Latvia has published Amendments to the Corporate Income Tax Law, which were approved in December 2025 and entered into force on 1 January 2026. One of the main amendments is the introduction of additional exemptions from the thin capitalization (interest restriction) rules, including:
- Interest on publicly traded securities issued in Latvia, the EU, or EEA, which are admitted to trading on a trading venue;
- Financing obtained via licensed crowdfunding platforms in Latvia, the EU, or EEA (unle…