Tinklaraštis

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Dividends paid to a foreign corporate shareholder: withholding tax, the exemption and what to check Increasing a UAB’s share capital step by step: deadlines and what happens if you miss them Does a company need a stamp, and when must a notary certify a power of attorney? UAB manager’s pay and removal: who sets it, is it public, what severance Can a UAB have two directors? Procuration and joint representation Company name in Lithuania: requirements, English words and reservation VAT registration for a new Lithuanian company: when it is required and when to register voluntarily Monthly SDUP report to Sodra from 2027: what to prepare with your accountant Bonuses and variable pay in a Lithuanian pay system: how to write them Job evaluation and grouping for a pay system: a practical guide Job descriptions before job grouping: how to fix them in one week Job evaluation found unjustified pay gaps: how to fix them Can you pay a new hire more than a long-serving employee? Pay system without a works council: how to consult employees in Lithuania Employee requests for pay data from 1 March 2027: how to reply An employee demands equal pay: what the employer should do Pay system self-check: 20 questions for a small company Small employers: a minimum pay system by 31 December 2026 Fines and disputes: the risk of having no pay system in Lithuania Hiring and job ads in Lithuania: pay ranges, interviews, confidentiality Setting up a holding company: paying for shares with shares, and tax Admitting a new MB member and leaving an MB in Lithuania Paying dividends in a Lithuanian UAB: when, interim dividends, tax Company power of attorney for use abroad: form, apostille, validity Selling UAB shares to a foreign buyer: signatures and apostille Debtor company in bankruptcy in Lithuania: what a creditor should do Shareholder meeting minutes in Lithuania: form, language, signatures Sole shareholder resolution instead of a meeting in Lithuania Annual general meeting and filing accounts: deadlines and fines Dormant VšĮ, association or foundation: reports and suspension Head of a VšĮ: who appoints, employment contract and pay Leaving a VšĮ: transfer of member rights, JADIS and contributions NGO status in Lithuania: when it applies and what the NGO mark gives Who becomes the MB’s manager after a UAB is converted into an MB Conversion with losses: share capital, insolvency and tax losses Converting an MB into a UAB: splitting shares and capital from profit Converting a UAB into an MB: conditions, steps, creditors, deadlines Invoices after a merger: when the continuing company takes over Reorganisation filings with the Centre of Registers: steps and time limits Liquidation in Lithuania: annual financial statements and the AGM Liquidation in Lithuania: archive certificate and state land lease tax Liquidating a UAB with a shareholder abroad: what can be done remotely Foreign company raising a UAB’s capital: documents, signatures, deadlines Converting a loan into UAB shares: set-off, valuation, pre-emption Reorganising a public institution (VšĮ) or association in Lithuania Cross-border merger, division or conversion of a Lithuanian UAB After bankruptcy opens: CEO duties and what shareholders can still do Shares in other companies during liquidation: act before deregistration Company reorganisation in Lithuania: what to tell VMI and Sodra Tax on company reorganisation in Lithuania: corporate tax, VAT, losses Creditors’ rights in a Lithuanian company reorganisation: what to demand Employees in a company reorganisation: Article 51, CEO and works council Merging an MB and a UAB in Lithuania: why conversion comes first Merger by acquisition in Lithuania: steps, decisions and time limits Does a reorganisation need an audit? Auditor’s assessment and accounts Terms of reorganisation in Lithuania: who drafts them, contents, notice Spin-off and share exchange in Lithuania: tax for shareholders Division or separation: how a Lithuanian company can be split Real estate lawyer in Lithuania: when you need one and what a notary does Employment lawyer: when you need one, who may represent you in a dispute Costs in a debt case in Lithuania: what the debtor must pay Interest and late-payment penalties in Lithuania: what the law allows Debt limitation period in Lithuania: start, interruption, renewal Letter of demand to a debtor in Lithuania: is it required, what it changes Debtor in another EU country: European payment order and other routes E.teismas: electronic filing in Lithuanian courts and the court fee The debtor objected to the court order for payment: what to do next Debt recovery from an individual or a company in Lithuania: differences Writ of execution in Lithuania: how to obtain it and send it to a bailiff Small-value debt cases in Lithuanian courts: how a small debt is heard Documentary procedure in Lithuania: recovering a debt proven by documents Applying for a court order for payment: which court and what to state Court order, documentary procedure or claim in Lithuania: which to choose UAB management board: is it required, how many members, who elects them Changing the CEO of a UAB: who decides, how to register, when it applies Non-cash contributions to a UAB’s capital: assets, valuation and loans Reducing a UAB’s share capital in Lithuania: purposes, creditors, deadlines Setting up an association or charity and support fund in Lithuania Setting up a public institution (VšĮ): members, articles, registration Amending UAB articles in Lithuania: votes, notary and registration Converting an MB into a UAB: decision, capital, creditors, timing Setting up an MB in Lithuania: members, contributions, documents Branch, representative office or subsidiary: starting out in Lithuania UAB, MB, IĮ or VšĮ: which legal form to choose in Lithuania Food business registration vs approval by VMVT in Lithuania Café or bar alcohol licence in Lithuania: changes, suspension, revocation Outdoor café permit in Vilnius, Kaunas and Klaipėda: how to apply Premises for a café in Lithuania: what to check before signing a lease Ending employment by mutual agreement in Lithuania: what to put in it Unlawfully dismissed in Lithuania? What to do and the deadline to act Labour Disputes Commission in Lithuania: how to file and by when Are shareholders and the CEO liable for debts after deregistration? Who can be a company liquidator in Lithuania, and what are they liable for? Assets to shareholders on liquidation in Lithuania: when, how much, tax Closing a Lithuanian company: liquidation, bankruptcy, merger or share sale Closing a foreign company’s branch in Lithuania: steps and what can stop it Liquidating an association or charity fund: who gets the assets Liquidating a public institution (VšĮ): who decides, liquidator, assets Debtor company in liquidation: how a creditor claims the debt in Lithuania Liquidation or bankruptcy: what to do when a company runs short of assets Closing an individual enterprise (IĮ) in Lithuania: steps and liability Liquidating an MB in Lithuania: who decides, who liquidates, who gets what Fixed-term employment contract ends: is severance due, and can you renew? Do you need a permit to trade waste you never store or transport? Can you use a photo of a building in advertising without the owner’s permission? Can a service provider index its rates in a contract already in force? Paying for property in Lithuania: notary deposit, advance and pledge Company funds frozen in a pre-trial investigation: what can you do? Hiring a foreign employee in Lithuania: which permit, in what order A slogan as a trade mark: the search before filing and recording a licence Finding a debtor’s assets and income in Lithuania: you vs the bailiff Internship agreements in Lithuania: mandatory terms, remote work, safety Buying property in Lithuania: checking for mortgages, seizures and encumbrances Company accounting and document retention in Lithuania: who and how long Who elects an owners’ association chair, and who sets the chair’s duties Does bankruptcy need shareholder consent? How insolvency is established Pay transparency in Lithuania: what employers must do, and by when Can a company own land in Lithuania, and what does the notary check? Foreign-owned UAB: bank account, identification and documents During a UAB liquidation: employees, creditors, audit and the bank account UAB shareholders changed: what to file in JADIS, and who does it Centre of Registers extract with no signature: valid, and what it says Beneficial owners in JADIS: who files the data and how to get an extract UAB with several founders: splitting shares and changing your mind Converting an IĮ into a UAB or MB: liability, assets, contracts, staff Terms of separation: what they must contain and what goes with them Can you dismiss for poor performance, less work or under a year’s service? UAB articles of association and shareholders’ agreement: what differs Shift work and part-time in Lithuania: what goes in the employment contract Debtor not paying under a contract: what to claim and who is liable When a reorganisation ends, who becomes a shareholder, is a notary needed Can a services contract replace an employment contract in Lithuania? Issuing new UAB shares: documents, signatures and doing it remotely Ending a court case without a judgment in Lithuania: who bears the expenses Must a Lithuanian employer issue orders for hiring, leave and dismissal? Foreign court judgment: how to recover the debt in Lithuania Does the head of a UAB need an employment contract, and who can be one? Can you sign a contract in a UAB’s name before it is registered? Court deadlines in Lithuania: when they start and how to extend them Leasing premises in Lithuania: changing terms and ending the lease early Who signs company documents: manager, representative or shareholders? Changing a company’s name or articles: who to notify, when it takes effect Can an employer pay late or cut pay in Lithuania, and what follows? Share options for a UAB employee: how to grant them and what to write Amending a contract in Lithuania: annex or new contract, and in writing? Setting up a UAB step by step: documents, signatures and the notary Court order, court fee and bailiff in Lithuania: what happens next Court-approved settlement in Lithuania: when it becomes final, if unpaid Can you pay out unused annual leave to an employee who stays on? How to start liquidating a UAB: documents, employees and creditors Dismissing an employee in Lithuania: which documents, in which order Employee working from abroad: change the contract? Which law applies? Signing an employment contract: e-signature, workplace address, refusal Does an association need a board, and can it have members without a vote? Translation, notary and apostille: what your documents actually need A foreign company’s branch in Lithuania: the document on which registration can stall How long do you have to recover a debt in court, and what documents do you need? Reorganising a company: do you need the consent of creditors and employees? Liquidation notice from the Centre of Registers: what to do and when Temporary residence permit in Lithuania: how long it really takes and when the time limit starts to run Setting up a UAB in Lithuania: the registration term and whether to travel How long company liquidation takes, and what holds it up You cannot increase share capital from retained earnings while the balance sheet shows losses When a UAB share sale agreement must be notarised, and when the notary asks for it anyway Documents the register rejects, and when you need a new extract Registered office: whose consent you need and the risks of a bought address Company separation: statutory time limits and what to plan The company has been deregistered but money is left in its account: what can be done How to change working conditions and raise pay without amending every contract Dismissal for the employee’s fault: what wins the dispute, and what can lose it Dismissal at the employer’s initiative without employee fault: how much notice and how much to pay Can you monitor employees with GPS and cameras, and what you must do first The company no longer trades: do you have to liquidate it? Shares must first be offered to the other shareholders: how to keep it from taking a month Debt recovery: what’s important to know and how to successfully recover your money? Migration services Danish Data Protection Supervisor’s decision increases granularity requirements for records of data processing activities Registration of participants at events: how does this affect personal data protection? Changes to the insolvency law in Lithuania related to COVID-19 Micro-enterprise subsidy scheme approved Changes related to video surveillance, additional documentation required Recent changes to the law on quarantine stoppages Seven questions on receiving subsidies for downtime Subsidies to employers during periods of stoppages Payment for downtime during quarantine Company CEO’s duty to start the insolvency process and apply to court Buying and selling UAB shares: special rules