Documentation to support annual income tax return and eliminate double taxation of income in Lithuania

To eliminate double taxation of income in Lithuania, the following documents certifying that the income was subject to income tax in the respective foreign country must be enclosed with the tax return:

• If income was received in a foreign country where a treaty for the avoidance of double taxation applies, then documents certified by the person who paid the income (e.g. the employer, the foreign company that paid dividends), or by the tax authorities of the respective country, stating that the income was received in that country and the income tax was withheld and paid on it, must be enclosed with the tax return.

• If income was received in a foreign country where a treaty for the avoidance of double taxation does not apply, then documents certified by the tax authorities of the respective country, stating that the income was received and the income tax was withheld and paid on it, must be enclosed with the tax return.