Investment and Capital Funds

Fund operations are characterized by complex transactions, international structures, and strict regulatory requirements. We help funds and their managers at every stage of operations - from structuring and licensing to day-to-day tax and legal matters.

Investment and Capital Funds: Needs and Challenges

How we help investment and capital funds?

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When can the tax authority challenge a holding structure? The CJEU’s judgment in “Neo Group” (C-203/25)

28 October 2026

On 15 October 2026 the CJEU held in “Neo Group” (C-203/25) that the withholding-tax exemption on dividends may be refused even to a parent carrying on genuine economic activity where it is part of a non-genuine chain of transactions. We explain the Court’s answers and what they mean for groups in Latvia.

Related-Party Transactions: Additional Obligations at Year End

8 October 2026

Companies that, in addition to their ordinary day-to-day transactions, transact with related parties - that is, carry out controlled transactions - have a number of obligations under the law. In practice, however, these are often remembered only at year end.

Tax case law in Latvia: August and September 2026

7 October 2026

A review of 13 Latvian court decisions in tax and related matters from August and September 2026: the facts, the authorities' objections, the applicants' arguments and the courts' reasoning.