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Amendments to the Law on Immigration of Latvia
On January 1, 2018, the amendments to the Law on Immigration came into effect, which provide the elimination of exceptions for certain categories of foreigners who did not have to pay a state fee for the first time by repeatedly requesting a temporary residence permit.
New changes in the Immigration Law of Latvia
On March 2, 2017 the new amendments to the Immigration Law of Latvia (hereinafter referred to as  - the Law) came into effect, according to which several new grounds for obtaining a temporary residence permit in Latvia (hereinafter referred to  as –TRP), as well as the conditions for obtaining a TRP on the basis of registration of a representative of a foreign merchant.
Член Торгово-промышленной палаты Латвии Latvijas Tirdzniecības un Rūpniecības Kameras biedrs Member of the Latvian Chamber of Commerce and Industry

About Us

Since its foundation in 1996 the law office “INLAT PLUS” has been one of the most active and leading companies providing legal service in Latvia. The variety of the qualified legal services provided by the company will meet the most demanding requirements of its clients (legal and physical persons).

Contact information

Address of the office:
Brivibas 40-15, LV-1050, Riga, Latvia ip@inlatplus.lv
(+371) 67505970
(+371) 26403577
(+371) 67505978

Capital Gains Tax in Ireland

In cooperation with our Irish partners law firm INLAT PLUS informs about a capital gains tax in Ireland.
What is Capital Gains Tax?
Capital Gains Tax (CGT) is a tax on gains arising on the disposal of assets.A disposal means a transfer of ownership in an asset whether by means of sale, gift, exchange or otherwise and includes a part disposal of an asset. If you have made a gain on the disposal of assets between 1st January 2012 and 30th November 2012, you must pay the capital gains tax by 15th December 2012. The rate of tax will be 30%.

If you have made a gain on the disposal of assets between 1st December 2012 and 31st December 2012, you must pay the capital gains tax by 31st January 2013. The rate of tax will be 30% for gains made up to 5th December 2012 and 33% for gains made after 5th December 2012.
What are regarded as Assets for Capital Gains Tax purposes?
All forms of property are assets for CGT purposes whether situated in or outside the State. Examples of assets are:
- Land & Property
- Shares
- Goodwill
- Currency, other than Irish currency
The following are some of the reliefs and exemptions that can be availed of:
1. Relief for the cost of the asset and the cost of disposal of the asset.
2. Loss relief – any Capital Gains Tax losses in the year of disposal or unused from previous years.
3. Losses incurred by your Spouse.
4. Principal private residence relief – Sale of your home.
5. Retirement relief on the sale of a Business or for sale of shareholding in family run company – Current limit is €750,000.
6. Relief on the disposal of a business or shares in a family company, to a child – No limit.
7. Relief on the transfer of assets from a Sole Trader to a Limited company on incorporation.
8. Relief on transfer of assets between spouses when living together.