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Currently, there is a sizeable real estate “segment” that is not taxed, which includes both infrastructure and smaller ancillary buildings. The Ministry of Finance (FM) review of the country’s tax policy suggests that opportunities to expand the real estate tax base by “delisting” these non-taxable objects should be evaluated in the future. It also provides the option of not taxing the only house.
VAT is one of the taxes that is relatively easy to apply and collect. However, it is in the field of NÆN that a really big stumbling block arose long ago and has not yet been overcome – the potentially rapidly increasing payment of “release” the cadastral values to which the NÆN belongs. Attached. True, this will not happen in 2025 – Saeima recently approved an unprecedented solution – two cadastral values will come into effect next year.
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