Firmengründung in Lettland

TABELLE HORIZONTAL SCROLLEN

Wichtig: Das Recht eines Nichtansässigen, Eigentümer des Unternehmens zu sein, berechtigt nicht automatisch dazu, in diesem Land zu leben, zu arbeiten oder das Unternehmen von dort aus zu führen. Einwanderungsstatus, Arbeitserlaubnis, wirtschaftliche Substanz, Ort der tatsächlichen Geschäftsleitung und Steueransässigkeit werden gesondert geprüft.

• —Digital services, agencies and SaaS with a Baltic/EU commercial rationale.
• —Trading/operating companies with a clear supply chain and local accounting.
• —Small founder-owned ventures where a low-capital SIA genuinely satisfies the statutory restrictions.

• —Sabiedrība ar ierobežotu atbildību (SIA), a private limited company with capital of €2,800.
• —A low-capital SIA, with capital of €1–€2,799 and restrictions on natural-person founders/shareholders, participant numbers and the board.
• —Akciju sabiedrība (AS), a joint-stock company with €25,000 capital and more complex governance.
• —General and limited partnerships, contractual forms with different partner liability.
• —A branch of a foreign company and an individual merchant for suitable operating models.

• —A legal address in Latvia with a correct cadastral/address record and right of use.
• —A standard SIA requires €2,800 capital; the low-capital route is checked against every founder/shareholder/board restriction.
• —A board member may be non-resident; a person without a Latvian personal code supplies additional identification data to the register.
• —E-filing requires a qualified electronic signature recognised by Latvian systems; otherwise notarised signatures, post or a representative are used.
• —UBO data are filed at incorporation and kept current.

• —A passport or other acceptable ID for every founder, director, signatory and ultimate beneficial owner (UBO).
• —Current proof of residential address and tax residence for every person subject to verification.
• —A transparent ownership chart through to natural persons; a corporate participant also provides an extract, constitutional documents, good standing and an investment resolution.
• —A description of the activity, markets, counterparties, expected turnover, source of funds and source of wealth, supported by evidence.
• —Foundation decision/agreement, articles, shareholder register, board consent, name and legal-address data.
• —Capital-payment evidence and valuation documents for any contribution in kind.
• —Foreign-person questionnaire/data, certified corporate-founder documents and translations where required.

1. 01Review the SIA/low-capital/AS choice, signatures, founders, board, address and activity.
2. 02Prepare foundation documents, capital evidence, UBO and foreign-person data.
3. 03Execute with QES and file electronically or arrange notarised/representative submission to the Enterprise Register.
4. 04Set up tax/VAT, accounting, employment where required and separate bank/EMI KYB.

• —Latvian corporate income tax under the general regime is linked to distributed and deemed-distributed profits; specific events and exemptions are confirmed by an accountant.
• —VAT, payroll/social taxes and withholding depend on turnover, employees, payments and cross-border transactions.
• —Management outside Latvia may create foreign tax residence/PE and CFC consequences for owners.

Allgemeiner Überblick, keine individuelle Steuer- oder Rechtsberatung. Die Vorschriften werden vor der Einreichung erneut geprüft.

• —Official LIAA guidance notes that banks apply enhanced analysis to non-resident business and assess its link to Latvia.
• —Capital confirmation, Enterprise Register approval and account onboarding are separate decisions.

• —The annual report/financial statements are filed through the prescribed state-revenue/registry system.
• —Corporate-income-tax events, VAT/payroll returns and accounting records are maintained according to activity.
• —Changes to the board, address, shareholders and UBOs are registered promptly.

• —A low-capital SIA that ceases to meet its restrictions no longer complies with the selected regime.
• —Lack of Latvian commercial nexus increases the likelihood of enhanced bank due diligence or refusal.
• —Incorporation does not disapply UBO disclosure, AML/KYC or sanctions screening by the registrar, notary, provider, tax authority or financial institution.
• —The place of incorporation does not automatically determine tax residence: effective management, permanent establishment, CFC rules and the owners' personal residence require separate analysis.
• —Registration does not grant a licence, residence or work rights and does not guarantee a bank or EMI account.

• —Coordination of the Enterprise Register, QES/notarised route, address, capital, UBO and local-accounting hand-off.
• —Comparison of entity forms, ownership structure, governance, tax links and substance requirements before filing.
• —Coordination of the address, notary, lawyer or authorised representative, translations, apostille and the corporate pack.
• —Preparation of a verifiable KYB data room and responses to legitimate compliance requests without promising a bypass, approval or timing.
• —Accountant hand-off and creation of an accounts, tax, VAT, payroll, UBO, licence and registry compliance calendar.

Der genaue Basic-Leistungsumfang und alle Ausschlüsse sind oben im Preisabschnitt aufgeführt. Nicht standardmäßige Strukturen und externe Kosten werden vor der Zahlung vereinbart.

Anforderungen geprüft am 9. August 2026. Vor der Einreichung gleichen wir Vorschriften, Formulare, Gebühren und Einschränkungen erneut mit der Registrierungsbehörde ab.