Tax on inbound investment in Lithuania in 2015

2014-11-04 21:00
Tax news

Attorneys at law of Juridicon Laimonas Marcinkevičius and Ingrida Steponavičienė prepared an article about tax on inbound investment in Lithuania which was published in the 2015 edition of the Tax on Inbound Investment. This edition contains reviews from 31 jurisdictions worldwide and discuss the newest amendments of legal acts related to business questions. The Lithuanian Law Firm Juridicon has been preparing review of Lithuania since 2010.

The Juridicon article deals with tax advantages and disadvantages of different ways of business acquisition (e.g. share purchase vs. partial transfer of business; partial transfer of business vs. reorganization, buying business via local enterprise vs. foreign enterprise); tax-efficient ways of business separation, possibilities of loss transfer in case of change in business ownership (share transfers, reorganization, partial transfer of business); possibilities of goodwill and other intangible asset depreciation, interest taxation and limitations of interest deduction from income (thin capitalization, associate persons, arm’s-length principle); taxation of dividends and other means of profit use; taxation of further business transfers and other tax issues relevant to investors in Lithuania.

The publication has been provided with consent of Law Business Research. It was first published in Getting the Deal Through – Tax on Inbound Investment 2015. More information can be found at