Inheritance tax in Latvia

There is no inheritance or gift tax in Latvia . Acquisitions due to death as well as gifts made free of charge by a natural person are also not subject to income tax. An exception are the copyrights acquired in this way with ongoing license income (Art. 9 No. 9 Income Tax Act).

See also

• Inheritance tax in the member states of the European Union and the European Economic Area

Individual evidence

1. ↑ Alexander Gebhardt and Theis Klauberg: Inheritance law in Latvia , in: Rembert Süß: Erbrecht in Europa , 2nd edition 2008, Zerb Verlag Angelbachtal, ISBN 978-3-935079-57-0 , pages 951 ff., 963
2. ↑ Personal Income Tax, official translation (English), Ministry of Finance page, visited on August 18, 2009, under: Personal Income Tax

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