The Transfer Pricing Card 2025 provides a comparison of the main transfer pricing regulations across the Baltic States—Estonia, Latvia, and Lithuania. It covers key aspects such as related party definitions, documentation requirements and thresholds, accepted transfer pricing methods, and applicable penalties for non-compliance. This resource is essential for businesses operating in the region to ensure compliance with local transfer pricing laws and mitigate potential tax risks.

Available here: Transfer pricing card 2025

Transfer price card 2025

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Our Tax team is at your disposal, should you need advice on any legal issues you are facing.

Contact the experts:

Dr Kaido Künnapas

Co-head of Sorainen Tax practice, partner (Estonia)

kaido.kunnapas@sorainen.com

 

 

 

 

 

Indrė Ščeponienė

Co-head of Sorainen Tax practice, partner (Lithuania)

indre.sceponiene@sorainen.com

 

 

 

 

 

Aija Lasmane

Partner (Latvia)

aija.lasmane@sorainen.com