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Tax free regime for specialised investment funds in Lithuania

Mindaugas Gedeikis's picture

On the 1st of March, 2008 new amendments of the law shall open new opportunities for the specialised investment funds in Lithuania. These funds include private equity (risk capital), real estate, alternative investment (hedge) funds and other specialized collective investment undertakings (SCIU), both close-end and open-end. SCIU can be registered as investment funds (fund assets legally belong to the unit holders but not the fund manager) or investment companies (investment company is organized in form of a public limited liability company). One of the main SCIU merit is tax advantage: SCIU is exempt from corporate income tax. Investment income (returns from investments), dividends and other distributed profits received by investment funds is non-taxable income under the Law on Corporate Income Tax.

Investment income of investment companies, except dividends and other distributed profit, is non-taxable income too. However, dividends and distributed profit received by investment company is non-taxable when investment company holds more than 10% of voting shares not less than 12 months. Otherwise, corporate tax income rate of 15% is applied to income received as dividends and other distributed profit. Consequently, new amendments of law provide us with clear legal infrastructure in the real estate and private capital market together with favorable tax regime.


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