Lettonie > Travailleurs dans les banques, assurances, et services aux entreprises

Lettonie - Travailleurs dans les banques, assurances, et services aux entreprises - Loi

Law of 22 November 2017 "To Amend the Law "On Personal Income Tax"". -

Adoption: 2017-11-22 | Date d'entrée en vigueur: 2018-01-01 | LVA-2017-L-107067

Introduces wording changes in Article 8 (The sources of taxable income) also adding new paragraphs 2.12, 20, 21 to it. Also makes changes in Article 9 (Types of non-taxable income), Article 10 (Eligible expenses), Article 11.9 (Determining the income in capital) supplementing the latter with paragraph 12.2. Also makes changes in Article 11.11 (Determination of the income for the implementation and disposal of shares acquired by the employer or the person connected with the employer and information provision for determining this income). Supplements the law with new Article 11.13 (Specific rules for determining the income from investment account).
Makes wording changes in Article 12 (The payer's annual non-taxable minimum), Article 15 (Tax rates and their application), Article 17 (Withholding and payment of salary and withholding tax from non-employment income), also supplementing it with new paragraph 3.
Adds a new paragraphs to Article 13 (Benefits for the payer), Article 16.1 (Income-generating day), Transitional provisions.
Also makes minor wording changes in articles 18, 19.