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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Different classes of shares in a SIA and the related tax considerations

2 July 2026

Since 2021, a Latvian SIA can issue different classes of shares. We explain how employee shares work as a tool for personnel motivation and tax planning, and a worked example compares the tax burden of dividends versus a bonus.

Is a transfer pricing adjustment a service for VAT purposes? The CJEU’s judgment in “Stellantis Portugal” (C-603/24)

26 June 2026

On 13 May 2026 the CJEU ruled in “Stellantis Portugal” (C-603/24) that a transfer pricing adjustment is not automatically a service subject to VAT. We explain the judgment and what it means in practice for companies in Latvia.

The tax authority requests documents. How should you respond?

18 June 2026

For most companies, contact with the State Revenue Service does not begin with an audit, but with a letter requesting documents and explanations. We explain why the first response - especially on transfer pricing and intra-group transactions - often shapes everything that follows.