{"id":112652,"date":"2026-04-15T19:26:10","date_gmt":"2026-04-15T19:26:10","guid":{"rendered":"https:\/\/elvprojektai.lt\/uncategorized\/important-information-for-bop-managers\/"},"modified":"2026-04-17T19:00:33","modified_gmt":"2026-04-17T19:00:33","slug":"important-information-for-bop-managers","status":"publish","type":"naujienos","link":"https:\/\/elvprojektai.lt\/en\/news\/important-information-for-bop-managers\/","title":{"rendered":"Important information for BoP managers"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>We have already written about progressive taxation earlier this year, but we would like to draw your attention once again to an important change relevant to managers who are members of small partnerships.<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>As a reminder, from an income of \u20ac27,745:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Managers of MB members will pay 20% VAT on the income they receive from a civil service contract.<\/li>\n\n\n\n<li>Dividends, which are subject to a 15% VAT rate, can also be paid out.<\/li>\n\n\n\n<li>If the MB pays corporation tax, its profits are subject to a 22% corporation tax rate, and only after payment of the tax can the remaining profits be distributed to members<\/li>\n<\/ul>\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-4fc3f8e1 wp-block-group-is-layout-flex\">\n<p class=\"wp-block-paragraph\"><strong>It is also important to pay attention to corporation tax<\/strong><br\/>If the MB is subject to a corporation tax rate of 7%, the total tax burden on the distributed profits is 22%<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the corporate tax rate is 17%, the total tax burden on distributed profits is 32%<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div>\n\n<p class=\"wp-block-paragraph\">For these reasons, it is very important to assess which method of payment makes the most sense for you, given your specific situation and your projected income.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>If you have any questions or would like advice on the best solution, please get in touch!<\/strong><\/p>\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"724\" height=\"1024\" src=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/02\/MB-nariai-vadovai-1-724x1024.png\" alt=\"\" class=\"wp-image-112317\" srcset=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/02\/MB-nariai-vadovai-1-724x1024.png 724w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/02\/MB-nariai-vadovai-1-212x300.png 212w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/02\/MB-nariai-vadovai-1-768x1086.png 768w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/02\/MB-nariai-vadovai-1-1086x1536.png 1086w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/02\/MB-nariai-vadovai-1.png 1414w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/figure>\n<\/div>","protected":false},"featured_media":112321,"parent":0,"template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"class_list":["post-112652","naujienos","type-naujienos","status-publish","has-post-thumbnail","hentry","description-off"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 4.9.7.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"We have already written about progressive taxation earlier this year, but we would like to draw your attention once again to an important change relevant to managers who are members of small partnerships. As a reminder, from an income of \u20ac27,745: Managers of MB members will pay 20% VAT on the income they receive from\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"google-site-verification\" content=\"vzrGlelXmfx9IBmfqI8gszNDC5t7vyIJtaFKCLJg1C4\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/elvprojektai.lt\/en\/news\/important-information-for-bop-managers\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO Pro (AIOSEO) 4.9.7.2\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"elvprojektai.lt\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"Important information for BoP managers - elvprojektai.lt\" \/>\n\t\t<meta property=\"og:description\" content=\"We have already written about progressive taxation earlier this year, but we would like to draw your attention once again to an important change relevant to managers who are members of small partnerships. 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