Umzug nach Latvia: Steuern, Aufenthalt und Leben
So werden Sie in Latvia steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 8 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Latvia the top income tax rate is 36%, dividends are taxed at up to 0% and companies pay 20% corporate tax.
How to move and become tax resident
You can become tax resident in Latvia from arrival once you take up residence (Declared place of residence in Latvia, or 183 days in any 12 months). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required There are 7 open residence programmes in Latvia — see the list below.
Living there
Riga has a warm-summer continental climate with winter highs around -0.3 °C and summer highs around 23 °C.
Key facts
| Höchste Einkommenssteuer | 36% |
|---|---|
| Dividendensteuer | 0% |
| Gewinnsteuer | 20% |
| Steuerliche Ansässigkeit | ab Zuzug — Declared place of residence in Latvia, or 183 days in any 12 months |
| Typischer Aufenthaltsweg | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Klimatyp | warm-summer continental · -0.3° / 23° (Riga) |
Aufenthaltsprogramme in Latvia
Aktive Programme
- EU/EEA/Swiss free movement – registration certificate — freeMovement · 2026-10
- Temporary residence permit – investment in company capital — Investition CHF 47'000 · 2026-10
Kept under new Immigration Law (15 Sep 2026) but term cut to 2 yrs
- Start-up founder temporary residence permit — entrepreneur · 2026-10
- Remote work (digital nomad) long-stay visa — Einkommen / Jahr CHF 47'523 · 2026-10
- Latvian/Livonian descent – repatriation & citizenship registration — ancestry · 2026-10
- Temporary residence permit – employment / EU Blue Card — employment · 2026-10
- Temporary residence permit – family reunification — family · 2026-10
Demnächst · noch nicht verfügbar
Angekündigte oder gesetzlich vorgesehene Wege, für die noch kein bestätigtes Antragsverfahren verfügbar ist.
- Temporary residence permit – alternative investment fund (state-established) — Investition CHF 141'000 · 2026-10
New in law of 15 Sep 2026 but fund not established yet – not available
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Latvia to become tax resident?
ab Zuzug. Declared place of residence in Latvia, or 183 days in any 12 months Worldwide income
How much tax will I pay in Latvia?
In Latvia the top income tax rate is 36%, dividends are taxed at up to 0% and companies pay 20% corporate tax.
Which residence programmes does Latvia offer?
EU/EEA/Swiss free movement – registration certificate; Temporary residence permit – investment in company capital (CHF 47'000); Start-up founder temporary residence permit; Remote work (digital nomad) long-stay visa; Latvian/Livonian descent – repatriation & citizenship registration
What is the usual way to move to Latvia?
EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.