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Lithuania: Law of Offshore

Table of Statutes

This is a non-exhaustive list of the main Lithuanian statutes affecting taxation. The statutes are listed in alphabetical order – click on the statute for a fuller description of the statute, the legal regime it forms part of, or in some cases the text of the law.

The Law on the Fundamentals of Free Zones
The Enterprise Register Law 1990

The Corporate Income Tax Law 2001
The Excise Tax Law 2001
The Gambling Taxation Law 2001
The Law on Value Added Tax 2002

The Law on Personal Income Tax 2002

The Tax Administration Law 2004
The Real Estate Tax Law 2005



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