Over de DAS formulieren
Question: It needs to be clearer how the DAS2, DAS3 and other taxes work.
All forms you can find in our page https://www.paskoluklubas.lt/en/page/13/taxation-of-the-interest
Since July 2017, "NEO Finance" automatically deducts residents income tax (RIT) equal to 15% from the
interest paid out to the non-residents of Lithuania. When a foreign country resident whose country of
residence has a double taxation avoidance agreement (hereinafter - DTAA) with Lithuania presents a
DAS-1 form to reduce the tax deducted, "NEO Finance" will apply the reduced RIT rate to the investor
and they will be deducted 10% or, in the case of Latvia, UAE and Cyprus – 0%.
The investor should fill in sections I through IV in the aforementioned application by themselves, section
V should be filled by the representative of tax administrator of the respective foreign country, and section
VI should be left blank. Section V of the DAS-1 form can be left blank if the foreign country resident
provides a certificate of the foreign tax administrator that they are a resident of that country.
The DAS-1 form is valid only in the calendar year indicated by the foreign tax authority, by confirming
the information provided in Part V of this form.
Non-residents of Lithuania will be able to submit the aforementioned documents by signing in to their
"NEO Finance" investor account.
DAS – 2 form is used when a resident of a foreign country wishes to reclaim the amount of tax, or a
portion of it, withheld at the source in Lithuania. This applies in cases where a Lithuanian entity making
payments, and not having received a DAS-1 form request from the foreign resident to reduce the
withholdin tax, has withheld tax according to the procedures set out in the domestic tax laws of the
Republic of Lithuania. I,II, III,V section fills a foreign resident, IV section should be filled by Neo
Finance. Also VI should be filled by foreign country TAX administrator or it can be added a TAX
certificate for that year, when an interest was earned. So at first foreign residence should fill a form, then
sent to Neo Finance to fill it and after that is should be sent to Lithuanian TAX administrator as a register
letter. Lithuanian TAX administrator contacts you can find here
Form DAS-3 is used when a resident of foreign country wishes to obtain confirmation from the
Lithuanian tax administrator regarding the income received and the taxes withhed or paid at the source in
Lithuania. A resident of a foreign country, or their authorized representative, who wishes to obtain a
certified DAS-3 form, should contact the territorial branch of the STATE Tax inspectorate (VMI) in the
Lithuania county where the Lithuania entity that made the payments is locoted. Form should be sented as
a register letter. First sentence and I,II,III section should be filled by foreing resident. IV section should
be filled by Neo Finance. V, VI section should be filled by Lithuanian TAX administrator.