{"id":3059,"date":"2026-03-10T11:51:07","date_gmt":"2026-03-10T09:51:07","guid":{"rendered":"https:\/\/uronline.lv\/?p=3059"},"modified":"2026-03-10T12:03:46","modified_gmt":"2026-03-10T10:03:46","slug":"arkart-dividends","status":"publish","type":"post","link":"https:\/\/uronline.lv\/en\/arkart-dividends\/","title":{"rendered":"What is an extraordinary dividend? (2026)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3059\" class=\"elementor elementor-3059\" data-elementor-post-type=\"post\">\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-1e191d7 e-flex e-con-boxed e-con e-parent\" data-id=\"1e191d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-790f349 elementor-widget elementor-widget-image\" data-id=\"790f349\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"671\" src=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/arkartas-dividendes.jpg\" class=\"attachment-large size-large wp-image-4500\" alt=\"out-of-pocket dividends\" srcset=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/arkartas-dividendes.jpg 940w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/arkartas-dividendes-300x251.jpg 300w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/arkartas-dividendes-768x644.jpg 768w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/arkartas-dividendes-14x12.jpg 14w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/arkartas-dividendes-600x503.jpg 600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f28b49 elementor-widget elementor-widget-heading\" data-id=\"9f28b49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">What is an Extraordinary Dividend? (2026)<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8645353 elementor-align-center elementor-widget elementor-widget-post-info\" data-id=\"8645353\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-c3dd86c elementor-inline-item\" itemprop=\"author\">\n\t\t\t\t\t\t<a href=\"https:\/\/uronline.lv\/en\/author\/jurists\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-user-circle\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-author\">\n\t\t\t\t\t\t\t\t\t\tlawyer J\u0101nis Liepi\u0146\u0161\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-85f0f73 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/uronline.lv\/en\/2026\/03\/10\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>March 10, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2233595c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2233595c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1e3e7b1a\" data-id=\"1e3e7b1a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef94fe3 elementor-widget elementor-widget-text-editor\" data-id=\"ef94fe3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Extraordinary dividends are part of the net profit for the current reporting period that is distributed to the owners, even before the annual report is presented.<\/p>\n<p>It is important to note that the payment of extraordinary dividends is governed by the Commercial Code and is subject to certain conditions and restrictions.<\/p>\n<p>These dividends differ from ordinary dividends in that extraordinary dividends can be paid several times a year.<\/p>\n<p>Here you will find all the information you need on extraordinary dividends, the conditions and restrictions.<\/p>\n<p>Information will correspond to changes <a href=\"https:\/\/likumi.lv\/ta\/id\/5490-komerclikums\">Commercial Law<\/a>, which enters into force on 01.01.2026.<\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b0cd7e4 elementor-widget elementor-widget-image\" data-id=\"3b0cd7e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"93\" src=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/komerclikums-01012026-768x93.jpg\" class=\"attachment-medium_large size-medium_large wp-image-4225\" alt=\"\" srcset=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/komerclikums-01012026-768x93.jpg 768w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/komerclikums-01012026-300x36.jpg 300w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/komerclikums-01012026-1024x123.jpg 1024w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/komerclikums-01012026-18x2.jpg 18w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/komerclikums-01012026-600x72.jpg 600w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/komerclikums-01012026.jpg 1262w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-78822e35 e-flex e-con-boxed e-con e-parent\" data-id=\"78822e35\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e02e619 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"6e02e619\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tContents\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__6e02e619\" aria-expanded=\"true\" aria-label=\"Open table of contents\" data-no-translation-aria-label=\"\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__6e02e619\" aria-expanded=\"true\" aria-label=\"Close table of contents\" data-no-translation-aria-label=\"\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__6e02e619\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-4828a242 e-flex e-con-boxed e-con e-parent\" data-id=\"4828a242\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4fb0a8b elementor-widget elementor-widget-heading\" data-id=\"4fb0a8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Main differences from ordinary dividends<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-217369b2 e-flex e-con-boxed e-con e-parent\" data-id=\"217369b2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-58146925 elementor-widget elementor-widget-text-editor\" data-id=\"58146925\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Unlike ordinary dividends, which are fixed once a year after the annual report, extraordinary dividends allow the company's owners to access the funds earned more quickly, every 3 months, in response to positive financial performance within the current year.<\/p>\n<p>Even start-up companies can pay extraordinary dividends if certain conditions are met. Ordinary dividends are usually paid out of profits accumulated in previous financial years.<\/p>\n<p>This means that even a new company can benefit from an extraordinary dividend if it meets the requirements. This option can be particularly attractive for young companies that do not have enough income to pay salaries and related taxes.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-14cb4765 e-flex e-con-boxed e-con e-parent\" data-id=\"14cb4765\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-22d386de elementor-widget elementor-widget-heading\" data-id=\"22d386de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Legal framework for extraordinary dividends in Latvia<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-b072c76 e-flex e-con-boxed e-con e-parent\" data-id=\"b072c76\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85b9444 elementor-widget elementor-widget-text-editor\" data-id=\"85b9444\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The determination and payment of extraordinary dividends in Latvia is primarily regulated by Article 161.1 of the Commercial Companies Law, which lays down strict preconditions for the distribution of a company's profits during the interim period.<\/span><\/strong><\/p>\n<p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The Commercial Code provides that extraordinary dividends may be declared and paid only if the company's articles of association expressly authorise the board of directors or the meeting of members to do so. This regulation is designed to balance the owners' desire for liquidity with the protection of creditors and the stability of the company.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-704186e e-flex e-con-boxed e-con e-parent\" data-id=\"704186e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a032762 elementor-widget elementor-widget-heading\" data-id=\"a032762\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Role of the Statute and necessary amendments<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-5381ad6 e-flex e-con-boxed e-con e-parent\" data-id=\"5381ad6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63128ba elementor-widget elementor-widget-text-editor\" data-id=\"63128ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">For a company to be allowed to pay an extraordinary dividend, its articles of association must set out how the payment is to be made and what the board's responsibilities are in the process.<\/span><\/strong><br class=\"ng-star-inserted\" \/><span class=\"ng-star-inserted\">In the absence of such a clause in the articles of association, any payment will be considered as an unlawful distribution of profits, which may give rise to personal liability of the board members. Most professionally managed LLCs include this clause in their articles of association from the outset, with the possibility to pay dividends on a quarterly or half-yearly basis.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-18f8d7b e-flex e-con-boxed e-con e-parent\" data-id=\"18f8d7b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f682ae9 elementor-widget elementor-widget-heading\" data-id=\"f682ae9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comparison: conventional vs. Extraordinary Dividends<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-4c7c791 e-flex e-con-boxed e-con e-parent\" data-id=\"4c7c791\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c5efee elementor-widget elementor-widget-text-editor\" data-id=\"9c5efee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The main difference between the two types is the regularity and financial basis: ordinary dividends are based on last year's results, while extraordinary dividends are based on the current year's interim earnings.<\/span><\/strong><\/p>\n<div class=\"table-container ng-star-inserted\">\n<table>\n<tbody>\n<tr class=\"table-header ng-star-inserted\">\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Criterion<\/span><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Ordinary dividends<\/span><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Extraordinary dividends<\/span><\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Frequency<\/span><\/strong><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Once a year<\/span><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Several times a year (as needed)<\/span><\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Financial basis<\/span><\/strong><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Annual report<\/span><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Interim report (no more than 3 months old)<\/span><\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Statutory requirement<\/span><\/strong><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">No specific clause required<\/span><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Mandatory clause in the statutes<\/span><\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Tax rate<\/span><\/strong><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">20% UIN (20\/80)<\/span><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">20% UIN (20\/80)<\/span><\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Decision maker<\/span><\/strong><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Meeting of participants<\/span><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Meeting of participants<\/span><\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\">\u00a0<\/td>\n<td class=\"ng-star-inserted\">\u00a0<\/td>\n<td class=\"ng-star-inserted\">\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Companies are increasingly opting for extraordinary dividends to ensure a smoother income stream for shareholders, especially in sectors with high seasonality or rapid growth (IT, e-commerce, fintech).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-6d382a3 e-flex e-con-boxed e-con e-parent\" data-id=\"6d382a3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-80270d9 elementor-widget elementor-widget-heading\" data-id=\"80270d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conditions for the payment of an Extraordinary Dividend<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7fe1fb4 e-flex e-con-boxed e-con e-parent\" data-id=\"7fe1fb4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f1a11b elementor-widget elementor-widget-text-editor\" data-id=\"2f1a11b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In order for a company to pay an extraordinary dividend, a number of conditions must be met (Commercial Code, Art.161.1 and Art.161).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-69ef208 e-flex e-con-boxed e-con e-parent\" data-id=\"69ef208\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bfec6f7 elementor-widget elementor-widget-heading\" data-id=\"bfec6f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">No accumulated losses or tax debts<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-0081e29 e-flex e-con-boxed e-con e-parent\" data-id=\"0081e29\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fb97841 elementor-widget elementor-widget-text-editor\" data-id=\"fb97841\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The company must not have accumulated losses or tax debts, including deferred tax. This ensures that dividends are not paid at the expense of the company's financial stability.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-69164d3 e-flex e-con-boxed e-con e-parent\" data-id=\"69164d3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8fa1098 elementor-widget elementor-widget-heading\" data-id=\"8fa1098\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Solvency<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-e1855ce e-flex e-con-boxed e-con e-parent\" data-id=\"e1855ce\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5174e78 elementor-widget elementor-widget-text-editor\" data-id=\"5174e78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>There must be a reasonable expectation that the payment of the dividend will not interfere with the entity's ability to meet its obligations during the remaining months of the financial year. The entity must be able to meet its financial obligations after the dividend is paid.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-b0d1670 e-flex e-con-boxed e-con e-parent\" data-id=\"b0d1670\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a3370e9 elementor-widget elementor-widget-heading\" data-id=\"a3370e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Minimum share capital<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-c12783b e-flex e-con-boxed e-con e-parent\" data-id=\"c12783b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d6e94a elementor-widget elementor-widget-text-editor\" data-id=\"5d6e94a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The company's share capital must be at least \u20ac2800. This means that micro-businesses with lower share capital can only pay ordinary dividends.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-9216b97 e-flex e-con-boxed e-con e-parent\" data-id=\"9216b97\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd1407c elementor-widget elementor-widget-heading\" data-id=\"cd1407c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Financial overview<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-0dd4b70 e-flex e-con-boxed e-con e-parent\" data-id=\"0dd4b70\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25ce45b elementor-widget elementor-widget-text-editor\" data-id=\"25ce45b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The board of directors of the company must prepare a financial report covering the period for which the distribution is proposed. This report must comply with the legal requirements for annual financial statements. It must be accurate and comply with the applicable laws and regulations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7a41bcf e-flex e-con-boxed e-con e-parent\" data-id=\"7a41bcf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5796889 elementor-widget elementor-widget-heading\" data-id=\"5796889\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Frequency of extraordinary dividend payouts<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-927f5bc e-flex e-con-boxed e-con e-parent\" data-id=\"927f5bc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-348254f elementor-widget elementor-widget-text-editor\" data-id=\"348254f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Extraordinary dividends can technically be paid 4 times a year, with at least 3 months between each payout decision. In addition, the decision must be taken within 3 months after the end of the accounting period from which the dividend is paid. This limitation is intended to ensure a prudent and sustainable distribution of profits.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-d0cab28 e-flex e-con-boxed e-con e-parent\" data-id=\"d0cab28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a729c27 elementor-widget elementor-widget-heading\" data-id=\"a729c27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Amount to be paid<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7c8f873 e-flex e-con-boxed e-con e-parent\" data-id=\"7c8f873\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65bcc0b elementor-widget elementor-widget-text-editor\" data-id=\"65bcc0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The amount of the dividend distributed may not exceed the amount proposed by the board of directors and must be in proportion to each owner's contribution, unless otherwise specified in the company's articles of association. It must be ensured that the amount to be paid is reasonable and corresponds to the investment of the owners. The amount of the extraordinary dividend shall not exceed 85% of the profit as calculated in the financial statements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-a57ac3e e-flex e-con-boxed e-con e-parent\" data-id=\"a57ac3e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cf4486 elementor-widget elementor-widget-heading\" data-id=\"3cf4486\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Adapted statutes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-c233993 e-flex e-con-boxed e-con e-parent\" data-id=\"c233993\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bfe0337 elementor-widget elementor-widget-text-editor\" data-id=\"bfe0337\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The company's articles of association should expressly authorise the payment of extraordinary dividends, specifying the conditions for such payments. The articles of association must be drafted appropriately to reflect this possibility.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-675bb99 e-flex e-con-boxed e-con e-parent\" data-id=\"675bb99\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b4def2c elementor-widget elementor-widget-heading\" data-id=\"b4def2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dividend tax<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-88d3e23 e-flex e-con-boxed e-con e-parent\" data-id=\"88d3e23\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f5745d8 elementor-widget elementor-widget-text-editor\" data-id=\"f5745d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In Latvia, the distribution of profits is subject to 20% corporate income tax (CIT), as set out in Section 3(1) of the CIT Law.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-1abd313 e-flex e-con-boxed e-con e-parent\" data-id=\"1abd313\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-314042c e-con-full e-flex e-con e-child\" data-id=\"314042c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d56be32 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d56be32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-52eb136 e-con-full e-flex e-con e-child\" data-id=\"52eb136\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7dfeea elementor-widget elementor-widget-testimonial\" data-id=\"c7dfeea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"testimonial.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial-wrapper\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial-content\">Actual Corporation Tax is 25%<\/div>\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-da052f2 e-flex e-con-boxed e-con e-parent\" data-id=\"da052f2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eddead0 elementor-widget elementor-widget-text-editor\" data-id=\"eddead0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The calculation involves dividing the dividend amount (D) by 0.8 and then multiplying the result by 20%: (D\/0.8) * 0.2.<\/p><p><strong>When calculating your tax, it is important to take into account the nuances of calculating the dividend tax.<\/strong><\/p><p>For example, if the owner wants to receive \u20ac8,000, the GST is calculated as (8,000 \/ 0.8) * 0.2 = \u20ac2,000. The VAT must be transferred to the Treasury Single Tax Account:<\/p><p>* Beneficiary: State budget (SRS)<br \/>* Registration No: 90000010008<br \/>* Beneficiary authority: the Treasury<br \/>* BIC code: TRELLV22<br \/>* Account number: LV33TREL1060000300000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1007e9c elementor-widget elementor-widget-text-editor\" data-id=\"1007e9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The amount of dividends distributed to the owner of the LLC is not subject to personal income tax (PIT) or compulsory state social insurance contributions (VSAOI). It is also important to calculate the UIT correctly in the case of an extraordinary dividend to avoid problems with the SRS.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-6faca4c e-flex e-con-boxed e-con e-parent\" data-id=\"6faca4c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-53f90bf elementor-widget elementor-widget-heading\" data-id=\"53f90bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dividend or salary<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-c9ff7e8 e-flex e-con-boxed e-con e-parent\" data-id=\"c9ff7e8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e660908 elementor-widget elementor-widget-text-editor\" data-id=\"e660908\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Members of the company's board of directors do not have to have an employment contract and pay themselves a salary if the following conditions are met:<\/p><ol><li>The company has a sole shareholder and a member of the board of directors<\/li><li>The company's monthly turnover does not exceed 5 minimum monthly salaries (\u20ac3,700). From 2026 this threshold will be 3900EUR!<\/li><\/ol><p><strong>Extraordinary dividends are prohibited in a small-capital LLC.<\/strong><\/p><p>The corporation tax (CIT) on dividend payments is 20%.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-59fda0e e-flex e-con-boxed e-con e-parent\" data-id=\"59fda0e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-459ef7b elementor-widget elementor-widget-text-editor\" data-id=\"459ef7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>If the sole member of the limited liability company and the member of the board of directors himself provides a service and produces and sells goods in small quantities, he can pay himself dividends once a year or extraordinary dividends every 3 months.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-73427f7 e-flex e-con-boxed e-con e-parent\" data-id=\"73427f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a4e9358 elementor-widget elementor-widget-heading\" data-id=\"a4e9358\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Practical example<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-a88b787 e-flex e-con-boxed e-con e-parent\" data-id=\"a88b787\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-83d8280 elementor-widget elementor-widget-text-editor\" data-id=\"83d8280\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Suppose you are the sole owner of a business that earned \u20ac15 000 between 1 January 2024 and 31 March 2024. You decide to pay EUR 8 000 as an extraordinary dividend.<\/p><p>1. On 1 April 2024, you and your accountant prepare the financial statements for the period. This statement must show the financial position and profit of the company for the period.<\/p><p>2. on 15 April 2024, as the sole owner of the LLC, you create and sign Member's Resolution No 1\/2024, resolving to pay EUR 8 000 as an extraordinary dividend to your personal bank account. The resolution must be documented and archived in accordance with the laws and regulations.<\/p><p>3. the accountant calculates the GST: (8000 \/ 0.8) * 0.2 = EUR 2 000. The calculation must be accurate and comply with the VAT law.<\/p><p>4. This amount is transferred to the Treasury as a payment of GST. The payment must be successful and documented by a payment order.<\/p><p>5. by 30 January 2025, the accountant shall prepare and submit to the State Revenue Service (SRS) a report on payments to natural persons declaring a dividend payment of EUR 8 000 under income code 3011. The report must be submitted on time and in accordance with the requirements of the SRS.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-04d370b e-flex e-con-boxed e-con e-parent\" data-id=\"04d370b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e0833f6 elementor-widget elementor-widget-text-editor\" data-id=\"e0833f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The total cash flow from the company is EUR 10 000, of which EUR 2 000 goes to the CIT and EUR 8 000 to the shareholder. If the company had several shareholders, the minutes of the Shareholders' Meeting would replace the decision. In this case, it is important to ensure that all shareholders agree to the payment of the dividend.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-2646bd64 e-flex e-con-boxed e-con e-parent\" data-id=\"2646bd64\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6477bf9e elementor-widget elementor-widget-heading\" data-id=\"6477bf9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Extraordinary dividends in the articles<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-54333b7 e-flex e-con-boxed e-con e-parent\" data-id=\"54333b7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3160257 elementor-widget elementor-widget-text-editor\" data-id=\"3160257\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In order for a company to pay an extraordinary dividend, it must comply with all the conditions set out in the Commercial Code. The Commercial Code regulates the activities of companies in Latvia and sets out the requirements for the payment of dividends, share capital and other important matters. It is important to make sure that the company complies with all the provisions of the Commercial Code to avoid legal problems and penalties.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-d9ccd45 e-flex e-con-boxed e-con e-parent\" data-id=\"d9ccd45\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9926f9a elementor-widget elementor-widget-heading\" data-id=\"9926f9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Procedure for amending the Statutes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-bfab754 e-flex e-con-boxed e-con e-parent\" data-id=\"bfab754\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0864881 elementor-widget elementor-widget-text-editor\" data-id=\"0864881\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/uronline.lv\/en\/product\/statutory-amendments\/\">Procedure for amending the Statutes<\/a> includes a number of steps to be taken to formally authorise the payment of extraordinary dividends. The first step is a decision by the members' meeting to amend the articles of association. At this meeting, the members must decide that the Articles of Association include a clause on extraordinary dividends. The resolution must be in writing and signed.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-a101fef e-flex e-con-boxed e-con e-parent\" data-id=\"a101fef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57ac2ab elementor-widget elementor-widget-heading\" data-id=\"57ac2ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Documents amending the Statutes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-f460996 e-flex e-con-boxed e-con e-parent\" data-id=\"f460996\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6dbf182 elementor-widget elementor-widget-text-editor\" data-id=\"6dbf182\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The following documents are required to register amendments to the statutes with the Register of Companies:<\/p><p><strong>Application form KR18<\/strong><\/p><p><strong>Minutes or decision of the meeting of members\u00a0<\/strong><\/p><p><strong>New version of the Statutes <\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-6903993 e-flex e-con-boxed e-con e-parent\" data-id=\"6903993\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-503b3e9 elementor-widget elementor-widget-heading\" data-id=\"503b3e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Amendment documents to the Articles of Association of a small capital company<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-9a692d1 e-flex e-con-boxed e-con e-parent\" data-id=\"9a692d1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75520f1 elementor-widget elementor-widget-text-editor\" data-id=\"75520f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>An important aspect to take into account is the small capital <a href=\"https:\/\/uronline.lv\/en\/product\/increase-in-share-capital\/\">Increase in the share capital of a limited liability company<\/a>. The share capital may be increased only on the basis of a resolution of the meeting of members setting out the terms of the increase. This resolution must be adopted before the amendment to the statutes is registered and must be included in the documents to be submitted.<\/p><p>A share capital increase may be necessary if a company wishes to pay an extraordinary dividend but does not have sufficient available funds. By increasing share capital, a company can raise additional funds and have the means to pay a dividend.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-54f6c5e e-flex e-con-boxed e-con e-parent\" data-id=\"54f6c5e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d05c9a elementor-widget elementor-widget-text-editor\" data-id=\"6d05c9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The following documents are required to increase the share capital and register amendments to the articles of association with the Register of Companies:<\/p><p><strong>Application form KR18<\/strong><\/p><p><strong>Minutes or decision of the meeting of members\u00a0<\/strong><\/p><p><strong>New version of the Statutes <\/strong><\/p><p><strong>Rules for increasing share capital<\/strong><\/p><p><strong>Applications by members or third parties to acquire shares<\/strong><\/p><p><strong>Compartment of the register of members<\/strong><\/p><p><strong>Payment service provider's statement or payment order for part payment<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-f506940 e-flex e-con-boxed e-con e-parent\" data-id=\"f506940\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d35f93 elementor-widget elementor-widget-heading\" data-id=\"7d35f93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Registration process with the Register of Companies<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-1ac17c8 e-flex e-con-boxed e-con e-parent\" data-id=\"1ac17c8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1aa6a70 elementor-widget elementor-widget-text-editor\" data-id=\"1aa6a70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The registration process with the Registrar of Companies is the final step for the approval of the amendments to the statutes. Documents can be submitted electronically. A state fee of EUR 20 must be paid at the time of submission. The Register of Companies will examine the application within 1-3 working days and decide on the registration of the amendment to the articles of association.<\/p>\n<p>If all the documents are prepared correctly and comply with the legal requirements, the amendments to the articles of association will be registered with the Companies Registry and the company will be able to legally pay the extraordinary dividend. After registration, the company will receive a notification of the registration of the amendment to the articles of association.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-48f2b06 e-flex e-con-boxed e-con e-parent\" data-id=\"48f2b06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-263a4c0 elementor-widget elementor-widget-heading\" data-id=\"263a4c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A step-by-step guide<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-a21380b e-flex e-con-boxed e-con e-parent\" data-id=\"a21380b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77182e9 elementor-widget elementor-widget-heading\" data-id=\"77182e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Check the statutes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-133863d e-flex e-con-boxed e-con e-parent\" data-id=\"133863d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c79931 elementor-widget elementor-widget-text-editor\" data-id=\"9c79931\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Make sure your company's articles of association allow for the payment of extraordinary dividends.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-ff31278 e-flex e-con-boxed e-con e-parent\" data-id=\"ff31278\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6799b70 elementor-widget elementor-widget-heading\" data-id=\"6799b70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Call a meeting of the participants<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-a1f14c9 e-flex e-con-boxed e-con e-parent\" data-id=\"a1f14c9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1aa98a6 elementor-widget elementor-widget-text-editor\" data-id=\"1aa98a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Decide to amend the Articles of Association to include an extraordinary dividend.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-6f8d57b e-flex e-con-boxed e-con e-parent\" data-id=\"6f8d57b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da1bb4c elementor-widget elementor-widget-heading\" data-id=\"da1bb4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Prepare your documents for an extraordinary dividend<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-792adbc e-flex e-con-boxed e-con e-parent\" data-id=\"792adbc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b29e165 elementor-widget elementor-widget-text-editor\" data-id=\"b29e165\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Prepare the application (form KR18), the minutes of the members' meeting, the new version of the statutes and, if necessary, the share capital increase documents.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-c0bafa6 e-flex e-con-boxed e-con e-parent\" data-id=\"c0bafa6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7922f8e elementor-widget elementor-widget-heading\" data-id=\"7922f8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Certify signatures<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-46e0ed1 e-flex e-con-boxed e-con e-parent\" data-id=\"46e0ed1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a6207b2 elementor-widget elementor-widget-text-editor\" data-id=\"a6207b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ensure all documents are signed with a secure e-signature.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-9229379 e-flex e-con-boxed e-con e-parent\" data-id=\"9229379\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c140b9 elementor-widget elementor-widget-heading\" data-id=\"7c140b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">File your documents with the Companies Registry<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-6ea765a e-flex e-con-boxed e-con e-parent\" data-id=\"6ea765a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3f10da0 elementor-widget elementor-widget-text-editor\" data-id=\"3f10da0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Submit your documents within 14 days of the decision.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-75c4654 e-flex e-con-boxed e-con e-parent\" data-id=\"75c4654\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ef764f elementor-widget elementor-widget-heading\" data-id=\"2ef764f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Pay the stamp duty<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-1e79dc0 e-flex e-con-boxed e-con e-parent\" data-id=\"1e79dc0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-44475ee elementor-widget elementor-widget-text-editor\" data-id=\"44475ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pay the \u20ac40 stamp duty.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-ea59e9e e-flex e-con-boxed e-con e-parent\" data-id=\"ea59e9e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-76dcf4c elementor-widget elementor-widget-heading\" data-id=\"76dcf4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Wait for the decision<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-f0cb320 e-flex e-con-boxed e-con e-parent\" data-id=\"f0cb320\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4760019 elementor-widget elementor-widget-text-editor\" data-id=\"4760019\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The application will be examined by the Registrar of Companies within 1-3 working days.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-6e83ae41 e-flex e-con-boxed e-con e-parent\" data-id=\"6e83ae41\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-145ef613 elementor-widget elementor-widget-text-editor\" data-id=\"145ef613\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Extraordinary dividends can be a useful tool for distributing profits to shareholders. However, it is very important to comply with all legal requirements to avoid potential problems. It is highly advisable to consult a qualified accountant and legal advisor before deciding on an extraordinary dividend.<\/strong><\/p><p><strong>Don't forget to check the latest legislative changes to ensure compliance with the requirements that will apply in 2025. Regular consultations with experts will help you avoid mistakes and ensure that your business is compliant with the law.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-2a7b7b2 e-flex e-con-boxed e-con e-parent\" data-id=\"2a7b7b2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d7a6420 elementor-widget elementor-widget-heading\" data-id=\"d7a6420\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently asked questions (FAQ)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7812f59 e-flex e-con-boxed e-con e-parent\" data-id=\"7812f59\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-05b352e elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"05b352e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t            <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-05b352e\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"05b352e\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kas-ir-rkrtas-dividendes\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-5971\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">What is an extraordinary dividend?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-5971\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"kas-ir-rkrtas-dividendes\"><p>An extraordinary dividend is a portion of a company's profits for the current reporting period that can be distributed to owners before the annual report is approved. Unlike ordinary dividends, they can be paid several times a year if certain conditions laid down in the Commercial Code are met.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"ar-ko-rkrtas-dividendes-atiras-no-parastajm\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-5972\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">How are extraordinary dividends different from ordinary dividends?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-5972\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"ar-ko-rkrtas-dividendes-atiras-no-parastajm\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The main differences are:<\/span><\/p><ul class=\"ng-star-inserted\"><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Payout time:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0Extraordinary dividends can be paid out of current period profits without waiting for the year-end and approval of the annual accounts.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Frequency of costs:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0They can be paid several times a year (technically up to four times), with at least three months between decisions.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Suitability for new businesses:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0Even newly established companies can pay extraordinary dividends if they are profitable and the other conditions are met. Ordinary dividends are most often paid out of accumulated profits from previous years.<\/span><\/p><\/li><\/ul><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kdi-ir-galvenie-prieknoteikumi-rkrtas-dividenu-izmaksai\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-5973\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">What are the main conditions for an extraordinary dividend?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-5973\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"kdi-ir-galvenie-prieknoteikumi-rkrtas-dividenu-izmaksai\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">In order to pay an extraordinary dividend, a company must comply with a number of provisions of the Commercial Code:<\/span><\/p><ul class=\"ng-star-inserted\"><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Share capital:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0The company must have a share capital of at least \u20ac2,800. Extraordinary dividends cannot be paid in a small-capital LLC.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">No losses and no debts:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0The entity must not have accumulated losses from prior periods and tax debts.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Solvency:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0The board must have reasonable assurance that the payment of the dividend will not jeopardise the entity's ability to pay creditors for the remainder of the financial year.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Compatibility of the Statutes:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0The company's articles of association must explicitly provide for the possibility of extraordinary dividends.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Financial overview:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0An interim financial report must be prepared for the period for which the dividend is calculated.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Limit on the amount payable:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0A maximum of 85% of the profit for the period may be distributed as an extraordinary dividend.<\/span><\/p><\/li><\/ul><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kds-nodoklis-ir-jmaks-par-rkrtas-dividendm\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-5974\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">What tax is payable on extraordinary dividends?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-5974\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"kds-nodoklis-ir-jmaks-par-rkrtas-dividendm\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Extraordinary dividends are subject to 20% corporation tax (CIT), just like ordinary dividends. In fact, the calculation amounts to 25% on net dividends. For example, if the owner wishes to receive \u20ac8,000, the UIT will be \u20ac2,000 ((8,000 \/ 0.8) * 0.2).<\/span><\/p><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">As a natural person, the owner does not have to pay any additional personal income tax (PIT) or compulsory state social insurance contributions (SSSIC).<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"vai-mazkapitla-sia-var-izmakst-rkrtas-dividendes\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-5975\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Can a small-capital LLC pay extraordinary dividends?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-5975\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"vai-mazkapitla-sia-var-izmakst-rkrtas-dividendes\"><p>No, a small-cap SIA (with a share capital of less than \u20ac2,800) cannot pay an extraordinary dividend. To do so, the share capital must first be increased to the minimum amount required by law.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"cik-biei-var-izmakst-rkrtas-dividendes\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-5976\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">How often can an extraordinary dividend be paid?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-5976\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"cik-biei-var-izmakst-rkrtas-dividendes\"><p>Exceptional dividends can be paid up to four times a year. Dividend payments may be decided no more frequently than every three months. In addition, the decision must be taken within three months of the end of the period for which the dividend is calculated.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"k-rkoties-ja-uzmuma-statti-neatauj-rkrtas-dividenu-izmaksu\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-5977\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">What if the company's articles of association do not allow extraordinary dividends?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-5977\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"k-rkoties-ja-uzmuma-statti-neatauj-rkrtas-dividenu-izmaksu\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">If the statutes do not provide for this possibility, the statutes must be amended. The process includes:<\/span><\/p><ol class=\"ng-star-inserted\"><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Convening a meeting of members and deciding whether to amend the statutes.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Preparation of the necessary documents (application form KR18, members' resolution, new version of the statutes).<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Filing documents with the Register of Companies and paying the state fee.<\/span><\/p><\/li><\/ol><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kas-ir-labk-alga-vai-dividendes\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-5978\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Which is better - salary or dividends?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-5978\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"kas-ir-labk-alga-vai-dividendes\"><p>It depends on the situation. If a company has only one shareholder, who is also the sole member of the board, and a monthly turnover of less than five minimum salaries (\u20ac3,700 in 2025), he may not receive a salary and may pay out the profits in dividends. In this case, the tax burden is lower (only 20% UIT) compared to payroll taxes. However, it should be borne in mind that no social contributions are payable in the absence of a salary.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kds-ir-rkrtas-dividenu-izmaksas-process-soli-pa-solim-piemrs\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-5979\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">What is the process for extraordinary dividend payments? (Step-by-step example)<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-5979\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"kds-ir-rkrtas-dividenu-izmaksas-process-soli-pa-solim-piemrs\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Let's assume that \"X\" Ltd makes a profit of \u20ac15 000 from 1 January to 31 March. The sole owner wishes to pay \u20ac8,000 in dividends.<\/span><\/p><ol class=\"ng-star-inserted\"><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Financial overview:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0The Accounting Officer prepares the financial statements for the three-month period.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Decision:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0The owner accepts and signs the shareholder's resolution to pay an extraordinary dividend of \u20ac8,000.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Calculation of GST:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0The accountant calculates the GST: (8000 \/ 0.8) * 0.2 = \u20ac2000.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Payment of tax:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0The company transfers \u20ac2000 to the Treasury.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Dividend payments:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0\u20ac8000 is transferred to the owner's personal account.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Report to the SRS:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0By 30 January of the following year, the accountant submits a report to the SRS declaring the dividends paid.<\/span><\/p><\/li><\/ol><\/div>\n\t\t\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-d4a3a8c e-flex e-con-boxed e-con e-parent\" data-id=\"d4a3a8c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-215b92c elementor-widget elementor-widget-heading\" data-id=\"215b92c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Common mistakes and problems<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-96d4818 e-flex e-con-boxed e-con e-parent\" data-id=\"96d4818\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e63b970 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"e63b970\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t            <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-e63b970\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"e63b970\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"nepilngi-vai-kdaini-sagatavoti-dokumenti\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-2411\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Incomplete or incorrect documents<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2411\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"nepilngi-vai-kdaini-sagatavoti-dokumenti\"><p>Mistakes often occur when the type of company is incorrectly reflected in various documents or when the cadastral designation of the registered office is incorrect.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"veci-vai-nepareizi-statti\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-2412\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Old or Incorrect Statutes<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2412\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"veci-vai-nepareizi-statti\"><p class=\"ng-star-inserted\">The Statutes should expressly provide for the possibility of extraordinary dividends.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"mazkapitla-sia-nevar-grozt-stattus-rkrtas-dividenu-izmaksai\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-2413\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Small-capital LLCs cannot amend their statutes to pay extraordinary dividends<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2413\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"mazkapitla-sia-nevar-grozt-stattus-rkrtas-dividenu-izmaksai\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">To do this, the share capital must first be increased to at least EUR 2 800.<\/span><span class=\"ng-star-inserted\">\u00a0It is important to remember that the share capital of a small-capital limited liability company cannot be increased by a pecuniary contribution.<\/span><span class=\"ng-star-inserted\">\u00a0Only after the share capital has been increased and the relevant changes have been registered with the Companies Registration Office, can the Articles of Association be amended to provide for extraordinary dividends.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"nepareizi-sagatavoti-pamatkapitla-palielinanas-noteikumi\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-2414\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Incorrectly drafted terms of share capital increase<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2414\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"nepareizi-sagatavoti-pamatkapitla-palielinanas-noteikumi\"><p class=\"ng-star-inserted\">The resolution of the meeting of members must approve the terms of the share capital increase, which must contain all the necessary information.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"aizmirsts-iesniegt-visus-nepiecieamos-dokumentus\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-2415\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Forgot to submit all required documents<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2415\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"aizmirsts-iesniegt-visus-nepiecieamos-dokumentus\"><p>In addition to the standard documents (KR18, minutes, articles of association), the terms of the share capital increase and documents proving payment must also be submitted.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kdas-dalbnieku-reistra-nodaljum\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-2416\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Errors in the register of members<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2416\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"kdas-dalbnieku-reistra-nodaljum\"><p>When the share capital changes, the value of the members' shares also changes, which must be accurately reflected in the new section of the register of members<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"nepareizs-dokumentu-formts\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-2417\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Incorrect document format<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2417\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"nepareizs-dokumentu-formts\"><p class=\"ng-star-inserted\">Make sure the documents are in the correct format.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"neatbilstos-e-paraksts\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-2418\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Inadequate e-signature<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2418\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"neatbilstos-e-paraksts\"><p>Documents must be signed with a secure electronic signature and time stamp.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"nepareizi-samaksta-valsts-nodeva\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-2419\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Incorrect payment of stamp duty<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2419\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"nepareizi-samaksta-valsts-nodeva\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Before submitting the documents, you must make sure that the amount of the stamp duty is correct and that you have paid it.<\/span><span class=\"ng-star-inserted\"> Any incorrect or overpaid amount can be recovered by applying to the Companies Registry.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"uzmumu-reistrs-ir-konstatjis-kdu-iesniegtajos-dokumentos\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-24110\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">The Registrar of Companies has detected an error in the documents submitted<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-24110\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"uzmumu-reistrs-ir-konstatjis-kdu-iesniegtajos-dokumentos\"><p><span class=\"ng-star-inserted\">If the UR finds an error, the notary public postpones the decision for up to 30 days, pointing out the deficiencies.<\/span><span class=\"ng-star-inserted\"> It is important to react promptly to such decisions and make the necessary corrections so that the registration process is not delayed and stamp duty is not lost.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-931eb79 e-flex e-con-boxed e-con e-parent\" data-id=\"931eb79\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8de5469 elementor-widget elementor-widget-heading\" data-id=\"8de5469\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Useful Resources<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d2a3d52 elementor-widget elementor-widget-text-editor\" data-id=\"1d2a3d52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Website of the Register of Companies (UR): <a href=\"https:\/\/www.ur.gov.lv\/lv\/\">[https:\/\/www.ur.gov.lv\/]<\/a><\/p><p>State Revenue Service (SRS) website: <a href=\"https:\/\/www.vid.gov.lv\/lv\">[https:\/\/www.vid.gov.lv\/]<\/a><\/p><p>Commercial Law: <a href=\"https:\/\/likumi.lv\/ta\/id\/5490-komerclikums\">[https:\/\/likumi.lv\/]<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>What is an Extraordinary Dividend? (2026) An extraordinary dividend is a portion of the net profit for the current reporting period that is distributed to the owners, even before the annual report is filed. It is important to note that the payment of extraordinary dividends is governed by the Commercial Code and is subject to certain conditions and restrictions. These dividends differ from ordinary dividends in that extraordinary dividends may [...]<\/p>","protected":false},"author":2,"featured_media":4500,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3059","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lv"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.7.1 (Yoast SEO v25.7) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Kas ir \u0101rk\u0101rtas dividendes? (2026) * UR Online Uz\u0146\u0113mumu Re\u0123istra pakalpojumi<\/title>\n<meta name=\"description\" content=\"Kas ir \u0101rk\u0101rtas dividendes? (2025): Soli pa solim. Uzzini, k\u0101 pareizi iek\u013caut \u0101rk\u0101rtas dividendes stat\u016btos. 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