Lithuania has published Law XIV-1680 in the Official Gazette, which entered into force on 1 January 2023 and provides for the implementation of Regulation (EU) 2022/1854. This includes a solidarity contribution on surplus profits in the crude oil, natural gas, coal, and oil refining sectors that is equal to a rate of 33% on taxable profits in the tax year starting in 2023 to the extent exceeding 120% of the average taxable profits in the preceding four years, 2018 to 2021. The solidarity co…