Other legal forms
For public limited companies (AB), the general principles of corporate income tax, salary taxation and dividends paid to individuals correspond to those described for UABs.
Associations are subject to rules for non-profit entities, but their member relationships are not identical to those of VšĮ stakeholders. For general partners of partnerships, the social insurance rules referenced in S9 are relevant.
Before preparing detailed guidance for these forms, their governance structures and the legal regimes governing distributions and other payments require further analysis.
Information prepared on 14 October 2026. General guidance, not individual tax advice. Verify eligibility and rates for each case.