Latvia Tax Agency Updates Guidance on Residency Determinations of Latvian Residents Working Abroad

The Latvian State Revenue Service Aug. 21 updated guidance on the determination of tax residency of Latvian residents working abroad. The updated guidance explains: 1) that residents of Latvia pay individual income tax in Latvia if they have earned income in Latvia and abroad; 2) the 183-day rule as one of the criteria used in determining Latvian tax residency; 3) the exemption for specified work income of Latvian residents earned in an EU country, or in a country with a DTA with Latvia that taxes the income; 4) the individual income declaration filing deadline for foreign work income of June ...