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News

2023 brings significant changes in 7 fields of law | LEADELL Academy

20.12.2022LEADELL

An overview of the most important amendments to laws and regulations, most of which will enter into force already on 1 January 2023, has been prepared by LEADELL Vītols legal experts. Among them – several regulatory changes concerning shares and their owners. Performers of economic activities in the field of procurement must take into account various novelties. All legal persons will be required to maintain an official electronic address. Likewise, significant changes are awaited in the fields of salary, paternity allowance and leave, etc.

1. Shares and share capital

Amendments to the Commercial Law will affect the management of capital companies by bringing changes in the payment of share capital, the use of shares and voting rights of their owners, as well as in the grounds for expulsion of shareholders. Amendments to the law “On the Register of Enterprises of the Republic of Latvia” concern the provision of information about shareholders. Read more information on these and other changes affecting capital companies on Amendments to legal acts. Capital companies 2023 | LEADELL Academy

2. Procurement

Procurement specialists should take into account a series of novelties, including divergences in the approach to tax payment arrears, professional misconduct, unfulfilled contractual obligations, etc. Read about these and other changes affecting procurement on Amendments to legal acts. Procurement 2023 | LEADELL Academy 

3. Electronic environment

Attention should be paid to the amendments related to the electronic environment, namely, changes in the regulation of electronic addresses and electronic identification. Please note that the regulation on the need for an official electronic address applies to all legal entities. Read more on Amendments to legal acts. Electronic environment 2023 | LEADELL Academy

4. Minimal salary

Significant changes in the regulation of Labor Law – starting from January 2023, the minimum monthly salary will be set at 620 EUR.

Labor Law expert Ilze Jankeviča explains the upcoming amendments 2023

5. Parental allowance 

Amendments to the law “On Maternity and Sickness Insurance” regulate the procedure for paying paternity allowance, as well as aid to solve the issues related to the allowance in situations where the child’s paternity is not established. Amendments also affect paternity leave – read more about this on Amendments to legal acts. Parental allowance 2023 | LEADELL Academy

6. Royalty

Amendments to the law “On Personal Income Tax” provide for the possibility for recipients of royalties not to register as economic operators. Taxes for them shall be paid by the payer of income (in the amount of 25% of income up to 25 000 euros and in the amount of 40% of income exceeding 25 000 euros) until December 31, 2023.

Janis Meija copyright expert

7. Energy

As of 1 January 2023, the supply of natural gas from the Russian Federation is prohibited.

Furthermore

In public administration, the New Year will bring the Law on Municipalities, while in the field of real estate – the Law on Termination of Forced Shared Property in Privatized Apartment Buildings. More on this in Public Administration and Real Estate 2023 | LEADELL Academy

Last but not least, amendments to the Law on Personal Identification Documents prescribe that the personal identity card (eID card) is a mandatory personal identification document for a Latvian citizen or non-citizen who has reached the age of 15 as of January 2023.

What to do in case of uncertainties?

LEADELL Vītols team actively provides professional support in legal matters to clients. Entrust these and other issues to us: riga@leadell.com

Legal assistant Paula Paidere compiled the overview of legal novelties at the LEADELL Academy 

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