Startups and their investors

For fast-growing companies and their investors, questions about structure, fundraising, and employee stock option plans require precise answers at a fast pace. We help every step of the way - from incorporation to the exit transaction.

Startups and their investors: Needs and Challenges

Startups and their investors: Needs and Challenges

Startups and their investors

How we help startups and their investors?

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

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.

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

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.

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The tax authority requests documents. How should you respond?

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.

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