International treaty

Lithuania: tax treaties

Tax treaties and related documents between the UK and Lithuania.

• From: HM Revenue & Customs
• Published: 1 July 2005
• Last updated: 3 January 2019 — See all updates

Documents

Synthesised text of the Multilateral Instrument and the 2001 Lithuania - UK Double Taxation Convention - in force

PDF, 274 KB, 34 pages

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2002 Lithuania-UK Protocol - in force

PDF, 276 KB, 49 pages

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2001 Lithuania-UK Double Taxation Convention - in force

PDF, 276 KB, 49 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Synthesised text of the Multilateral Instrument and the 2001 Lithuania - UK Double Taxation Convention - in force

The 2001 Lithuania-UK Double Taxation Convention as it applies to the UK has been modified by the Multilateral Instrument (MLI).

The provisions of the MLI came into force in the UK on 1 January 2019 and are effective from:

• 1 January 2019 for taxes withheld at source on amounts paid or credited to non-residents
• 1 April 2020 for Corporation Tax
• 6 April 2020 for Income Tax and Capital Gains Tax
• 1 July 2019 for all other taxes levied by Lithuanian for taxable periods beginning on or after that date

2002 Lithuania-UK Protocol - in force

The Double Taxation Convention entered into force on 28 November 2002 and was amended by a signed Protocol on 15 May 2002.

It’s effective in Lithuania from 1 January 2002 and in the UK from:

• 1 April 2002 for Corporation Tax
• 6 April 2002 for Income Tax and Capital Gains Tax

Published 1 July 2005
Last updated 3 January 2019 + show all updates

1. 3 January 2019

   Synthesised text of the Multilateral Instrument and the 2001 Lithuania - UK Double Taxation Convention - in force has been added to the page.

2. 1 July 2005

   First published.