Cobalt‘s strengths lie in tax litigation, owing to its track record of representing clients before tax authorities and in court. The group is adept in the retail and real estate sectors, and this sector-specific knowledge is supplemented by its tax law expertise in areas such as VAT matters, customs duties, corporate income tax and payroll taxes. The group ‘demonstrates an exceptional command of national tax legislation and a precise understanding of its interaction with accounting standards and financial statements.’ Sandija Novicka heads up the team, bringing expertise in tax disputes and tax structuring, the latter of which is an area in which the group is well versed, specifically corporate restructuring advice, a strength of Elīna Ločmele. Novicka is well supported by Sabīne Vuškāne, who adds a experience in compliance matters and VAT law.

Sorainen fields a sizeable team of lawyers who specialise in direct and international tax law and the tax structuring of cross-border M&A transactions, on top of assistance with areas such as business transfers, corporate structuring, and service agreements. Jānis Taukačs, who is experienced in a plethora of large-scale projects running the gamut of industries operating in Latvia, and Aija Lasmane head up the team. The pair is engaged in new corporate tax regulatory matters and transfer pricing matters. On the disputes side, the group regularly appears before the Latvian Constitutional Court, often regarding corporate income tax surcharge. Kristīne Erele is a significant name to note in this context.

WALLESS hosts seasoned litigators who are able to advise on tax matters and cross-border taxation challenges due to a larger team across the Baltics. The group has a history of success in VAT dispute resolution in matters which involve the Latvian tax authorities, while demonstrating an ability to act in a range of restructurings and acquisitions related to both direct and indirect tax matters. Practice head Inguna Abele is a tax expert instructed by clients ranging from family-owned businesses to large conglomerates, providing advice on areas such as tax structuring, optimisation, and transfer pricing, which are strengths of the wider group. Kristers Zālītis is another significant team member. Tatjana Sinkeviča, a sworn advocate, is key for tax disputes.

Ellex Klavins whose ‘clients benefit from big-firm quality with boutique-level attention’ counts household names as clients, offering experience advising on tax elements of cross-border transactions, foreign investments, and financing transactions. This is a strength of Eduards Dzintars‘, the lawyer at the helm who is adept in advising on tax structuring related to M&A transactions such as stock option taxation, and of the group’s in general. Tax disputes feature prominently among the team’s workload, particularly customs disputes, indicative of a knowledge of customs procedures. Ivars Pommers and Madlena Drozdova are also standout practitioners, the former of whose familiarity with the real estate industry means that he is well placed to advise on the tax structuring of real estate transactions.

Adept in corporate and personal income tax as well as indirect taxation matters, Eversheds Sutherland Bitans is a strong port of call for clients requiring employment taxation assistance. The group is also heavily engaged in contentious matters involving the Latvian tax authorities generally. Anete Marhele leads the team, and has a notable strength in tax elements of capital assets and real estate transactions. The latter is a sector strength of the group as a whole, in addition to the renewable energy sector. Such transaction structuring expertise is supplemented by members of the wider group such as Edijs Bierands, who recently acted on the analysis of varying VAT application issues.

Offering a full practice capable of handling all types of taxation matters, TEGOS (Formerly TGS Baltic) hosts a dedicated tax practice which spans core regulatory areas of taxation such as transfer pricing requirements as well as assisting with tax efficiency of restructuring and customs procedures. The breadth of the practice’s capabilities is further evidenced by its personal tax expertise, with specific experience in areas such as wealth management and tax advice related to personal income. Tax structuring expert Andra Rubene heads the team alongside Rūdolfs Vilsons, described as providing ‘practical advice covering all tax areas, including disputes’, among which are disputes with the State Revenue Service (SRS).

BDO Law assists clients with a myriad of tax matters, including transfer pricing, tax structuring advice, and compliance advice. Vita Liberte, managing partner Jānis Zelmenis and Arturs Radzivilcuks are the trio leading the practice. Zelmenis acts for clients ranging from multinational corporations to high-net-worth individuals, while experienced tax law practitioner Liberte, also a managing partner, operates in tax matters spanning the financial services, manufacturing, technology and consumer goods sectors. As a collective, practitioners keep up to date with changes to tax laws and regulatory updates, lending itself to tax due diligence advice.

Spearheaded by Vineta Čukste–Jurjeva, Kronbergs Cukste Levin distinguishes itself through a standalone tax practice offering strategic advice and knowledge of income tax law and tax structuring. This is reflected in the core strengths of the group which includes tax advice on M&A transactions. Disputes stemming from liquidation are other key areas of work within constitutional court proceedings, requiring a thorough knowledge of bank liquidation processes.

Magnusson is regularly instructed on risk assessment or compliance advice, and advice on direct and indirect taxes, corporate taxes, transfer pricing, and tax dispute resolution. Matīss Rostoks, who has a strong track record in high-value litigation, and Daniella Klapare are the duo leading the team. Elsewhere, team members possess knowledge of specific taxes like the application of natural resources tax and core areas of tax law such as transfer pricing.

RockBridge Legal ZAB SIA is well equipped to handle complex tax transactions connected to restructuring and M&A, and is well versed in amendments to tax legislation. Alisa Leškoviča is at the helm, with longstanding experience in representing clients before tax authorities. Indeed, the group as a whole regularly represents clients before the State Revenue Service (SRS) in disputes regarding unpaid tax debts and VAT, for example.