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11 December
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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

Scottish Limited Partnerships (LP)

With the assistance of partners from the UK law firm INLAT PLUS offers a new service – business formation in Scotland.
What is a limited partnership?
A Scottish Limited Partnership (LP) must consist of two or more partners (physical persons or legal entities). Unlike a general partnership in which all partners are jointly liable for all the partnership debts a LP has two types of partner:
  • general partners who are liable for the debts and obligations of the LP; and
  • limited partners whose liability is limited to the extent of their capital contributions.
A limited partnership must have at least one general partner and one limited partner. In order to benefit from limited liability a limited partner cannot take part in or interfere in management of the limited partnership. Management functions are exclusively allocated to the general partner.
Advantages of the LP:
  • By having non-resident partners, the profits of the LP are not liable to UK taxes. In this case the LP only needs to file a nil tax return;
  • Tax transparency: this means that the LP is taxed as if it is not a separate legal entity. No tax is payable by the LP itself. Instead, the UK tax authorities (and other foreign tax jurisdictions) look through the partnership structure and partners are taxed on their share of partnership income and gains arrived at in accordance with their profit-sharing ratios;
  • Limited management participation: the legal requirement that limited partners may not participate in management makes LPs ideal for multi-party investor structures where management and control rests with the general partner or manager appointed by the general partner.