Latvia Tax OptimizationSource-cited draft Use this skill whenever asked about reducing tax in Latvia, tax planning, or legal strategies to minimise tax for a self-employed person or small company in Latvia. Trigger on phrases like "reduce tax Latvia", "Latvia 0% retained profit", "distributed profits tax", "reinvested profit Latvia", "micro-enterprise tax", "mikrouzņēmuma nodoklis", "FIK vs SIA", "Latvia dividends", "save tax Latvia", "tax planning Latvia". This skill covers the distributed-profits CIT (0% on reinvested profit, 20% only on distribution), the micro-enterprise tax regime, the self-employed vs company choice, the 2026 alternative dividend regime, and the substance/anti-avoidance red lines. ALWAYS read this skill before advising on any Latvian tax optimisation.