Services

Consultations on corporate income tax
  • Taxpayers
  • Tax base and rates
  • Permanent establishment
  • Recognition of income and costs
  • Taxable income
  • Non-taxable income
  • Allowable deductions, limited allowable deductions and non-allowable deductions
  • Entity ‘s assets and acquisition and selling price of the assets
  • Income from the increase in the value of assets
  • Taxation of dividends and other distributed profits
  • Taxation applicable to reorganizations, transfers and liquidations
  • Special conditions of taxation of income
  • Tax incentives
  • Transfer of tax losses
  • Calculation, declaration, payment and recovery of corporate income tax
  • Other
Consultations on income tax of individuals
  • Resident of Lithuania
  • Tax scope and rates
  • Recognition of income
  • Income in kind
  • Income from individual activities
  • Income tax from distributed profit
  • Positive income
  • Adjustment of the value of transactions
  • Calculation of taxable income
  • Tax-exempt income
  • Allowable deductions
  • Tax exempt amount of income
  • carrying forward of losses
  • Tax calculation, declaration, payment and recovery
  • Deduction of income tax paid in foreign countries
  • Other
Consultations on VAT
  • Scope of VAT
  • Determination of place of supply of goods
  • Determination of place of supply of services
  • Chargeable event and tax amount
  • VAT rates
  • VAT exemptions
  • Application of Zero rate
  • VAT deductions and itsadjustment
  • Registration of VAT payers and their duties
  • Cases when a buyer has an obligation to pay VAT
  • Special schemes of VAT application
  • VAT calculation, declaration and payment
  • VAT refund
  • Other
Consultations on immovable property tax
  • Taxpayers
  • Object of taxation and rates
  • Tax reliefs
  • Taxable value of immovable property
  • Tax calculation, declaration and payment
  • Other
Consultations on land tax
  • Taxpayers
  • Object of taxation and rates
  • Tax reliefs
  • Tax base
  • Tax calculation, declaration and payment
  • Other
Consultations on compulsory health insurance contributions
  • Taxpayers
  • Tax tariffs
  • Exemptions
  • Calculation and payment of contributions
  • Other
Consultations on social security contributions
  • Payers of the contributions
  • Employers’ obligations
  • Employees’ obligations
  • Rates
  • Calculation and payments of the contributions
  • Other
Consultations on excise duties
  • Taxpayers
  • Subject to tax
  • Tax exemptions
  • Other
Consultations on other taxes
  • Contributions to the Guarantee fund
  • Deductions from income under the Law of the Republic of Lithuania on Forestry
  • Hydrocarbon resources tax
  • Lottery and gaming tax
  • State natural resources tax
  • Tax on environmental pollution
  • Other
Consultations on the treaties for the avoidance of double taxation
  • Persons covered by the treaties
  • Taxes covered by the treaties
  • Taxation of dividends, interest, royalties and other income according to the treaties
  • Other
Representation of the client during control actions performed by the tax administrator and during tax disputes
  • Representation of the client during tax audit
  • Representation of the client during tax investigation
  • Representation of the client during tax disputes
  • Other