CJEU Ruling: Participation Exemption and Artificial Subsidiaries
On 3 April 2025, the Court of Justice of the European Union delivered its decision (Case C‑228/24). The case centered on whether a Lithuanian tax authority could deny the participation exemption for dividends received from a UK subsidiary that lacked substance (e.g., no premises or staff), even though the subsidiary generated profits in its own […]
Lithuania vs. Estonia — which program is better?
Here are the main differences between the Estonian and Lithuanian e-residency programs. Estonia Lithuania Online application Yes Yes Cost of application 100-130 EUR 90 EUR Application time 30 mins 10-15 mins Ease of Doing Business rating (2020) 18th 11th Cost of starting a business 190 EUR 73 EUR Annual company running costs Legal address +contact […]
