{"id":29260,"date":"2022-06-13T13:01:21","date_gmt":"2022-06-13T10:01:21","guid":{"rendered":"https:\/\/tet.lt\/?p=29260"},"modified":"2026-10-09T15:39:42","modified_gmt":"2026-10-09T12:39:42","slug":"subsidiary-in-lithuania-blog","status":"publish","type":"post","link":"https:\/\/tet.lt\/lt\/blog\/subsidiary-in-lithuania-blog\/","title":{"rendered":"Dukterin\u0117 \u012fmon\u0117 Lietuvoje"},"content":{"rendered":"

Dukterin\u0117 \u012fmon\u0117 Lietuvoje<\/h1>\n

\"Dukterin\u0117A branch of a foreign company in Lithuania<\/strong> has the right to conduct commercial activities in Lithuania, to receive profits, pay taxes, receive VAT number, hire personnel, do customs operations, but at the same time it is not a separate legal entity. The activities of a Lithuanian branch of a foreign company are managed by an authorised representative appointed by the foreign company. The branch must be registered with the Lithuanian Register of Legal Entities (JAR) before commencing its registered activities. A branch is not a separate legal entity, and the foreign parent company remains liable for its obligations. By contrast, a Lithuanian subsidiary is a separate legal entity, generally established as a private limited liability company (UAB), whose obligations are legally distinct from those of its parent company, subject to applicable statutory exceptions.<\/p>\n

A subsidiary company in Lithuania<\/strong> is a legal entity owned\/controlled by the parent company. In this case, the structure of the company, accounting and management system takes place in accordance with the legislation of the country in which the subsidiary is registered. The duty and responsibility of officers (board members) shall be governed by the law of the State in which the subsidiary is located.<\/p>\n

U\u017esienio \u012fmon\u0117s filialo \/ dukterin\u0117s \u012fmon\u0117s atidarymo Lietuvoje etapai<\/h2>\n

Establishing a Lithuanian subsidiary or registering a branch of a foreign company requires additional corporate documentation from the foreign parent company. This may include an official company register extract, incorporation documents, a corporate resolution and information about authorised representatives. Documents issued abroad may require translation into Lithuanian and, where applicable, an apostille or legalisation. However, documents originating from certain jurisdictions may benefit from exemptions under EU legislation or international agreements. The registration process may take several business days or several weeks, depending on the corporate structure, documentation and verification requirements. A fixed one-month registration period is not established by Lithuanian law. The foreign parent company must appoint an authorised representative to manage its Lithuanian branch and act within the scope of the powers granted. Appointment as a branch manager does not automatically require an employment contract with a separate Lithuanian company, as the branch itself is not an independent legal entity. The representative’s employment or service relationship must be structured in accordance with the applicable Lithuanian employment, immigration, tax and social security requirements.<\/p>\n

Jei steig\u0117jas yra u\u017esienio juridinis asmuo, Lietuvos valstyb\u0117s registrui turi b\u016bti pateikta \u0161i informacija:<\/p>\n

    \n
  • Steig\u0117jo registracijos pa\u017eym\u0117jimas, patronuojan\u010dios bendrov\u0117s \u012fstatai.<\/li>\n
  • Data of the founder (company name, registration code, address, director or management bodies: first name, surname, personal code, address declaring residence of the representative).<\/li>\n
  • \u012emon\u0117s direktoriaus duomenys (vardas, pavard\u0117, asmens kodas, gyvenamosios vietos adresas).<\/li>\n
  • Filialo \/ dukterin\u0117s \u012fmon\u0117s pavadinimas.<\/li>\n
  • Tikslus filialo adresas (reikalingas savininko sutikimas suteikti filialui patalpas).<\/li>\n
  • If the registered office premises are owned by a natural person, the owner’s consent to use the address must be provided in the form required by the Lithuanian Centre of Registers. Notarial certification may be necessary for paper-based registration procedures, while electronic consent may be accepted where the owner can authenticate and sign it through the Centre of Registers’ electronic system. Notarial certification is not mandatory in every case.<\/li>\n
  • If the registered office premises are owned by a legal entity, consent must be provided by a person authorised to represent the property owner. The consent must satisfy the applicable signature and registration requirements. A corporate seal is not generally mandatory for Lithuanian companies unless its use is specifically required by law or the company’s governing documents.<\/li>\n
  • Informacija apie filialo veikl\u0105.<\/li>\n
  • Be to, turite pateikti:<\/li>\n<\/ul>\n
      \n
    • Parei\u0161kimas, patvirtinantis, kad steig\u0117jas yra \u012fregistruotas u\u017esienio valstyb\u0117je juridini\u0173 asmen\u0173 registracijos centre.<\/li>\n
    • Patronuojan\u010diosios bendrov\u0117s metin\u0117 finansin\u0117 ataskaita (jei steigiamas filialas).<\/li>\n
    • A decision of the competent governing body of the foreign parent company authorising the establishment of a Lithuanian branch. The decision must comply with the parent company’s governing law and corporate documents. Notarial certification is not automatically required for every such decision, although document authentication, translation, apostille or legalisation may be necessary depending on the country of origin and applicable registration requirements.<\/li>\n<\/ul>\n

      Dokument\u0173 pateikimas Lietuvos valstyb\u0117s institucijoms ir j\u0173 tvirtinimas notarui gali b\u016bti atliekamas \u012fgaliojimu.<\/p>\n

      COST OF ESTABLISHMENT OF A SUBSIDIARY\/SUBSIDIARY IN LITHUANIA<\/h2>\n\n\n\n\n\n\n\n
      Paslauga<\/th>\nKaina<\/th>\n<\/tr>\n<\/thead>\n
      Establishment of the company, payment of the authorised capital, payment of the state fee\n<\/td>\n1 000 eur\u0173<\/strong><\/td>\n<\/tr>\n
      Representation of the party to the transaction by proxy (for one person)\n<\/td>\n790 EUR<\/strong><\/td>\n<\/tr>\n
      Notary services, state fee for re-registration of the company\n<\/td>\n200 EUR<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      Translation of documents of the parent company of the Lithuanian company is paid separately.<\/p>\n

      Filialo \/ dukterin\u0117s \u012fmon\u0117s apmokestinimas<\/h3>\n

      A foreign company may become subject to Lithuanian Corporate Income Tax when it carries out business through a permanent establishment in Lithuania or receives certain other categories of Lithuanian-source income subject to taxation. A registered Lithuanian branch will generally constitute a permanent establishment for tax purposes where the relevant statutory or treaty conditions are satisfied. However, a permanent establishment may also arise without registering a formal branch. The existence of a taxable permanent establishment depends on the nature, duration and circumstances of the business activities and the applicable double taxation agreement.<\/p>\n

      U\u017esienio filialo apmokestinimas<\/h3>\n

      A Lithuanian permanent establishment of a foreign company is generally subject to Corporate Income Tax on profits attributable to its activities in Lithuania, calculated in accordance with Lithuanian tax legislation and any applicable double taxation agreement. The taxable profit is determined by reference to the functions performed, assets used, risks assumed and applicable expense allocation rules, rather than solely by the geographical source of revenue. Relief from double taxation may be available in the foreign parent company’s country of tax residence through a foreign tax credit or exemption mechanism, depending on domestic legislation and the applicable tax treaty. Such relief is not automatically guaranteed.<\/p>\n

      Lietuvos filialo mokamas mokestis yra mokestis nuo pelno, gauto Lietuvos teritorijoje.<\/p>\n

      From 1 January 2026, the standard Corporate Income Tax rate in Lithuania is 17%. A reduced rate of 7% may apply to qualifying small companies and other eligible entities with annual revenue not exceeding EUR 300,000, subject to statutory conditions and related-party restrictions. Eligible newly established companies may qualify for a 0% rate during their first two tax periods. Lithuanian permanent establishments of foreign companies are generally subject to the standard 17% rate unless a specific statutory relief applies.<\/p>\n

      From 1 January 2026, dividends paid by a Lithuanian company to a foreign corporate shareholder are generally subject to 17% Lithuanian withholding tax, unless an exemption or reduced rate applies under Lithuanian legislation or an applicable double taxation agreement. The participation exemption may apply where the corporate shareholder holds at least 10% of the voting shares for a continuous period of at least 12 months, subject to applicable conditions and anti-abuse provisions. Dividends paid to individual shareholders are generally subject to 15% Personal Income Tax. Transfers of profits from a Lithuanian branch to its foreign head office are not ordinarily treated as dividend distributions because the branch and head office form part of the same legal entity.<\/p>\n

      The standard VAT rate in Lithuania is 21%, while reduced rates and exemptions apply to certain goods and services. Supplies of goods exported outside the EU may qualify for the 0% VAT rate where the applicable conditions and documentary requirements are satisfied. Input VAT may be deductible or refundable where permitted by Lithuanian VAT legislation. VAT-registered businesses must submit VAT returns according to their applicable reporting period, which may be monthly or otherwise determined under statutory rules. Not all businesses are required to submit VAT returns every month, and VAT refunds are not automatically available for every export transaction.<\/p>\n

      Lithuanian employment-related social security contributions are generally calculated on the employee’s gross salary. In 2026, employees ordinarily pay 19.5% in social security and compulsory health insurance contributions, with an additional 3% contribution for participants in the supplementary second-pillar pension accumulation system. Employer contributions generally range from approximately 1.77% to 3.03% for indefinite-term employment contracts, depending on the occupational accident risk category. Different rates may apply to fixed-term contracts and certain categories of employment. Personal Income Tax is calculated separately under the applicable progressive tax rules.<\/p>\n

      Sutartis d\u0117l dvigubo apmokestinimo i\u0161vengimo<\/h3>\n

      Jei remiantis u\u017esienio \u012fmon\u0117s ir Lietuvos dvigubo apmokestinimo i\u0161vengimo sutarties nuostatomis laikoma, kad u\u017esienio organizacija savo veikl\u0105 Lietuvoje vykdo per nuolatin\u0119 buvein\u0119, ta\u010diau visas arba dalis u\u017esienio vieneto pelno per \u0161i\u0105 nuolatin\u0119 \u012fstaig\u0105 yra atleista nuo prievol\u0117s, tokia nuolatin\u0117 \u012fstaiga privalo tvarkyti apskait\u0105, teikti deklaracijas ir ataskaitas bei mok\u0117ti mokes\u010dius. Fran\u0161iz\u0117s, kaip ir bet kurios kitos nuolatin\u0117s buvein\u0117s, \u012fsipareigojimai savaime nemoka pajam\u0173 mokes\u010dio arba moka tik u\u017e t\u0105 pelno dal\u012f, kuri gali b\u016bti apmokestinta Lietuvoje pagal dvigubo apmokestinimo i\u0161vengimo sutarties nuostatas.<\/p>\n

      Dukterin\u0117s \u012fmon\u0117s \/ dukterin\u0117s \u012fmon\u0117s apskaita ir auditas Lietuvoje<\/h3>\n

      Misija privalo tvarkyti apskaitos \u012fra\u0161us ir teikti ataskaitas pagal \u0161alies, kurioje ji veikia, \u012fstatymus.<\/p>\n

      A Lithuanian branch of a foreign company must comply with the applicable accounting and financial disclosure requirements. Under the Lithuanian Law on Companies, branches of foreign companies are generally required to submit the foreign parent company’s annual financial statements prepared, audited and disclosed in accordance with the law of its jurisdiction of incorporation. Where the parent company’s financial statements are prepared under accounting requirements that are not considered equivalent to the relevant EU requirements, the Lithuanian branch may be required to prepare and submit separate financial statements in accordance with Lithuanian legislation. The applicable obligations depend on the foreign company’s jurisdiction and the relevant statutory provisions.<\/p>\n

      Filialo Lietuvoje auditas<\/h3>\n

      The audit and financial disclosure obligations of a Lithuanian branch depend on the legal status of its foreign parent company, the applicable accounting framework and statutory audit requirements. Where the foreign parent’s annual financial statements are subject to a mandatory audit, the relevant audit report may need to be submitted together with the financial statements. A Lithuanian branch may also be required to prepare separate financial statements or comply with additional audit obligations in circumstances established by law. It is therefore incorrect to state that branches are universally exempt from audit reporting requirements.<\/p>\n

      Darbas u\u017esienio \u012fmon\u0117s filiale Lietuvoje<\/h3>\n

      Tre\u010di\u0173j\u0173 \u0161ali\u0173 pilie\u010di\u0173 \u012fdarbinimui Lietuvoje b\u016btina gauti dokumentus, suteikian\u010dius u\u017esienio valstyb\u0117s pilie\u010diui teis\u0119 dirbti ir gyventi Lietuvoje.<\/p>\n

      A non-EU national transferring from a foreign parent company to a Lithuanian branch or another eligible group entity may qualify for a temporary residence permit as an intra-corporate transferee (ICT), provided that the applicable requirements under the Lithuanian Law on the Legal Status of Foreigners are satisfied. These include prior employment within the corporate group, an eligible managerial, specialist or trainee position, and appropriate qualifications or professional experience. The required period of prior employment and supporting documents depend on the relevant ICT category. Appointment as an authorised branch representative does not automatically establish eligibility for an ICT residence permit.<\/p>\n

      Vienos \u012fmon\u0117s viduje galite b\u016bti perkeltas vadovu ir gauti laikin\u0105 leidim\u0105 gyventi. Tokiu atveju laikinas leidimas gyventi bus suteiktas laikotarpiui, kuriam b\u016bsite perkeltas dirbti \u012f priiman\u010di\u0105j\u0105 \u012fmon\u0119, \u012fsteigt\u0105 Lietuvos Respublikoje, bet ne ilgiau kaip 3 (trejiems) metams.<\/p>\n

      An intra-corporate transferee must satisfy the applicable requirements concerning prior employment within the foreign undertaking or corporate group and demonstrate a genuine temporary assignment to the Lithuanian host entity. The employment relationship, transfer documentation, remuneration and professional qualifications must meet the statutory conditions. The applicable legislation does not establish a universal requirement that every qualifying employment contract must be permanent or indefinite in duration.<\/p>\n

      Jei jau turite galiojant\u012f laikin\u0105 leidim\u0105 gyventi kaip asmuo, perkeliamas \u012f kit\u0105 darb\u0105 vienoje \u012fmon\u0117je, i\u0161duot\u0105 kitos ES valstyb\u0117s nar\u0117s, ir ketinate atvykti \u012f priiman\u010di\u0105j\u0105 \u012fmon\u0119, \u012fsteigt\u0105 Lietuvos Respublikoje, ilgiau nei 90 (devyniasde\u0161im\u010diai) dien\u0173 per 180 dien\u0173 laikotarp\u012f, taip pat galite gauti laikin\u0105 leidim\u0105 gyventi.<\/p>\n

      \u0160iuo atveju J\u016bs atleid\u017eiamas nuo pareigos \u012fsigyti leidim\u0105 dirbti Lietuvos Respublikoje.<\/p>\n

      Kontaktas<\/strong><\/a> Company in Lithuania UAB<\/strong> for detailed information on the steps to be taken to establish a branch\/subsidiary of your company in Lithuania<\/strong><\/a>.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>

      Additional Information:<\/h3>\n\n
      \n Dukterin\u0117s \u012fmon\u0117s \/ filialo registracija Lietuvoje<\/strong> \n \n <\/circle>\n <\/path>\n <\/g>\n <\/svg><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>","protected":false},"excerpt":{"rendered":"Subsidiary in Lithuania A branch of a foreign company in Lithuania has the right to conduct commercial activities in Lithuania, to receive profits, pay taxes, receive VAT number, hire personnel, do customs operations, but at the same time it is not a separate legal entity. The activities of a Lithuanian branch of a foreign company...","protected":false},"author":1,"featured_media":29261,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[9],"class_list":["post-29260","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorised","tag-register-company"],"acf":[],"_links":{"self":[{"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/posts\/29260","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/comments?post=29260"}],"version-history":[{"count":9,"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/posts\/29260\/revisions"}],"predecessor-version":[{"id":30136,"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/posts\/29260\/revisions\/30136"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/media\/29261"}],"wp:attachment":[{"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/media?parent=29260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/categories?post=29260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/tags?post=29260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}