Publications
APPEALING LATVIAN CITIZENSHIP REFUSAL
March 3, 2018
Latvian citizenship application can be refused by the OCMA (Office of Citizenship and Migration Affairs of Latvia) for many reasons. In this article, we will focus on matters where citizenship is sought under the category of “Latvian exiles” or “Latvians and Livs”.
MINIMUM THRESHOLD FOR REGISTRATION IN THE VAT REGISTER OF LATVIA
October 28, 2017
Start-ups and small companies frequently ask when do they have the obligation to register as VAT payers in Latvia. There can be different circumstances the occurrence of which requires a company to register in the VAT register, but this article discusses the most common one – exceeding the minimum threshold of the amount of taxable transactions (50 000 EUR).
CONTESTING PATERNITY
December 12, 2016
In many cases parents do not give due attention to the record in the child’s birth registry about the father of the child, which in return may cause many difficulties and lengthy court proceedings. In this article, attention will be given to the main problems, which so often surround the issue of paternity determination and contesting of paternity.
SUCCESSION IN EUROPEAN UNION
August 21, 2015
Common approach to resolution of many succession problems was found by means of adopting the Regulation of the European Parliament and on the creation of a European Certificate of Succession. Said Regulation has become applicable as of 17 August 2015 and governs such important issues as applicable law, exclusion of parallel proceedings, recognition of wills and other authentic documents.
TAXATION AND LATVIAN CITIZENSHIP
November 28, 2014
Latvia is not on the list of countries, which tax foreign income of their non-resident citizens. Therefore, whether or not your worldwide income will be taxed in Latvia depends mainly on your Latvian residency status for tax purposes.
FREEDOM TO PROVIDE SERVICES IN THE EUROPEAN UNION
September 5, 2014
In the framework of transnational provision of services a company may require to post their workers to another EU Member State. Doing so, a company shall comply with the regulations of that Member State, including regulations concerning minimum rates of pay. Said requirements are introduced with the Directive 96/71/EC of the European Parliament and of the Council of 16 December 1996 concerning the posting of workers in the framework of the provision of services, hereinafter — the Directive.
EUROPEAN UNION CITIZENSHIP
July 24, 2014
Every person holding the nationality of a Member State (EU) shall be a citizen of the European Union (Article 20 (1) of the Treaty on the Functioning of the European Union). Citizen of the Union is vested with all rights provided for in EU legal acts, e.g. the right to freely reside, live and work in any Member State of the Union and Schengen Area, i.e. more than 30 countries.
For that reason obtaining Latvian citizenship as second citizenship has become even more attractive. Such opportunity is now available due to recent amendments in the laws of Latvia. It shall be noted, however, that dual citizenship is subject to certain eligibility requirements.