{"id":2411,"date":"2026-09-15T11:27:28","date_gmt":"2026-09-15T08:27:28","guid":{"rendered":"https:\/\/new.biznesakods.lv\/?p=2411"},"modified":"2026-09-15T11:38:28","modified_gmt":"2026-09-15T08:38:28","slug":"2026-gada-nodoklu-izmainas-pilns-parskats-latvijas-uznemumiem","status":"publish","type":"post","link":"https:\/\/new.biznesakods.lv\/en\/jaunumi\/2026-gada-nodoklu-izmainas-pilns-parskats-latvijas-uznemumiem\/","title":{"rendered":"2026. gada nodok\u013cu izmai\u0146as: pilns p\u0101rskats Latvijas uz\u0146\u0113mumiem"},"content":{"rendered":"<section class=\"vc_row liquid-row-shadowbox-6ac399bfbb19c\"><div class=\"ld-container container\"><div class=\"row ld-row ld-row-outer\"><div class=\"wpb_column vc_column_container vc_col-sm-12 liquid-column-6ac399bfbb6e1\"><div class=\"vc_column-inner  \" ><div class=\"wpb_wrapper\"  >    <style scoped>\r\n        \/* Sl\u0113pjam TIKAI vec\u0101s, liek\u0101s bildes un virsrakstus, kas n\u0101k no t\u0113mas *\/\r\n        body.single-post .lqd-post-cover { display: none !important; }\r\n        h1.entry-title:not(.bk-article-h1), h1.post-title:not(.bk-article-h1) { display: none !important; }\r\n        .post-thumbnail, .entry-thumbnail, .single-post-thumbnail, .post-media, .wp-post-image:not(.bk-hero-image) { display: none !important; }\r\n\r\n        \/* Satura b\u012bd\u012b\u0161ana lej\u0101, lai izv\u0113lne to neaizsegtu *\/\r\n        .bk-article-top { margin-bottom: 40px; padding-top: 110px; }\r\n        @media (min-width: 992px) { .bk-article-top { padding-top: 150px; } }\r\n        \r\n        .bk-top-toolbar-line { width: 100%; height: 1px; background-color: #E2E8F0; margin-bottom: 40px; }\r\n        .bk-cat-tag { display: inline-flex; align-items: center; gap: 6px; background: rgba(241, 180, 52, 0.15); color: #D99F23; border: 1px solid rgba(241, 180, 52, 0.3); font-size: 12px; font-weight: 800; padding: 6px 14px; border-radius: 20px; text-transform: uppercase; margin-bottom: 20px; text-decoration: none;}\r\n        .bk-article-h1 { font-size: 32px; font-weight: 800; color: #003E51; line-height: 1.2; margin: 0 0 24px 0; text-align: left; }\r\n        @media (min-width: 768px) { .bk-article-h1 { font-size: 42px; } }\r\n        \r\n        .bk-article-meta { display: flex; align-items: center; justify-content: flex-start; flex-wrap: wrap; gap: 20px; font-size: 14px; color: #64748B; border-top: 1px solid #E2E8F0; border-bottom: 1px solid #E2E8F0; padding: 16px 0; margin-bottom: 32px;}\r\n        .bk-meta-item { display: flex; align-items: center; gap: 6px; }\r\n        .bk-author-img { width: 32px; height: 32px; border-radius: 50%; background-color: #003E51; color: white; display: flex; align-items: center; justify-content: center; font-size: 12px; font-weight: bold; }\r\n        .bk-author-name { font-weight: 700; color: #1E293B; }\r\n        \r\n        .bk-hero-image { width: 100%; object-fit: cover; border-radius: 16px; box-shadow: 0 15px 30px -10px rgba(0, 0, 0, 0.1); display: block; }\r\n    <\/style>\r\n    <div class=\"bk-article-top\">\r\n        <div class=\"bk-top-toolbar-line\"><\/div>\r\n        <a href=\"https:\/\/new.biznesakods.lv\/en\/jaunumi\/category\/gramatvediba-un-nodokli\/\" class=\"bk-cat-tag\">\r\n            <i data-lucide=\"folder\" style=\"width: 14px; height: 14px;\"><\/i> Gr\u0101matved\u012bba un nodok\u013ci        <\/a>\r\n        <h1 class=\"bk-article-h1\">2026. gada nodok\u013cu izmai\u0146as: pilns p\u0101rskats Latvijas uz\u0146\u0113mumiem<\/h1>\r\n        <div class=\"bk-article-meta\">\r\n            <div class=\"bk-meta-item\">\r\n                <div class=\"bk-author-img\">BK<\/div>\r\n                <span class=\"bk-author-name\">Biznesa Kods<\/span>\r\n            <\/div>\r\n            <div class=\"bk-meta-item\">\r\n                <i data-lucide=\"calendar\" style=\"width: 16px; height: 16px;\"><\/i>\r\n                <span>15. September, 2026<\/span>\r\n            <\/div>\r\n            <div class=\"bk-meta-item\">\r\n                <i data-lucide=\"clock\" style=\"width: 16px; height: 16px;\"><\/i>\r\n                <span>10 min las\u012bjums<\/span>\r\n            <\/div>\r\n        <\/div>\r\n        <img decoding=\"async\" src=\"https:\/\/new.biznesakods.lv\/wp-content\/uploads\/2026\/09\/Biznesa-kods-UIN-rezims-uznemejiem.jpg\" class=\"bk-hero-image\" style=\"height: 500px; object-position: center;\" alt=\"2026. gada nodok\u013cu izmai\u0146as: pilns p\u0101rskats Latvijas uz\u0146\u0113mumiem\">\r\n    <\/div>\r\n    <\/div><\/div><\/div><\/div><\/div><\/section><section class=\"vc_row liquid-row-shadowbox-6ac399bfbc150\"><div class=\"ld-container container\"><div class=\"row ld-row ld-row-outer\"><div class=\"wpb_column vc_column_container vc_col-sm-12 liquid-column-6ac399bfbc427\"><div class=\"vc_column-inner  \" ><div class=\"wpb_wrapper\"  >    <style scoped>\r\n        .bk-breadcrumbs-nav { display: flex; align-items: center; justify-content: flex-start; flex-wrap: wrap; gap: 8px; font-size: 13px; color: #64748B; margin-bottom: 24px; font-weight: 500; }\r\n        .bk-breadcrumbs-nav a { color: #003E51; text-decoration: none; transition: color 0.2s; }\r\n        .bk-breadcrumbs-nav a:hover { color: #F1B434; }\r\n        .bk-breadcrumbs-current { color: #94A3B8; }\r\n        .bk-breadcrumbs-icon { width: 14px; height: 14px; color: #94A3B8; }\r\n    <\/style>\r\n    <div class=\"bk-breadcrumbs-nav\">\r\n        <a href=\"https:\/\/new.biznesakods.lv\/en\">S\u0101kums<\/a>\r\n        <i data-lucide=\"chevron-right\" class=\"bk-breadcrumbs-icon\"><\/i>\r\n        <a href=\"https:\/\/new.biznesakods.lv\/en\/jaunumi\">Jaunumi<\/a>\r\n        <i data-lucide=\"chevron-right\" class=\"bk-breadcrumbs-icon\"><\/i>\r\n        <a href=\"https:\/\/new.biznesakods.lv\/en\/jaunumi\/category\/gramatvediba-un-nodokli\/\">Gr\u0101matved\u012bba un nodok\u013ci<\/a>\r\n        <i data-lucide=\"chevron-right\" class=\"bk-breadcrumbs-icon\"><\/i>\r\n        <span class=\"bk-breadcrumbs-current\">2026. gada nodok\u013cu izmai\u0146as: pilns p\u0101rskats Latvijas uz\u0146\u0113mumiem<\/span>\r\n    <\/div>\r\n    <script>if (typeof lucide !== \"undefined\") { lucide.createIcons(); }<\/script>\r\n    <\/div><\/div><\/div><\/div><\/div><\/section><section class=\"vc_row liquid-row-shadowbox-6ac399bfbc7e5\"><div class=\"ld-container container\"><div class=\"row ld-row ld-row-outer\"><div class=\"wpb_column vc_column_container vc_col-sm-12 liquid-column-6ac399bfbcad7\"><div class=\"vc_column-inner  \" ><div class=\"wpb_wrapper\"  >\n\t<div class=\"wpb_raw_code wpb_content_element wpb_raw_html\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<style>\n#bk-pe-article {\n    font-family: 'Inter', 'Open Sans', sans-serif;\n    color: #334155;\n    line-height: 1.75;\n    font-size: 1.1rem;\n    max-width: 52rem;\n    margin: 0 auto;\n    padding: 2rem 0;\n    box-sizing: border-box;\n}\n#bk-pe-article *, #bk-pe-article *::before, #bk-pe-article *::after {\n    box-sizing: inherit;\n}\n#bk-pe-article h1 {\n    font-size: 2.25rem; font-weight: 900; color: #0D222E;\n    margin: 0 0 1.5rem 0; line-height: 1.2; letter-spacing: -0.02em;\n}\n#bk-pe-article h2 {\n    font-size: 1.75rem; font-weight: 800; color: #0D222E;\n    margin: 3.5rem 0 1.25rem 0; line-height: 1.3; letter-spacing: -0.01em;\n}\n#bk-pe-article h3 {\n    font-size: 1.35rem; font-weight: 700; color: #0D222E;\n    margin: 2rem 0 1rem 0; line-height: 1.3;\n}\n#bk-pe-article p {\n    margin: 0 0 1.5rem 0; color: #334155;\n}\n#bk-pe-article strong {\n    font-weight: 700; color: #0D222E;\n}\n\n.bk-pe-lead {\n    font-size: 1.25rem; color: #1e293b; font-weight: 500; line-height: 1.6;\n    margin-bottom: 3rem !important; border-left: 4px solid #EAA32B; padding-left: 1.5rem;\n}\n\n.bk-pe-quote-box {\n    background: #f8fafc; border-radius: 1rem; padding: 2rem; margin: 2.5rem 0;\n    border-left: 4px solid #0D222E; font-style: italic; font-size: 1.15rem; color: #475569;\n}\n\n.bk-pe-grid-cards {\n    display: grid; gap: 1.5rem; margin: 2.5rem 0;\n}\n@media(min-width: 640px) {\n    .bk-pe-grid-cards { grid-template-columns: 1fr 1fr; }\n}\n\n.bk-pe-card {\n    background: #ffffff; border: 1px solid #e2e8f0; border-radius: 1rem; padding: 1.75rem;\n    box-shadow: 0 4px 6px -1px rgba(0,0,0,0.02);\n}\n.bk-pe-card-title {\n    font-size: 1.15rem; font-weight: 800; color: #EAA32B; margin-bottom: 0.75rem; display: flex; align-items: center; gap: 0.5rem;\n}\n.bk-pe-card p { margin: 0; font-size: 0.95rem; }\n\n.bk-pe-info-panel {\n    background: #ffffff; border: 1px solid #e2e8f0; border-left: 4px solid #EAA32B;\n    border-radius: 1rem; padding: 2.5rem 2rem 2rem 2rem; margin: 4rem 0;\n    box-shadow: 0 10px 20px -5px rgba(0,0,0,0.05); position: relative;\n}\n.bk-pe-info-badge {\n    position: absolute; top: -1rem; left: 1.5rem; background: #EAA32B; color: #0D222E;\n    font-size: 0.75rem; font-weight: 800; text-transform: uppercase; letter-spacing: 0.05em;\n    padding: 0.4rem 1rem; border-radius: 9999px; box-shadow: 0 4px 6px -1px rgba(234,163,43,0.25);\n    display: flex; align-items: center; gap: 0.4rem;\n}\n.bk-pe-info-panel h3 { color: #0D222E; margin-top: 0; font-size: 1.4rem; }\n.bk-pe-info-panel p { color: #475569; }\n.bk-pe-info-panel strong { color: #0D222E; }\n\n.bk-pe-list {\n    list-style: none; padding: 0; margin: 1.5rem 0 2.5rem 0;\n}\n.bk-pe-list li {\n    display: flex; align-items: flex-start; margin-bottom: 1.25rem;\n}\n.bk-pe-list svg {\n    width: 1.5rem; height: 1.5rem; color: #059669; flex-shrink: 0; margin-right: 1rem; margin-top: 0.2rem;\n}\n.bk-pe-list-content strong {\n    display: block; font-size: 1.1rem; margin-bottom: 0.25rem;\n}\n.bk-pe-list-content span {\n    font-size: 1rem; color: #475569;\n}\n\n.bk-pe-highlight {\n    background: #fffbeb; padding: 0.2rem 0.4rem; border-radius: 0.25rem; color: #b45309; font-weight: 600;\n}\n\n\/* Papildu elements, kas nav da\u013ca no b\u0101zes sist\u0113mas, bet saska\u0146ots ar to - sal\u012bdzin\u0101juma tabulai *\/\n.bk-pe-table-wrap {\n    overflow-x: auto; margin: 2rem 0 2.5rem 0; border: 1px solid #e2e8f0; border-radius: 1rem;\n    box-shadow: 0 4px 6px -1px rgba(0,0,0,0.02);\n}\n.bk-pe-table {\n    width: 100%; border-collapse: collapse; font-size: 0.92rem; min-width: 560px;\n}\n.bk-pe-table thead th {\n    background: #0D222E; color: #ffffff; font-weight: 700; text-align: left;\n    padding: 0.85rem 1.1rem; white-space: nowrap;\n}\n.bk-pe-table thead th:not(:first-child) { text-align: right; }\n.bk-pe-table tbody td {\n    padding: 0.75rem 1.1rem; border-bottom: 1px solid #e2e8f0; color: #334155;\n}\n.bk-pe-table tbody td:not(:first-child) { text-align: right; font-variant-numeric: tabular-nums; }\n.bk-pe-table tbody td:first-child { font-weight: 600; color: #0D222E; }\n.bk-pe-table tbody tr:last-child td { border-bottom: none; }\n.bk-pe-table tbody tr.bk-pe-row-total td {\n    background: #fffbeb; font-weight: 800; color: #b45309;\n}\n<\/style>\n\n<div id=\"bk-pe-article\">\n\n<h1>Jaunais alternat\u012bvais UIN re\u017e\u012bms: m\u0113r\u0137\u0113ts uz \u0101rvalstu naudas piesaisti<\/h1>\n\n<p class=\"bk-pe-lead\">No 2026. gada 1. janv\u0101ra Latvijas uz\u0146\u0113mumiem pirmo reizi b\u016bs izv\u0113les iesp\u0113ja, k\u0101 aplikt ar nodokli dividend\u0113s sadal\u012bto pe\u013c\u0146u. L\u012bdz\u0101s ierastajam modelim b\u016bs pieejama jauna alternat\u012bva: 15% uz\u0146\u0113mumu ien\u0101kuma nodoklis (UIN) uz\u0146\u0113muma l\u012bmen\u012b un 6% iedz\u012bvot\u0101ju ien\u0101kuma nodoklis (IIN) dal\u012bbnieka l\u012bmen\u012b. Lai gan iek\u0161\u0113j\u0101 tirg\u016b nodok\u013cu slogs paliek praktiski nemain\u012bgs, \u0161\u012b re\u017e\u012bma patiesais strat\u0113\u0123iskais m\u0113r\u0137is ir padar\u012bt Latviju par pievilc\u012bgu galam\u0113r\u0137i \u0101rvalstu invest\u012bcij\u0101m un kapit\u0101lam.<\/p>\n\n<h2>Kam \u0161is re\u017e\u012bms ir pieejams un svar\u012bg\u0101kie ierobe\u017eojumi<\/h2>\n\n<p>\u0160is nav univers\u0101ls nodok\u013cu optimiz\u0101cijas r\u012bks viet\u0113jiem uz\u0146\u0113mumiem - likums paredz specifiskus un stingrus nosac\u012bjumus, kas j\u0101izpilda:<\/p>\n\n<ul class=\"bk-pe-list\">\n    <li>\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewBox=\"0 0 24 24\" stroke-width=\"2\" stroke=\"currentColor\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"m4.5 12.75 6 6 9-13.5\" \/><\/svg>\n        <div class=\"bk-pe-list-content\">\n            <strong>Tikai Latvijas kapit\u0101lsabiedr\u012bb\u0101m (SIA un AS)<\/strong>\n            <span>\u0100rvalstu uz\u0146\u0113mumu fili\u0101l\u0113m \u0161is re\u017e\u012bms nav pieejams.<\/span>\n        <\/div>\n    <\/li>\n    <li>\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewBox=\"0 0 24 24\" stroke-width=\"2\" stroke=\"currentColor\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"m4.5 12.75 6 6 9-13.5\" \/><\/svg>\n        <div class=\"bk-pe-list-content\">\n            <strong>Tie\u0161ie dal\u012bbnieki ir tikai fiziskas personas<\/strong>\n            <span>L\u0113muma pie\u0146em\u0161anas br\u012bd\u012b par pe\u013c\u0146as sadali visiem kapit\u0101la da\u013cu tur\u0113t\u0101jiem j\u0101b\u016bt fizisk\u0101m person\u0101m. Ja kaut viens \u012bpa\u0161nieks ir juridiska persona, \u0161o modeli piem\u0113rot nedr\u012bkst.<\/span>\n        <\/div>\n    <\/li>\n    <li>\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewBox=\"0 0 24 24\" stroke-width=\"2\" stroke=\"currentColor\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"m4.5 12.75 6 6 9-13.5\" \/><\/svg>\n        <div class=\"bk-pe-list-content\">\n            <strong>Bez holdinga strukt\u016br\u0101m<\/strong>\n            <span>Modelis nav izmantojams, ja uz\u0146\u0113mums pieder caur starpniekstrukt\u016br\u0101m - \u012bpa\u0161umties\u012bbu \u0137\u0113dei j\u0101b\u016bt tie\u0161ai.<\/span>\n        <\/div>\n    <\/li>\n    <li>\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewBox=\"0 0 24 24\" stroke-width=\"2\" stroke=\"currentColor\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"m4.5 12.75 6 6 9-13.5\" \/><\/svg>\n        <div class=\"bk-pe-list-content\">\n            <strong>Neattiecas uz veco pe\u013c\u0146u<\/strong>\n            <span>Jauno modeli nevar piem\u0113rot pe\u013c\u0146ai, kas g\u016bta l\u012bdz 2017. gada 31. decembrim.<\/span>\n        <\/div>\n    <\/li>\n    <li>\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewBox=\"0 0 24 24\" stroke-width=\"2\" stroke=\"currentColor\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"m4.5 12.75 6 6 9-13.5\" \/><\/svg>\n        <div class=\"bk-pe-list-content\">\n            <strong>Izv\u0113le attiecas uz visu periodu<\/strong>\n            <span>Re\u017e\u012bms j\u0101piem\u0113ro piln\u012bgi vis\u0101m attiec\u012bgaj\u0101 taks\u0101cijas period\u0101 apr\u0113\u0137in\u0101taj\u0101m dividend\u0113m - to nevar sadal\u012bt pa da\u013c\u0101m vai piem\u0113rot tikai atsevi\u0161\u0137iem dal\u012bbniekiem.<\/span>\n        <\/div>\n    <\/li>\n<\/ul>\n\n<h2>Praktisks apr\u0113\u0137ina piem\u0113rs: invest\u012bcijas no V\u0101cijas<\/h2>\n\n<p>K\u0101p\u0113c \u0161is sadal\u012bjums (15% + 6%) ir tik b\u016btisks \u0101rvalstu investoriem? Daudzas valstis saviem rezidentiem \u013cauj atz\u012bt un sav\u0101 nodok\u013cu deklar\u0101cij\u0101 ieskait\u012bt tikai to nodokli, ko \u0101rvalst\u012bs - \u0161aj\u0101 gad\u012bjum\u0101 Latvij\u0101 - samaks\u0101jusi pati fizisk\u0101 persona (IIN), nevis uz\u0146\u0113mums (UIN).<\/p>\n\n<p>Apskat\u012bsim vienk\u0101r\u0161otu piem\u0113ru. Latvijas SIA, kuras 100% \u012bpa\u0161nieks ir fiziska persona no V\u0101cijas, v\u0113las sadal\u012bt 10 000 EUR pe\u013c\u0146u (pirms nodok\u013ciem). V\u0101cij\u0101 iedz\u012bvot\u0101ju ien\u0101kuma nodoklis no dividend\u0113m ir aptuveni 25%.<\/p>\n\n<div class=\"bk-pe-table-wrap\">\n<table class=\"bk-pe-table\">\n<thead>\n<tr>\n    <th>R\u0101d\u012bt\u0101js<\/th>\n    <th>Visp\u0101r\u0113jais modelis (20% UIN)<\/th>\n    <th>Alternat\u012bvais modelis (15% UIN + 6% IIN)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr><td>Pe\u013c\u0146a pirms nodok\u013ciem<\/td><td>10 000 EUR<\/td><td>10 000 EUR<\/td><\/tr>\n<tr><td>UIN Latvij\u0101<\/td><td>2 000 EUR (20% no pe\u013c\u0146as)<\/td><td>1 500 EUR (15% no pe\u013c\u0146as)<\/td><\/tr>\n<tr><td>Bruto dividendes<\/td><td>8 000 EUR<\/td><td>8 500 EUR<\/td><\/tr>\n<tr><td>IIN ietur\u0113jums Latvij\u0101<\/td><td>0 EUR<\/td><td>510 EUR (6% no 8 500 EUR)<\/td><\/tr>\n<tr><td>Izmaks\u0101ts \"uz rokas\"<\/td><td>8 000 EUR<\/td><td>7 990 EUR<\/td><\/tr>\n<tr><td>Nodoklis V\u0101cij\u0101 (25% no bruto)<\/td><td>2 000 EUR (25% no 8 000)<\/td><td>2 125 EUR (25% no 8 500)<\/td><\/tr>\n<tr><td>Latvijas IIN ieskaits V\u0101cij\u0101<\/td><td>Nav iesp\u0113jams<\/td><td>- 510 EUR (Latvij\u0101 samaks\u0101tais IIN)<\/td><\/tr>\n<tr><td>Re\u0101li piemaks\u0101jamais IIN V\u0101cij\u0101<\/td><td>2 000 EUR<\/td><td>1 615 EUR<\/td><\/tr>\n<tr><td>Kop\u0113jais nomaks\u0101tais nodoklis<\/td><td>4 000 EUR (40% no pe\u013c\u0146as)<\/td><td>3 625 EUR (36,25% no pe\u013c\u0146as)<\/td><\/tr>\n<tr class=\"bk-pe-row-total\"><td>Investora re\u0101lais ieguvums<\/td><td>6 000 EUR<\/td><td>6 375 EUR<\/td><\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\n<div class=\"bk-pe-quote-box\">\n    Izmantojot alternat\u012bvo re\u017e\u012bmu, \u0101rvalstu investors \u0161aj\u0101 scen\u0101rij\u0101 ieg\u016bst par 375 EUR vair\u0101k no katriem 10 000 EUR pe\u013c\u0146as. Nodok\u013cu slogs samazin\u0101s, jo tiek nov\u0113rsta dubult\u0101 nodok\u013cu uzlik\u0161ana. Skaidr\u0101ks, starptautiskai praksei atbilsto\u0161s modelis ir sp\u0113c\u012bgs arguments sarun\u0101s par invest\u012bciju piesaisti Latvijas projektiem.\n<\/div>\n\n<p>J\u0101\u0146em v\u0113r\u0101: \u0161is apr\u0113\u0137ins pie\u0146em, ka investora rezidences valsts piln\u012bb\u0101 atz\u012bst Latvij\u0101 samaks\u0101to IIN k\u0101 ieskait\u0101mu nodokli - tas j\u0101p\u0101rbauda konkr\u0113taj\u0101 valst\u012b un attiec\u012bgaj\u0101 nodok\u013cu konvencij\u0101, jo katras valsts regul\u0113jums un piem\u0113rojam\u0101 nodok\u013cu likme at\u0161\u0137iras.<\/p>\n\n<h2>Praktiski so\u013ci uz\u0146\u0113mumu vad\u012bt\u0101jiem<\/h2>\n\n<p>L\u0113mums par \u0161\u012b re\u017e\u012bma izmanto\u0161anu ir br\u012bvpr\u0101t\u012bgs, un tas noteikti j\u0101pie\u0146em v\u0113l pirms dividen\u017eu faktisk\u0101s sadales:<\/p>\n\n<ul class=\"bk-pe-list\">\n    <li>\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewBox=\"0 0 24 24\" stroke-width=\"2\" stroke=\"currentColor\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"m4.5 12.75 6 6 9-13.5\" \/><\/svg>\n        <div class=\"bk-pe-list-content\">\n            <strong>P\u0101rbaudi konvencijas<\/strong>\n            <span>Ja uz\u0146\u0113mumam ir \u0101rvalstu investori, sadarb\u012bb\u0101 ar nodok\u013cu speci\u0101listu v\u0113rts izv\u0113rt\u0113t attiec\u012bg\u0101s rezidences valsts likumdo\u0161anu un nodok\u013cu konvenciju ar Latviju.<\/span>\n        <\/div>\n    <\/li>\n    <li>\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewBox=\"0 0 24 24\" stroke-width=\"2\" stroke=\"currentColor\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"m4.5 12.75 6 6 9-13.5\" \/><\/svg>\n        <div class=\"bk-pe-list-content\">\n            <strong>Sagatavo gr\u0101matved\u012bbu<\/strong>\n            <span>T\u0101 k\u0101 VID sist\u0113ma EDS p\u0113c noklus\u0113juma autom\u0101tiski apr\u0113\u0137ina standartiz\u0113to 20% UIN, gr\u0101matvedim alternat\u012bv\u0101 nodok\u013ca summa b\u016bs j\u0101apr\u0113\u0137ina un j\u0101nor\u0101da manu\u0101li k\u0101 nodok\u013ca samazin\u0101jums, papildus sagatavojot atsevi\u0161\u0137u atskaiti par 6% IIN ietur\u0113jumu.<\/span>\n        <\/div>\n    <\/li>\n    <li>\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewBox=\"0 0 24 24\" stroke-width=\"2\" stroke=\"currentColor\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"m4.5 12.75 6 6 9-13.5\" \/><\/svg>\n        <div class=\"bk-pe-list-content\">\n            <strong>Pienesums viet\u0113jai ekonomikai<\/strong>\n            <span>K\u0101 papildu ieguvums valsts m\u0113rog\u0101 j\u0101min fakts, ka \u0161ie 6% IIN tiek tie\u0161i novirz\u012bti pa\u0161vald\u012bbu bud\u017eetos, pal\u012bdzot att\u012bst\u012bt re\u0123ion\u0101lo infrastrukt\u016bru.<\/span>\n        <\/div>\n    <\/li>\n<\/ul>\n\n<div class=\"bk-pe-info-panel\">\n    <div class=\"bk-pe-info-badge\">\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewBox=\"0 0 24 24\" stroke-width=\"2\" stroke=\"currentColor\" style=\"width:0.9rem;height:0.9rem;\">\n            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M12 6v6h4.5m4.5 0a9 9 0 1 1-18 0 9 9 0 0 1 18 0Z\" \/>\n        <\/svg>\n        Pirms l\u0113muma\n    <\/div>\n    <h3>Konsult\u0113jies pirms izmaksas, ne p\u0113c<\/h3>\n    <p>Pirms gal\u0113j\u0101 l\u0113muma pie\u0146em\u0161anas vienm\u0113r iesak\u0101m konsult\u0113ties ar savu gr\u0101matvedi vai nodok\u013cu konsultantu, lai prec\u012bzi apr\u0113\u0137in\u0101tu abus scen\u0101rijus tie\u0161i j\u016bsu uz\u0146\u0113muma situ\u0101cijai - <strong>izv\u0113le attiecas uz visu taks\u0101cijas periodu un to nevar main\u012bt ar atpaka\u013cejo\u0161u sp\u0113ku p\u0113c dividen\u017eu izmaksas.<\/strong><\/p>\n<\/div>\n\n<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/section><section class=\"vc_row liquid-row-shadowbox-6ac399bfbcf7c\"><div class=\"ld-container container\"><div class=\"row ld-row ld-row-outer\"><div class=\"wpb_column vc_column_container vc_col-sm-12 liquid-column-6ac399bfbd30b\"><div class=\"vc_column-inner  \" ><div class=\"wpb_wrapper\"  >    <style>\r\n        .bk-cta-wrap { max-width: 1280px !important; margin: 0 auto !important; padding: 0 16px !important; width: 100% !important; display: block !important; box-sizing: border-box !important; }\r\n        @media (min-width: 640px) { .bk-cta-wrap { padding: 0 24px !important; } }\r\n        \r\n        .bk-cta-box {\r\n            background: linear-gradient(135deg, #003E51 0%, #063140 100%) !important; border-radius: 0 !important; \r\n            padding: 32px 24px !important; color: #ffffff !important; border: 1px solid #0A5269 !important; \r\n            display: flex !important; flex-direction: column !important; gap: 24px !important; \r\n            box-shadow: 0 10px 15px -3px rgba(0, 0, 0, 0.1) !important; margin-top: 48px !important; \r\n            margin-bottom: 48px !important; font-family: 'Open Sans', sans-serif !important;\r\n        }\r\n        @media (min-width: 768px) {\r\n            .bk-cta-box { flex-direction: row !important; align-items: center !important; justify-content: space-between !important; padding: 40px !important; }\r\n        }\r\n        \r\n        .bk-cta-content { flex-grow: 1 !important; }\r\n        \r\n        .bk-cta-badge {\r\n            background: rgba(241,180,52,0.15) !important; color: #F1B434 !important; border: 1px solid rgba(241,180,52,0.3) !important; \r\n            font-size: 11px !important; font-weight: 800 !important; text-transform: uppercase !important; \r\n            padding: 6px 12px !important; display:inline-block !important; margin-bottom: 12px !important; border-radius: 0 !important;\r\n        }\r\n        \r\n        .bk-cta-title { font-family: 'Lato', sans-serif !important; font-size: 22px !important; font-weight: 800 !important; color: #ffffff !important; margin: 0 0 8px 0 !important; line-height: 1.2 !important; }\r\n        @media (min-width: 640px) { .bk-cta-title { font-size: 26px !important; } }\r\n        \r\n        .bk-cta-desc { color: #CBD5E1 !important; font-size: 14px !important; margin: 0 !important; line-height: 1.5 !important; max-width: 700px !important;}\r\n        \r\n        .bk-cta-btn {\r\n            background-color: #F1B434 !important; color: #003E51 !important; font-weight: 800 !important; padding: 14px 24px !important; \r\n            text-decoration: none !important; display: inline-flex !important; align-items: center !important; justify-content: center !important; \r\n            font-size: 14px !important; transition: transform 0.2s ease, background-color 0.2s ease !important; border-radius: 0 !important; \r\n            white-space: nowrap !important; width: 100% !important; text-transform: none !important; box-sizing: border-box !important;\r\n            font-family: 'Open Sans', sans-serif !important;\r\n        }\r\n        @media (min-width: 640px) { .bk-cta-btn { width: auto !important; padding: 16px 32px !important; } }\r\n        .bk-cta-btn:hover { background-color: #D99F23 !important; transform: scale(1.02) !important;}\r\n    <\/style>\r\n    \r\n    <div class=\"bk-cta-wrap\">\r\n        <div class=\"bk-cta-box\">\r\n            <div class=\"bk-cta-content\">\r\n                <span class=\"bk-cta-badge\">Eksperta konsult\u0101cija<\/span>\r\n                <h2 class=\"bk-cta-title\">V\u0113ies piesaist\u012bt \u0101rvalstu finans\u0113jumu?<\/h2>\r\n                <p class=\"bk-cta-desc\">Piesakieties konsult\u0101cijai pie m\u016bsu ekspertiem, lai izv\u0113rt\u0113tu lab\u0101kos finans\u0113juma un att\u012bst\u012bbas scen\u0101rijus.<\/p>\r\n            <\/div>\r\n            <div>\r\n                <a href=\"https:\/\/new.biznesakods.lv\/pieteikuma-forma\/\" target=\"_blank\" class=\"bk-cta-btn\">\r\n                    Pieteikies konsult\u0101cijai &rarr;\r\n                <\/a>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n    <\/div><\/div><\/div><\/div><\/div><\/section><section class=\"vc_row liquid-row-shadowbox-6ac399bfbd5d1\"><div class=\"ld-container container\"><div class=\"row ld-row ld-row-outer\"><div class=\"wpb_column vc_column_container vc_col-sm-12 liquid-column-6ac399bfbd898\"><div class=\"vc_column-inner  \" ><div class=\"wpb_wrapper\"  >    <style>\r\n        .bk-grid-wrapper { max-width: 1280px !important; margin: 0 auto !important; padding: 0 !important; width: 100% !important; display: block !important; }\r\n        .bk-grid-wrapper *, .bk-grid-wrapper *:before, .bk-grid-wrapper *:after { box-sizing: border-box; }\r\n        .bk-grid-wrapper a { text-decoration: none; }\r\n        \r\n        \/* Virsraksta sada\u013ca *\/\r\n        .bk-section-header { margin-bottom: 24px !important; }\r\n        .bk-section-title {\r\n            font-family: 'Lato', sans-serif !important; font-size: 22px !important; font-weight: 800 !important;\r\n            color: #003E51 !important; text-transform: uppercase !important; margin: 0 0 6px 0 !important; line-height: 1.2 !important;\r\n        }\r\n        @media (min-width: 640px) { .bk-section-title { font-size: 26px !important; } }\r\n        .bk-section-title span { color: #F1B434 !important; }\r\n        .bk-section-desc { font-family: 'Open Sans', sans-serif !important; font-size: 13px !important; color: #64748B !important; margin: 0 !important; }\r\n\r\n        \/* Rakstu Re\u017e\u0123is *\/\r\n        .bk-articles-grid {\r\n            display: grid !important; grid-template-columns: 1fr !important; gap: 20px !important;\r\n            font-family: 'Open Sans', sans-serif !important; width: 100% !important; clear: both !important;\r\n            align-items: stretch !important;\r\n        }\r\n        @media (min-width: 640px) { .bk-articles-grid { grid-template-columns: repeat(2, 1fr) !important; gap: 24px !important; } }\r\n        @media (min-width: 1024px) { .bk-articles-grid { grid-template-columns: repeat(3, 1fr) !important; gap: 28px !important; } }\r\n        \r\n        \/* Raksta Kart\u012bte (Uzlabots dizains ar noapa\u013cotiem st\u016briem) *\/\r\n        .bk-article-card {\r\n            background: #ffffff !important; border-radius: 1.25rem !important; overflow: hidden !important;\r\n            border: 1px solid #e2e8f0 !important; box-shadow: 0 4px 10px rgba(0, 0, 0, 0.03) !important;\r\n            display: flex !important; flex-direction: column !important; justify-content: space-between !important;\r\n            transition: transform 0.3s ease, box-shadow 0.3s ease, border-color 0.3s ease !important; height: 100% !important;\r\n        }\r\n        .bk-article-card:hover { \r\n            transform: translateY(-6px) !important; \r\n            box-shadow: 0 15px 30px -10px rgba(0, 0, 0, 0.1) !important; \r\n            border-color: #cbd5e1 !important;\r\n        }\r\n        \r\n        .bk-card-img-wrap { position: relative !important; height: 200px !important; overflow: hidden !important; display: block !important; }\r\n        .bk-card-img { \r\n            position: absolute !important; top: 0 !important; left: 0 !important; right: 0 !important; bottom: 0 !important;\r\n            width: 100% !important; height: 100% !important; max-width: 100% !important; max-height: 100% !important;\r\n            object-fit: cover !important; \r\n            object-position: top !important; \/* Pievienots att\u0113lu izl\u012bdzin\u0101jums pret aug\u0161\u0113jo malu *\/\r\n            transition: transform 0.5s ease !important; border-radius: 0 !important; margin: 0 !important; padding: 0 !important; display: block !important;\r\n        }\r\n        .bk-article-card:hover .bk-card-img { transform: scale(1.05) !important; }\r\n        \r\n        .bk-card-badge {\r\n            position: absolute !important; top: 12px !important; left: 12px !important; background: rgba(255, 255, 255, 0.95) !important;\r\n            color: #003E51 !important; font-size: 10px !important; font-weight: 800 !important; padding: 6px 12px !important; \r\n            border-radius: 0.5rem !important; z-index: 2 !important; text-transform: uppercase !important;\r\n        }\r\n        \r\n        .bk-card-body { padding: 24px !important; flex-grow: 1 !important; display: flex !important; flex-direction: column !important; }\r\n        .bk-card-meta { display: flex !important; align-items: center !important; gap: 8px !important; font-size: 11px !important; color: #94A3B8 !important; margin-bottom: 8px !important; text-transform: uppercase !important; font-weight: 700 !important; }\r\n        .bk-card-title { font-family: 'Lato', sans-serif !important; font-size: 18px !important; font-weight: 800 !important; color: #003E51 !important; margin: 0 0 12px 0 !important; line-height: 1.35 !important; transition: color 0.2s !important;}\r\n        .bk-article-card:hover .bk-card-title { color: #F1B434 !important; }\r\n        \r\n        .bk-card-excerpt { font-size: 14px !important; color: #64748B !important; line-height: 1.5 !important; margin: 0 !important; display: -webkit-box !important; -webkit-line-clamp: 3 !important; -webkit-box-orient: vertical !important; overflow: hidden !important; }\r\n        \r\n        .bk-card-footer { padding: 16px 24px !important; border-top: 1px solid #F8FAFC !important; display: flex !important; align-items: center !important; justify-content: space-between !important; background: #ffffff !important; }\r\n        .bk-card-author { font-size: 11px !important; color: #64748B !important; font-weight: 500 !important; }\r\n        .bk-card-link { font-size: 12px !important; font-weight: 800 !important; color: #F1B434 !important; display: flex !important; align-items: center !important; gap: 4px !important; text-transform: uppercase !important; transition: transform 0.2s ease !important;}\r\n        .bk-article-card:hover .bk-card-link { transform: translateX(4px) !important; }\r\n    <\/style>\r\n    \r\n    <div class=\"bk-grid-wrapper\">\r\n        \r\n        <!-- Virsraksts un apraksts no WPBakery iestat\u012bjumiem -->\r\n                <div class=\"bk-section-header\">\r\n            <h2 class=\"bk-section-title\">\r\n                Popul\u0101r\u0101kie <span>raksti<\/span>\r\n            <\/h2>\r\n                            <p class=\"bk-section-desc\">Lasi to, ko citi uz\u0146\u0113m\u0113ji atz\u012bst par visnoder\u012bg\u0101ko<\/p>\r\n                    <\/div>\r\n        \r\n        <div class=\"bk-articles-grid\">\r\n                        <a href=\"https:\/\/new.biznesakods.lv\/en\/jaunumi\/kas-ir-naudas-plusma-un-kapec-ta-ir-svariga-uznemumam\/\" class=\"bk-article-card\">\r\n                <div>\r\n                    <div class=\"bk-card-img-wrap\">\r\n                        <img decoding=\"async\" src=\"https:\/\/new.biznesakods.lv\/wp-content\/uploads\/2026\/09\/5_biezakas_kludas_ko_pielauj_uznemeji_rakstot_projektus.jpg\" class=\"bk-card-img\" alt=\"Kas ir naudas pl\u016bsma un k\u0101p\u0113c t\u0101 ir svar\u012bga uz\u0146\u0113mumam?\">\r\n                        <span class=\"bk-card-badge\">Finan\u0161u vad\u012bba un strat\u0113\u0123ija<\/span>\r\n                    <\/div>\r\n                    <div class=\"bk-card-body\">\r\n                        <div class=\"bk-card-meta\"><span>16. September, 2026<\/span><\/div>\r\n                        <h3 class=\"bk-card-title\">Kas ir naudas pl\u016bsma un k\u0101p\u0113c t\u0101 ir svar\u012bga uz\u0146\u0113mumam?<\/h3>\r\n                        <p class=\"bk-card-excerpt\"><\/p>\r\n                    <\/div>\r\n                <\/div>\r\n                <div class=\"bk-card-footer\">\r\n                    <span class=\"bk-card-author\">Biznesa Kods<\/span>\r\n                    <span class=\"bk-card-link\">Las\u012bt vair\u0101k &rarr;<\/span>\r\n                <\/div>\r\n            <\/a>\r\n                        <a href=\"https:\/\/new.biznesakods.lv\/en\/jaunumi\/5-biezakas-kludas-kas-liek-es-fondu-projektu-pieteikumiem-tikt-noraiditiem\/\" class=\"bk-article-card\">\r\n                <div>\r\n                    <div class=\"bk-card-img-wrap\">\r\n                        <img decoding=\"async\" src=\"https:\/\/new.biznesakods.lv\/wp-content\/uploads\/2026\/09\/5_biezakas_kludas_ko_pielauj_uznemeji_rakstot_projektus.jpg\" class=\"bk-card-img\" alt=\"5 bie\u017e\u0101k\u0101s k\u013c\u016bdas, kas liek ES fondu projektu pieteikumiem tikt noraid\u012btiem\">\r\n                        <span class=\"bk-card-badge\">Valsts un ES fondi<\/span>\r\n                    <\/div>\r\n                    <div class=\"bk-card-body\">\r\n                        <div class=\"bk-card-meta\"><span>16. September, 2026<\/span><\/div>\r\n                        <h3 class=\"bk-card-title\">5 bie\u017e\u0101k\u0101s k\u013c\u016bdas, kas liek ES fondu projektu pieteikumiem tikt noraid\u012btiem<\/h3>\r\n                        <p class=\"bk-card-excerpt\"><\/p>\r\n                    <\/div>\r\n                <\/div>\r\n                <div class=\"bk-card-footer\">\r\n                    <span class=\"bk-card-author\">Biznesa Kods<\/span>\r\n                    <span class=\"bk-card-link\">Las\u012bt vair\u0101k &rarr;<\/span>\r\n                <\/div>\r\n            <\/a>\r\n                        <a href=\"https:\/\/new.biznesakods.lv\/en\/jaunumi\/ka-darbojas-es-strukturfondu-cikls-latvija-no-planosanas-perioda-lidz-konkretam-atbalsta-pasakumam\/\" class=\"bk-article-card\">\r\n                <div>\r\n                    <div class=\"bk-card-img-wrap\">\r\n                        <img decoding=\"async\" src=\"https:\/\/new.biznesakods.lv\/wp-content\/uploads\/2026\/09\/Biznesa-_kods_lielo_uznemumu_finansejuma_piesaiste.jpg\" class=\"bk-card-img\" alt=\"K\u0101 darbojas ES strukt\u016brfondu cikls Latvij\u0101: no pl\u0101no\u0161anas perioda l\u012bdz konkr\u0113tam atbalsta pas\u0101kumam\">\r\n                        <span class=\"bk-card-badge\">Valsts un ES fondi<\/span>\r\n                    <\/div>\r\n                    <div class=\"bk-card-body\">\r\n                        <div class=\"bk-card-meta\"><span>16. September, 2026<\/span><\/div>\r\n                        <h3 class=\"bk-card-title\">K\u0101 darbojas ES strukt\u016brfondu cikls Latvij\u0101: no pl\u0101no\u0161anas perioda l\u012bdz konkr\u0113tam atbalsta pas\u0101kumam<\/h3>\r\n                        <p class=\"bk-card-excerpt\"><\/p>\r\n                    <\/div>\r\n                <\/div>\r\n                <div class=\"bk-card-footer\">\r\n                    <span class=\"bk-card-author\">Biznesa Kods<\/span>\r\n                    <span class=\"bk-card-link\">Las\u012bt vair\u0101k &rarr;<\/span>\r\n                <\/div>\r\n            <\/a>\r\n                    <\/div>\r\n    <\/div>\r\n    <\/div><\/div><\/div><\/div><\/div><\/section><section class=\"vc_row liquid-row-shadowbox-6ac399bfbf0d2\"><div class=\"ld-container container\"><div class=\"row ld-row ld-row-outer\"><div class=\"wpb_column vc_column_container vc_col-sm-12 liquid-column-6ac399bfbf3a5\"><div class=\"vc_column-inner  \" ><div class=\"wpb_wrapper\"  >\r\n    <!-- SEO JSON-LD AI A\u0123entiem -->\r\n    <script type=\"application\/ld+json\">\r\n    {\"@context\":\"https:\/\/schema.org\",\"@type\":\"ItemList\",\"name\":\"M\u016bsu speci\u0101listi pal\u012bdz\u0113s Tava uz\u0146\u0113muma att\u012bst\u012bb\u0101!\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"item\":{\"@type\":\"Service\",\"name\":\"Gr\u0101matved\u012bbas pakalpojumi\",\"description\":\"Pilna cikla gr\u0101matved\u012bbas uztur\u0113\u0161ana, pirmdokumentu apstr\u0101de, algu apr\u0113\u0137ini un atskaites VID ar proakt\u012bvu nodok\u013cu pl\u0101no\u0161anu.\",\"url\":\"https:\/\/new.biznesakods.lv\/profesionalais-atbalsts\/#gramatvediba\"}},{\"@type\":\"ListItem\",\"position\":2,\"item\":{\"@type\":\"Service\",\"name\":\"Juridiskie pakalpojumi\",\"description\":\"Profesion\u0101ls juridiskais atbalsts komercties\u012bb\u0101s, dar\u012bjumu risku vad\u012bba, l\u012bgumu izstr\u0101de un M&A dar\u012bjumu nodro\u0161in\u0101\u0161ana.\",\"url\":\"https:\/\/new.biznesakods.lv\/profesionalais-atbalsts\/#juridiskie-pakalpojumi\"}},{\"@type\":\"ListItem\",\"position\":3,\"item\":{\"@type\":\"Service\",\"name\":\"Biznesa kou\u010dings\",\"description\":\"Strat\u0113\u0123iskais un psiholo\u0123iskais atbalsts vad\u012bt\u0101jiem m\u0113r\u0137u sasnieg\u0161anai, komandas p\u0101rmai\u0146u pretest\u012bbas p\u0101rvar\u0113\u0161anai un l\u012bder\u012bbai.\",\"url\":\"https:\/\/new.biznesakods.lv\/profesionalais-atbalsts\/#biznesa-koucings\"}},{\"@type\":\"ListItem\",\"position\":4,\"item\":{\"@type\":\"Service\",\"name\":\"ES fondi un programmas\",\"description\":\"Atbalsts ES fondu, valsts atbalsta programmu un starptautisko invest\u012bciju piesaistei uz\u0146\u0113m\u0113jdarb\u012bbas att\u012bst\u012bbas projektiem.\",\"url\":\"https:\/\/new.biznesakods.lv\/latvijas-valsts-atbalsts\/\"}},{\"@type\":\"ListItem\",\"position\":5,\"item\":{\"@type\":\"Service\",\"name\":\"Banku finans\u0113jums un M&A\",\"description\":\"Individu\u0101lu risin\u0101jumu izstr\u0101de banku finans\u0113juma piesaistei, investoru uzrun\u0101\u0161anai un uz\u0146\u0113mumu pirk\u0161anas vai p\u0101rdo\u0161anas dar\u012bjumiem.\",\"url\":\"https:\/\/new.biznesakods.lv\/banku-un-nebanku-finansejums\/\"}},{\"@type\":\"ListItem\",\"position\":6,\"item\":{\"@type\":\"Service\",\"name\":\"Priv\u0101tais kapit\u0101ls un Mezzanine\",\"description\":\"Finans\u0113juma piesaiste no priv\u0101tajiem investoriem un mezan\u012bna fondiem straujai biznesa papla\u0161in\u0101\u0161anai.\",\"url\":\"https:\/\/new.biznesakods.lv\/privatais-kapitals-un-mezzanine-finansejums\/\"}}]}\r\n    <\/script>\r\n    \r\n    <style scoped>\r\n        @import url(\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600;700;800&display=swap\");\r\n        \r\n        \/* Full-width sekcijas triks (100vw) *\/\r\n        .bk-v5-sec { \r\n            padding: 5rem 0; 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display: block; }\r\n        .bk-v5-card-title { font-size: 1.15rem; font-weight: 800; color: #0d222e; margin: 0 0 0.75rem 0; line-height: 1.3; }\r\n        .bk-v5-card-desc { font-size: 0.875rem; color: #475569; line-height: 1.5; margin: 0 0 1.25rem 0; font-weight: 400; }\r\n        \r\n        \/* Bullets *\/\r\n        .bk-v5-bullets { list-style: none; padding: 0; margin: 0 0 1.25rem 0; display: flex; flex-direction: column; gap: 0.5rem; }\r\n        .bk-v5-bullet-item { display: flex; align-items: center; gap: 0.5rem; font-size: 0.8rem; font-weight: 700; color: #334155; text-transform: uppercase; letter-spacing: 0.03em; }\r\n        .bk-v5-bullet-dot { width: 5px; height: 5px; border-radius: 50%; background-color: #cbd5e1; flex-shrink: 0; transition: background-color 0.35s ease; }\r\n        .bk-v5-card:hover .bk-v5-bullet-dot { background-color: #eaa32b; }\r\n\r\n        \/* Saite apak\u0161\u0101 *\/\r\n        .bk-v5-link {\r\n            margin-top: auto; display: inline-flex; 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font-weight: 800; color: #0d222e; background-color: #f1f5f9;\r\n                border: 1px solid #e2e8f0; padding: 0.6rem 1.2rem; border-radius: 0.75rem;\r\n                cursor: pointer; margin-bottom: 1rem; text-transform: uppercase; letter-spacing: 0.04em;\r\n            }\r\n        }\r\n        @media (min-width: 768px) {\r\n            .bk-v5-details { display: block !important; }\r\n        }\r\n    <\/style>\r\n    <section class=\"bk-v5-sec\"><div class=\"bk-v5-wrap\"><header class=\"bk-v5-header\"><span class=\"bk-v5-kicker\">Tev ir radu\u0161ies jaut\u0101jumi?<\/span><h2 class=\"bk-v5-title\">M\u016bsu speci\u0101listi pal\u012bdz\u0113s Tava uz\u0146\u0113muma att\u012bst\u012bb\u0101!<\/h2><\/header><div class=\"bk-v5-track\" aria-label=\"Pakalpojumu saraksts\"><article class=\"bk-v5-card\"><div class=\"bk-v5-top\"><div class=\"bk-v5-icon\"><i data-lucide=\"calculator\" style=\"width:20px; height:20px;\"><\/i><\/div><span class=\"bk-v5-num\" aria-hidden=\"true\">01<\/span><\/div><div><span class=\"bk-v5-card-kicker\">Finanses un uzskaite<\/span><h3 class=\"bk-v5-card-title\">Gr\u0101matved\u012bbas pakalpojumi<\/h3><button type=\"button\" class=\"bk-v5-mobile-btn\" aria-expanded=\"false\" onclick=\"bkToggleV5Details(this)\"><span class=\"bk-toggle-text\">R\u0101d\u012bt vair\u0101k<\/span><i data-lucide=\"chevron-down\" style=\"width:16px; height:16px;\"><\/i><\/button><div class=\"bk-v5-details\"><p class=\"bk-v5-card-desc\">Pilna cikla gr\u0101matved\u012bbas uztur\u0113\u0161ana, pirmdokumentu apstr\u0101de, algu apr\u0113\u0137ini un atskaites VID ar proakt\u012bvu nodok\u013cu pl\u0101no\u0161anu.<\/p><ul class=\"bk-v5-bullets\"><li class=\"bk-v5-bullet-item\"><span class=\"bk-v5-bullet-dot\"><\/span>Ikdienas gr\u0101matved\u012bba<\/li><li class=\"bk-v5-bullet-item\"><span class=\"bk-v5-bullet-dot\"><\/span>Nodok\u013cu optimiz\u0101cija<\/li><li class=\"bk-v5-bullet-item\"><span class=\"bk-v5-bullet-dot\"><\/span>Finan\u0161u audits<\/li><\/ul><\/div><\/div><a href=\"https:\/\/new.biznesakods.lv\/profesionalais-atbalsts\/#gramatvediba\" class=\"bk-v5-link\" aria-label=\"Apskat\u012bt vair\u0101k par Gr\u0101matved\u012bbas pakalpojumi\"><span>Apskat\u012bt vair\u0101k<\/span><i data-lucide=\"arrow-right\" style=\"width:16px; height:16px;\"><\/i><\/a><\/article><article class=\"bk-v5-card\"><div class=\"bk-v5-top\"><div class=\"bk-v5-icon\"><i data-lucide=\"scale\" style=\"width:20px; height:20px;\"><\/i><\/div><span class=\"bk-v5-num\" aria-hidden=\"true\">02<\/span><\/div><div><span class=\"bk-v5-card-kicker\">Ties\u012bbas un dro\u0161\u012bba<\/span><h3 class=\"bk-v5-card-title\">Juridiskie pakalpojumi<\/h3><button type=\"button\" class=\"bk-v5-mobile-btn\" aria-expanded=\"false\" onclick=\"bkToggleV5Details(this)\"><span class=\"bk-toggle-text\">R\u0101d\u012bt vair\u0101k<\/span><i data-lucide=\"chevron-down\" style=\"width:16px; height:16px;\"><\/i><\/button><div class=\"bk-v5-details\"><p class=\"bk-v5-card-desc\">Profesion\u0101ls juridiskais atbalsts komercties\u012bb\u0101s, dar\u012bjumu risku vad\u012bba, l\u012bgumu izstr\u0101de un M&amp;A dar\u012bjumu nodro\u0161in\u0101\u0161ana.<\/p><ul class=\"bk-v5-bullets\"><li class=\"bk-v5-bullet-item\"><span class=\"bk-v5-bullet-dot\"><\/span>Komercties\u012bbas<\/li><li class=\"bk-v5-bullet-item\"><span class=\"bk-v5-bullet-dot\"><\/span>L\u012bgumu izstr\u0101de<\/li><li class=\"bk-v5-bullet-item\"><span class=\"bk-v5-bullet-dot\"><\/span>M&amp;A dar\u012bjumi<\/li><\/ul><\/div><\/div><a href=\"https:\/\/new.biznesakods.lv\/profesionalais-atbalsts\/#juridiskie-pakalpojumi\" class=\"bk-v5-link\" aria-label=\"Apskat\u012bt vair\u0101k par Juridiskie pakalpojumi\"><span>Apskat\u012bt vair\u0101k<\/span><i data-lucide=\"arrow-right\" style=\"width:16px; height:16px;\"><\/i><\/a><\/article><article class=\"bk-v5-card\"><div class=\"bk-v5-top\"><div class=\"bk-v5-icon\"><i data-lucide=\"users\" style=\"width:20px; height:20px;\"><\/i><\/div><span class=\"bk-v5-num\" aria-hidden=\"true\">03<\/span><\/div><div><span class=\"bk-v5-card-kicker\">L\u012bder\u012bbas att\u012bst\u012bba<\/span><h3 class=\"bk-v5-card-title\">Biznesa kou\u010dings<\/h3><button type=\"button\" class=\"bk-v5-mobile-btn\" aria-expanded=\"false\" onclick=\"bkToggleV5Details(this)\"><span class=\"bk-toggle-text\">R\u0101d\u012bt vair\u0101k<\/span><i data-lucide=\"chevron-down\" style=\"width:16px; height:16px;\"><\/i><\/button><div class=\"bk-v5-details\"><p class=\"bk-v5-card-desc\">Strat\u0113\u0123iskais un psiholo\u0123iskais atbalsts vad\u012bt\u0101jiem m\u0113r\u0137u sasnieg\u0161anai, komandas p\u0101rmai\u0146u pretest\u012bbas p\u0101rvar\u0113\u0161anai un l\u012bder\u012bbai.<\/p><ul class=\"bk-v5-bullets\"><li class=\"bk-v5-bullet-item\"><span class=\"bk-v5-bullet-dot\"><\/span>Strat\u0113\u0123isk\u0101 skaidr\u012bba<\/li><li class=\"bk-v5-bullet-item\"><span class=\"bk-v5-bullet-dot\"><\/span>P\u0101rmai\u0146u vad\u012bba<\/li><li class=\"bk-v5-bullet-item\"><span class=\"bk-v5-bullet-dot\"><\/span>L\u012bderu att\u012bst\u012bba<\/li><\/ul><\/div><\/div><a href=\"https:\/\/new.biznesakods.lv\/profesionalais-atbalsts\/#biznesa-koucings\" class=\"bk-v5-link\" aria-label=\"Apskat\u012bt vair\u0101k par Biznesa kou\u010dings\"><span>Apskat\u012bt vair\u0101k<\/span><i data-lucide=\"arrow-right\" style=\"width:16px; height:16px;\"><\/i><\/a><\/article><article class=\"bk-v5-card\"><div class=\"bk-v5-top\"><div class=\"bk-v5-icon\"><i data-lucide=\"globe\" style=\"width:20px; height:20px;\"><\/i><\/div><span class=\"bk-v5-num\" aria-hidden=\"true\">04<\/span><\/div><div><span class=\"bk-v5-card-kicker\">L\u012bdzfinans\u0113jums<\/span><h3 class=\"bk-v5-card-title\">ES fondi un programmas<\/h3><button type=\"button\" class=\"bk-v5-mobile-btn\" aria-expanded=\"false\" onclick=\"bkToggleV5Details(this)\"><span class=\"bk-toggle-text\">R\u0101d\u012bt vair\u0101k<\/span><i data-lucide=\"chevron-down\" style=\"width:16px; height:16px;\"><\/i><\/button><div class=\"bk-v5-details\"><p class=\"bk-v5-card-desc\">Atbalsts ES fondu, valsts atbalsta programmu un starptautisko invest\u012bciju piesaistei uz\u0146\u0113m\u0113jdarb\u012bbas att\u012bst\u012bbas projektiem.<\/p><ul class=\"bk-v5-bullets\"><li class=\"bk-v5-bullet-item\"><span class=\"bk-v5-bullet-dot\"><\/span>ES tie\u0161\u0101s programmas<\/li><li class=\"bk-v5-bullet-item\"><span class=\"bk-v5-bullet-dot\"><\/span>Valsts atbalsts<\/li><li class=\"bk-v5-bullet-item\"><span class=\"bk-v5-bullet-dot\"><\/span>Projektu sagatavo\u0161ana<\/li><\/ul><\/div><\/div><a href=\"https:\/\/new.biznesakods.lv\/latvijas-valsts-atbalsts\/\" class=\"bk-v5-link\" aria-label=\"Apskat\u012bt vair\u0101k par ES fondi un programmas\"><span>Apskat\u012bt vair\u0101k<\/span><i data-lucide=\"arrow-right\" style=\"width:16px; height:16px;\"><\/i><\/a><\/article><article class=\"bk-v5-card\"><div class=\"bk-v5-top\"><div class=\"bk-v5-icon\"><i data-lucide=\"briefcase\" style=\"width:20px; height:20px;\"><\/i><\/div><span class=\"bk-v5-num\" aria-hidden=\"true\">05<\/span><\/div><div><span class=\"bk-v5-card-kicker\">Kapit\u0101la piesaiste<\/span><h3 class=\"bk-v5-card-title\">Banku finans\u0113jums un M&amp;A<\/h3><button type=\"button\" class=\"bk-v5-mobile-btn\" aria-expanded=\"false\" onclick=\"bkToggleV5Details(this)\"><span class=\"bk-toggle-text\">R\u0101d\u012bt vair\u0101k<\/span><i data-lucide=\"chevron-down\" style=\"width:16px; height:16px;\"><\/i><\/button><div class=\"bk-v5-details\"><p class=\"bk-v5-card-desc\">Individu\u0101lu risin\u0101jumu izstr\u0101de banku finans\u0113juma piesaistei, investoru uzrun\u0101\u0161anai un uz\u0146\u0113mumu pirk\u0161anas vai p\u0101rdo\u0161anas dar\u012bjumiem.<\/p><ul class=\"bk-v5-bullets\"><li class=\"bk-v5-bullet-item\"><span class=\"bk-v5-bullet-dot\"><\/span>Aizdevumu piesaiste<\/li><li class=\"bk-v5-bullet-item\"><span class=\"bk-v5-bullet-dot\"><\/span>M&amp;A strat\u0113\u0123ija<\/li><li class=\"bk-v5-bullet-item\"><span class=\"bk-v5-bullet-dot\"><\/span>Investoru uzrun\u0101\u0161ana<\/li><\/ul><\/div><\/div><a href=\"https:\/\/new.biznesakods.lv\/banku-un-nebanku-finansejums\/\" class=\"bk-v5-link\" aria-label=\"Apskat\u012bt vair\u0101k par Banku finans\u0113jums un M&amp;A\"><span>Apskat\u012bt vair\u0101k<\/span><i data-lucide=\"arrow-right\" style=\"width:16px; height:16px;\"><\/i><\/a><\/article><article class=\"bk-v5-card\"><div class=\"bk-v5-top\"><div class=\"bk-v5-icon\"><i data-lucide=\"coins\" style=\"width:20px; height:20px;\"><\/i><\/div><span class=\"bk-v5-num\" aria-hidden=\"true\">06<\/span><\/div><div><span class=\"bk-v5-card-kicker\">Izaugsmes kapit\u0101ls<\/span><h3 class=\"bk-v5-card-title\">Priv\u0101tais kapit\u0101ls un Mezzanine<\/h3><button type=\"button\" class=\"bk-v5-mobile-btn\" aria-expanded=\"false\" onclick=\"bkToggleV5Details(this)\"><span class=\"bk-toggle-text\">R\u0101d\u012bt vair\u0101k<\/span><i data-lucide=\"chevron-down\" style=\"width:16px; height:16px;\"><\/i><\/button><div class=\"bk-v5-details\"><p class=\"bk-v5-card-desc\">Finans\u0113juma piesaiste no priv\u0101tajiem investoriem un mezan\u012bna fondiem straujai biznesa papla\u0161in\u0101\u0161anai.<\/p><ul class=\"bk-v5-bullets\"><li class=\"bk-v5-bullet-item\"><span class=\"bk-v5-bullet-dot\"><\/span>Priv\u0101tais kapit\u0101ls<\/li><li class=\"bk-v5-bullet-item\"><span class=\"bk-v5-bullet-dot\"><\/span>Mezan\u012bna finans\u0113jums<\/li><li class=\"bk-v5-bullet-item\"><span class=\"bk-v5-bullet-dot\"><\/span>Invest\u012bciju struktur\u0113\u0161ana<\/li><\/ul><\/div><\/div><a href=\"https:\/\/new.biznesakods.lv\/privatais-kapitals-un-mezzanine-finansejums\/\" class=\"bk-v5-link\" aria-label=\"Apskat\u012bt vair\u0101k par Priv\u0101tais kapit\u0101ls un Mezzanine\"><span>Apskat\u012bt vair\u0101k<\/span><i data-lucide=\"arrow-right\" style=\"width:16px; height:16px;\"><\/i><\/a><\/article><\/div><\/div><\/section>\r\n    <script>\r\n    if(typeof lucide !== \"undefined\") lucide.createIcons();\r\n    function bkToggleV5Details(btn) {\r\n        var card = btn.closest(\".bk-v5-card\");\r\n        if(card) {\r\n            var isExpanded = card.classList.toggle(\"is-expanded\");\r\n            btn.setAttribute(\"aria-expanded\", isExpanded);\r\n            var textSpan = btn.querySelector(\".bk-toggle-text\");\r\n            if(isExpanded) {\r\n                if(textSpan) textSpan.textContent = \"R\u0101d\u012bt maz\u0101k\";\r\n            } else {\r\n                if(textSpan) textSpan.textContent = \"R\u0101d\u012bt vair\u0101k\";\r\n            }\r\n        }\r\n    }\r\n    <\/script><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Valsts un ES fondi K\u0101 darbojas ES strukt\u016brfondu cikls Latvij\u0101: no pl\u0101no\u0161anas perioda l\u012bdz konkr\u0113tam atbalsta pas\u0101kumam BK Biznesa Kods 16. September, 2026 10 min las\u012bjums S\u0101kums Jaunumi Valsts un ES fondi K\u0101 darbojas ES strukt\u016brfondu cikls Latvij\u0101: no pl\u0101no\u0161anas perioda l\u012bdz konkr\u0113tam atbalsta pas\u0101kumam K\u0101 darbojas ES strukt\u016brfondu cikls Latvij\u0101: no pl\u0101no\u0161anas perioda l\u012bdz [...]","protected":false},"author":3,"featured_media":2412,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[],"class_list":["post-2411","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gramatvediba-un-nodokli"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2026. gada nodok\u013cu izmai\u0146as: pilns p\u0101rskats Latvijas uz\u0146\u0113mumiem - Biznesa Kods<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2026. gada nodok\u013cu izmai\u0146as: pilns p\u0101rskats Latvijas uz\u0146\u0113mumiem - 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