"A relative receives a Latvian pension but resides outside the EU. His pension as a non-resident in Latvia is taxed from the first euro.
Currently, the tax authority of his country is asking him questions regarding the taxes on this pension. The question is: where and how can he obtain a certificate confirming that he has ALREADY paid taxes on this income (Latvian pension) in Latvia to avoid double taxation? And is it possible to obtain such a certificate in English?"
Kristīne Augustkalne – Jaunberziņa answers:
– A certificate of income received by a non-resident and the personal income tax paid in the Republic of Latvia (Appendix 6 to Cabinet Regulation No. 899 of September 21, 2010, "Procedure for the Application of the Law on Personal Income Tax") is issued by the income payer and approved by the State Revenue Service.
Thus, in the described situation, the relative should contact the pension payer - the State Social Insurance Agency.
