Oficialūs šaltiniaie-seimas.lrs.lt · EUR-Lex
Europaius
Lietuvių
ČeštinaDeutschFrançaisEspañolPolskiItalianoNederlandsÖsterreichBelgiquePortuguêsSvenskaDanskSuomiSlovenčinaIrelandMagyarEestiLatviešuSlovenščinaHrvatskiΚύπροςMaltiRomânăΕλληνικάLuxembourgБългарски
Lietuvių

LIETUVOS RESPUBLIKOS

In short

This law establishes the procedure for imposing corporate income tax on profits earned and/or income received by entities in the Republic of Lithuania. It applies within the territory of the Republic of Lithuania and aligns with specific EU legal acts.

What it regulates

  • The procedure for taxing corporate income.
  • The definitions of various taxable entities, including Lithuanian and foreign entities.
  • The definitions of different types of income, such as income from distributed profits and income sourced in or outside Lithuania.
  • Specific definitions related to shipping entities, investment projects, and derivative financial instruments.

Who it concerns

  • Lithuanian taxable entities (legal persons registered in Lithuania).
  • Foreign taxable entities (foreign legal entities or organizations with registered offices abroad, or other entities organized abroad).

Key points

  • A "Lithuanian taxable entity" is a legal person registered according to Lithuanian law.
  • A "foreign taxable entity" is a foreign legal entity or organization established under the laws of a foreign state.
  • A "controlled taxable entity" is one where a controlling person holds directly or indirectly over 50% of shares or rights to profits, or together with related persons holds over 50% with the controlling person holding at least 10%.
  • "Income sourced in the Republic of Lithuania" includes interest from Lithuanian residents/entities, income from distributed profits of Lithuanian entities, income from activities in Lithuania, income from certain transportation, and income from international telecommunications.
Įstatymo tekstas
Įstatymo tekstas

LIETUVOS RESPUBLIKOS REPUBLIC OF LITHUANIA LAW ON CORPORATE INCOME TAX 20 December 2001 – No IX-675 (As last amended on 22 July 2009 – XI-388) Vilnius CHAPTER I GENERAL PROVISIONS Article 1. Purpose a

Article 3

(a)(iii) of Directive 2003/49/EC without being exempt from such taxes, provided that it receives income for its own benefit and not as an intermediary, such as an agent, trustee or authorised signatory, etc.; 2) any permanent establishment of an entity of an EU Member State situated in another EU Member State, which takes on one of the forms of business organisation listed in Annex to Directive 2003/49/EC and which

Article 3

(a)(iii)of Directive 2003/49/EC without being exempt from such taxes, provided that the debt-claim, use or right to use in respect of which the payment of amounts specified in subparagraphs 1, 3 and 5 of paragraph 4 of Article 4 of this Law arises is effectively connected with that permanent establishment and provided that the amounts specified in subparagraphs 1, 3 and 5 of paragraph 4 of Article 4 of this Law are recognised as income in respect of which that permanent establishment

Article 3

(a)(iii) or in the case of Belgium to the “impôt des non-résidents/belasting der niet-verblijfhouders” or in the case of Spain to the “Impuesto sobre la Renta de no Residentes” or to an identical tax which arises later or in place of the existing taxes.

  1. The provisions of this Article shall apply where at the time of payment of amounts to the entity of an EU Member State or its permanent establishment and for an uninterrupted period of at least two years before the payment is made the entities of the EU Member States meet one of the following criteria: 1) the paying Lithuanian entity or the entity of an EU Member State, whose permanent establishment situated in the Republic of Lithuania pays out such amounts, controls directly at least 25% percent of the shares (interests, member shares) in the receiving entity of an EU Member State or in the entity of an EU Member State whose permanent establishment receives such income; or 2) the receiving entity of a Member State or the entity of a Member State, whose permanent establishment receives such income, controls directly at least 25% percent of the shares (interests, member shares) in the paying Lithuanian entity or in the entity of a Member State whose permanent establishment in the Republic of Lithuania pays such amounts; or 3) any other entity of an EU Member State controls directly at least 25% percent of the shares (interests, member shares) in the receiving entity of an EU Member State or the entity of an EU Member State whose permanent establishment receives such income and also in the paying Lithuanian entity or in the entity of an EU Member State whose permanent establishment in the Republic of Lithuania pays such amounts.
  2. Where a permanent establishment is treated as the payer or the beneficial owner of the amounts specified in subparagraphs 1, 3 and 5 of paragraph 4 of Article 4 of this Law, no other part of this foreign entity shall be treated as the payer or the beneficial owner of those amounts.
  3. The provisions of this Article shall apply to a permanent establishment which is the payer of the amounts specified in subparagraphs 1, 3 and 5 of paragraph 4 of Article 4 of this Law where such amounts may be deducted from the income of the permanent establishment in accordance with the provisions of this Law and other legal acts.
  4. A Lithuanian entity or a permanent establishment which is the payer of the amounts specified in subparagraphs 1, 3 and 5 of paragraph 4 of Article 4 of this Law must have documents evidencing the fulfilment of the requirements laid down in paragraphs 1-3 of this Article. The requirements for such documents shall be established by the central tax administrator.
  5. The provisions of this Article shall also apply to the dependent territories of states and EU Member States if such application is provided for in the EU legal acts. [Version of the Article as of 1 January 2010] *Article
  6. Criteria and Requirements for Exempting Tax at Source on Income (Amounts) Paid to Foreign Entities or Their Permanent Establishments
  7. The amounts specified in subparagraphs 3 and 5 of paragraph 4 of Article 4 of this Law which are paid by a Lithuanian entity or a permanent establishment of a foreign entity situated in a Member State of the European Union shall be exempt from corporate income tax at source, provided that the recipient (beneficial owner) of the amounts is a foreign entity which is considered to be resident, for tax purposes, only in a Member State of the European Union (hereinafter referred to as the “entity of an EU Member State”) or a permanent establishment of the entity of this EU Member State situated in another EU Member State.
  8. The following shall be treated as the beneficial owner of income: 1) any entity of an EU Member State, which takes on one of the forms of business organisation listed in Annex to Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (hereinafter referred to as “Directive 2003/49/EC”) and which

Article 3

(a)(iii) of Directive 2003/49/EC without being exempt from such taxes, provided that it receives income for its own benefit and not as an intermediary, such as an agent, trustee or authorised signatory, etc; 2) any permanent establishment of an entity of an EU Member State situated in another EU Member State, which takes on one of the forms of business organisation listed in Annex to Directive 2003/49/EC and which

Article 3

(a)(iii)of Directive 2003/49/EC without being exempt from such taxes, provided that the debt-claim, use or right to use in respect of which the payment of amounts specified in subparagraphs 3 and 5 of paragraph 4 of Article 4 of this Law arises is effectively connected with that permanent establishment and provided that the amounts specified in subparagraphs 3 and 5 of paragraph 4 of Article 4 of this Law are recognised as income in respect of which that permanent establishment

Article 3

(a)(iii) or in the case of Belgium to the “impôt des non-résidents/belasting der niet-verblijfhouders” or in the case of Spain to the “Impuesto sobre la Renta de no Residentes” or to an identical tax which arises later or in place of the existing taxes.

  1. The provisions of this Article shall apply where at the time of payment of amounts to the entity of an EU Member State or its permanent establishment and for an uninterrupted period of at least two years before the payment is made the entities of the EU Member States meet one of the following criteria: 1) the paying Lithuanian entity or the entity of an EU Member State, whose permanent establishment situated in the Republic of Lithuania pays out such amounts, controls directly at least 25% of the shares (interests, member shares) in the receiving entity of an EU Member State or in the entity of an EU Member State whose permanent establishment receives such income; or 2) the receiving entity of an EU Member State or the entity of an EU Member State, whose permanent establishment receives such income, controls directly at least 25% of the shares (interests, member shares) in the paying Lithuanian entity or in the entity of an EU Member State whose permanent establishment in the Republic of Lithuania pays such amounts; or 3) any other entity of an EU Member State controls directly at least 25% percent of the shares (interests, member shares) in the receiving entity of an EU Member State or the entity of an EU Member State whose permanent establishment receives such income and also in the paying Lithuanian entity or in the entity of an EU Member State whose permanent establishment in the Republic of Lithuania pays such amounts.
  2. Where a permanent establishment is treated as the payer or as the beneficial owner of the amounts specified in subparagraphs 3 and 5 of paragraph 4 of Article 4 of this Law, no other part of that foreign entity shall be treated as the payer or as the beneficial owner of those amounts.
  3. The provisions of this Article shall apply to a permanent establishment which is the payer of the amounts specified in subparagraphs 3 and 5 of paragraph 4 of Article 4 of this Law, where such amounts may be deducted from the income of the permanent establishment in accordance with the provisions of this Law and other legal acts.
  4. A Lithuanian entity or a permanent establishment which is the payer of the amounts specified in subparagraphs 3 and 5 of paragraph 4 of Article 4 of this Law must have documents evidencing the fulfilment of the requirements laid down in paragraphs 1, 2 and 3 of this Article. The requirements for such documents shall be established by the central tax administrator.
  5. The provisions of this Article shall also apply to the dependent territories of states and EU Member States if such application is provided for in EU legal acts. Article 37

(2)shall enter into force after the expiry of four calendar years from the beginning of the application of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments and it shall be valid until 31 December 2009: Article 37
(2). Special Conditions Governing the Taxation of Income Received by Foreign Entities Otherwise Than Through Their Permanent Establishments in the Republic of Lithuania Specified in Subparagraph 1 of Paragraph 4 of Article 4 of this Law
  1. A 5% tax rate shall be imposed at source on amounts (without any deductions) specified in subparagraph 1 of paragraph 4 of Article 4 of this Law, which are paid out by a Lithuanian entity or a permanent establishment of a foreign entity situated in an EU Member State, provided that the recipient (beneficial owner) of the amounts is a foreign entity which is considered to be resident, for tax purposes, only in a Member State of the European Union (hereinafter referred to as the “entity of an EU Member State”) or a permanent establishment of this entity of an EU Member State situated in another EU Member State.
  2. The following shall be treated as the beneficial owner of income: 1) any entity of an EU Member State, which takes on one of the forms of business organisation listed in Annex to Directive 2003/49/EC and which

Article 3

(a)(iii) of Directive 2003/49/EC without being exempt from such taxes, provided that it receives income for its own benefit and not as an intermediary, such as an agent, trustee or authorised signatory, etc.; 2) any permanent establishment situated in another EU Member State of the entity of an EU Member State, which takes on one of the forms of business organisation listed in Annex to Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (hereinafter referred to as “Directive 2003/49/EC”) and which

Article 3

(a)(iii) of Directive 2003/49/EC without being exempt from such taxes, provided that the debt-claim in respect of which the payment of amounts specified in subparagraph 1 of paragraph 4 of Article 4 of this Law arises is effectively connected with this permanent establishment and provided that the amounts specified in subparagraph 1 of paragraph 4 of Article 4 of this Law are recognised as income in respect of which this permanent establishment is subject to taxes mentioned in Article 3(a)(iii) or in the case of Belgium to the “impôt des non-résidents/belasting der niet-verblijfhouders” or in the case of Spain to the “Impuesto sobre la Renta de no Residentes” or to an identical tax which arises later or in place of the existing taxes. 3. The provisions of this Article shall apply where at the time of payment of amounts to the entity of an EU Member State or its permanent establishment and for an uninterrupted period of at least two years before the payment is made the entities of the EU Member States meet one of the following criteria: 1) the paying Lithuanian entity or the entity of an EU Member State whose permanent establishment situated in the Republic of Lithuania pays out such amounts controls directly at least 25% of t

DI paaiškinimas pagal oficialų įstatymo tekstą. Orientacinis, nepakeičia teisinės konsultacijos.