Taxpayer registration Registration in the Lithuanian Register of Taxpayers The general Register of Taxpayers has been established to handle the taxpayers’ accounting and to control the fairness of tax calculation,…
Return of overpayments and inclusion of taxes in Lithuania Overpaid tax amounts are included in the taxpayer’s tax arrears. Overpaid tax amounts, which remain after covering tax arrears, shall be…
Calculation of taxes Under the applicable laws of the Republic of Lithuania, the tax to be paid shall be calculated by the taxpayer himself and/or the withholding agent (hereinafter referred…
It is a person hired by private persons and companies to carry out an independent investigation. His/her task is, in accordance with the client's orders, to investigate cases in connection…
A marriage may be dissolved by the mutual consent of the spouses, on the application of one of the spouses or through the fault of a spouse (spouses). A marriage…
Spouses may apply to the court One of the spouses may submit a request to the court for approval of separation by living apart: if due to certain circumstances —…
Conclusion of a Marriage Contract in Lithuania A marriage contract is an agreement between spouses that defines their property rights and obligations during marriage, as well as after the dissolution…
The Importance of Guardianship and Custodianship for the Protection of the Rights of Natural Persons Guardianship is established in order to implement, protect, and defend the rights and interests of…
Awarding Child Support for a Minor If the parents of a minor child (or one of them) fail to fulfill their obligation to financially support their underage children, the court…
Where the parents (the father or the mother) fail in their duties to bring up their children or abuse their parental authority or treat their children cruelly or produce a…
Legal Challenge of Maternity or Paternity Data on the mother or father of a child contained in the record of the child’s birth may be contested only in court. Data…
Parental identification Where the child is born out of wedlock, and in the absence of paternal acknowledgement, paternity affiliation may be determined by the court. Where a child is born…
