{"id":112669,"date":"2026-04-15T19:26:23","date_gmt":"2026-04-15T19:26:23","guid":{"rendered":"https:\/\/elvprojektai.lt\/uncategorized\/securities-transfer-relief\/"},"modified":"2026-04-17T19:00:33","modified_gmt":"2026-04-17T19:00:33","slug":"securities-transfer-relief","status":"publish","type":"naujienos","link":"https:\/\/elvprojektai.lt\/en\/news\/securities-transfer-relief\/","title":{"rendered":"Securities transfer relief"},"content":{"rendered":"\n<p><strong>The exemption for transfers of securities is extended in the ITA from 2027.<\/strong><\/p>\n\n<p><strong>From 1 January 2027, the relief will also apply to transfers of shares in another unit, provided all the following conditions are met.<\/strong><\/p>\n\n<p><strong>The relief applies when:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>An entity owns more than 10% of the shares or interests in another entity for at least 2 continuous years (3-year rule in the case of reorganisations);<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>Transferable participation rights (shares or units) are not transferable to the issuing entity;<\/li>\n\n\n\n<li><strong>The unit whose parts are transferred is:<\/strong><\/li>\n<\/ul>\n\n<ol class=\"wp-block-list\">\n<li>A legal person with limited civil liability;<\/li>\n\n\n\n<li>Established in an EEA State or in a State with which Lithuania has concluded and applies a double taxation agreement;<\/li>\n\n\n\n<li>Subject to corporation tax (or equivalent);<\/li>\n\n\n\n<li>The authorised capital of which is made up of parts.<\/li>\n<\/ol>\n\n<p>This means that from 2027 onwards, not only gains on the disposal of shares but also gains on the disposal of certain foreign shareholdings will be exempt from corporation tax. <\/p>\n\n<p><strong>Limitation on loss carry-forward<\/strong><\/p>\n\n<p>Losses incurred on the disposal of securities where the benefit of Article 12(15) applies cannot be carried forward.  <\/p>\n\n<p><strong>From 2027, this rule also applies to losses from the disposal of parts if: <\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>parts have been retained for at least 2 years,<\/li>\n\n\n\n<li>more than 10 % of the shares held.<\/li>\n<\/ul>\n\n<p>Such losses are recognised as non-allowable deductions.<\/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\/01\/Vertybiniai-popieriai-724x1024.png\" alt=\"\" class=\"wp-image-112101\" srcset=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/01\/Vertybiniai-popieriai-724x1024.png 724w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/01\/Vertybiniai-popieriai-212x300.png 212w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/01\/Vertybiniai-popieriai-768x1086.png 768w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/01\/Vertybiniai-popieriai-1086x1536.png 1086w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/01\/Vertybiniai-popieriai.png 1414w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/figure>\n<\/div>\n<p><\/p>\n","protected":false},"featured_media":112105,"parent":0,"template":"","meta":{"_acf_changed":false},"class_list":["post-112669","naujienos","type-naujienos","status-publish","has-post-thumbnail","hentry","description-off"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Securities transfer relief - elvprojektai.lt<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/elvprojektai.lt\/en\/news\/securities-transfer-relief\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Securities transfer relief - elvprojektai.lt\" \/>\n<meta property=\"og:description\" content=\"The exemption for transfers of securities is extended in the ITA from 2027. 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