Lithuania Tax Agency Posts Updated Summary Explanation on Reportable Cross-Border Arrangements

The Lithuanian State Tax Inspectorate Oct. 13 posted an updated summary explanation on the amendments concerning reportable cross-border arrangements under Law No. XV-309/2025. The update includes that: 1) intermediaries must report cross-border arrangements to the Tax Agency within 30 days of specified events; 2) intermediaries must be a tax resident or taxable entity of Lithuania, or have a permanent establishment (PE) in Lithuania through which services related to the arrangement are provided; 3) special rules apply where there is no intermediary, the intermediary notifies of a right of nondisclosure related to professional secrecy, or there are multiple intermediaries or interested ...