Income sourced from employment relations or the equivalent thereto, calculated in 2018 and earlier, received in 2019 and later (regardless of the amount of annual income). Share of annual income sourced from employment relations or the equivalent thereto (excluding income calculated in 2018 or earlier) that exceeds**: Share of annual income sourced from employment relations or the equivalent thereto (excluding income calculated in 2018 and earlier) that does not exceed**: compensation for infringements of copyright or related rights.income from the sale or other transfer of movable property ownership, if such property is subject to legal registration under the legislation of the Republic of Lithuania, and is (or must be) registered in Lithuania, as well as income from the sale or other transfer of immovable property located in Lithuania.income from the activities of performers, including income directly or indirectly linked to those activities, whether paid directly to the performer or to a third party acting on behalf of the performer.income from sporting activity, including income directly or indirectly linked to this activity, whether paid directly to the athlete or to a third party acting on behalf of the athlete.income from employment relations or the equivalent thereto.royalties, including the cases set out in Article 5(6) of the LPIT.rental income from immovable property located in Lithuania.income from distributions and payments to the members of the Management Board and Supervisory Board.interest other than on non-equity government securities.income received not on a fixed base, when such income is sourced in Lithuania: income received from self-employment on a fixed base (including income received in foreign countries while attributed to that fixed base in Lithuania and linked to the self-employment economic activities) and Income of a non-resident of Lithuania sourced in Lithuania:.All income of a resident of Lithuania sourced in Lithuania and outside Lithuania.For non-residents engaged in economic activities on a fixed base in Lithuania, the first taxable income period coincides with the calendar year in which the fixed base was or must have been registered. ![]()
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