Top 5 Must-Knows About The Investment Account

From January 1, 2025, a new investment account scheme has been launched, aiming to create more favorable conditions for individual investors. Under this scheme, income received through such accounts will fall under a special tax regime, allowing deferral of personal income tax payments on investment income—as long as those earnings are reinvested.

Here are theTop 5 key things you need to knowabout the investment account:

1. Who can use it?
   The investment account scheme applies only to accounts opened in the name of a Lithuanian tax resident and used for their own investments. Joint accounts—such as those shared between spouses—cannot be declared as investment accounts. An existing or newly opened account may be declared as an investment account, whether it is held with a financial institution or a payment service provider in Lithuania or abroad.