Leading Associates

Tax in Lithuania

Sorainen

Sorainen is home to a robust tax team, with a diverse caseload including disputes, due diligence and wide-ranging advisory services. The team is recognised for its ability to secure favourable outcomes for clients at the highest level. Thus, it has recently defended a client before the Court of Justice of the European Union regarding the application of dividend tax exemption rules, successfully challenging the decision of the Lithuanian State Tax Inspectorate. The practice receives mandates from clients in various sectors, including energy, IT, charity, and insurance, among others. It is co-led by Saulė Dagilytė and Indrė Ščeponienė, with Ščeponienė focusing on tax disputes and consulting. Other key names in the tax team include Gerda Skirbutienė, an experienced practitioner whose labour law expertise gives her an edge in full-scope tax consulting.

Responsables de la pratique:

Saulė Dagilytė; Indrė Ščeponienė


Autres avocats clés:

Gerda Skirbutienė


Les références

‘This firm stands out for being quick to respond, easy to talk to, and focused on practical solutions. Clients appreciate the personal approach, and the team isn’t afraid to embrace new ideas – whether in tech, collaboration, or how they work.’

‘Team’s strengths and key capabilities: all-round tax advice, with leading lawyers in all fields, no other team like this in the country (with leading experts in all main taxation fields). The above results in a one-stop shop for all taxation-related matters. To add a cherry, the culture within this practice is outstanding, client oriented and very much trust and loyalty based.’

‘Saulė Dagilytė – by far the best in her field in the region. An outstanding manager lawyer with deep knowledge across all tax areas. The highest level of legal professionalism, combined with business acumen, makes her advice always count at board and UBO meetings.’

Principaux clients

Nordcurrent Group


Energix Group


President Valdas Adamkus fund


UAB CGTrader


ERGO Insurance SE and ERGO Life SE


Wargaming Vilnius


Ekonovus


GetJet Airlines


PV Case


Bolt Operations OÜ


Principaux dossiers


  • Successfully represented Nordcurrent Group in a case in which the Court of Justice of the European Union (CJEU) clarified the application of dividend tax exemption rules.
  • Advised Energix Group on the acquisition of 100% of the shares in Taupi energija from European Energy. The acquired company is developing a 144 MW wind park and an up to 330 MW solar park in Jonava, Lithuania.
  • Advised President Valdas Adamkus and his team on legal and tax matters related to the formation and launch of the fund’s operations.

WALLESS

WALLESS has developed a prominent tax practice, covering disputes, due diligence, tax structuring, and broad tax advisory services. The firm places a strong focus on sophisticated litigation that involves cross-border work, having recently represented clients in a series of administrative tax law disputes. Another focal point of the practice is corporate transactions and restructurings. The team has recently been involved in several major deals, predominantly in the financial sector. The department is led by Aiste Medeliene, a prominent tax lawyer specialising in tax and customs. She is closely assisted by Mindaugas Lukas, an expert in corporate tax matters, whose experience covers international operations. Another notable practitioner is Ignas Urbonas.

Responsables de la pratique:

Aistė Medelienė


Autres avocats clés:

Mindaugas Lukas; Ignas Urbonas


Principaux clients

NEO Group


Revolut Bank


Uphold Europe Ltd


Yukon Advanced Optics Worldwide


Thermo Fisher Scientific Baltics


Lords LB Asset Management


Willgrow Group companies


Eglės Sanatorija


Modus Group companies


Orivas


UAB ALSO Lietuva


Veolia Group companies


Brockwell Capital Ltd


Ignitis Renewables


RETAL Lithuania


Biomapas


Triumph Financial Inc.


Vilniaus Degtinė


Aros Marine


Principaux dossiers


  • Representing UAB NEO Group in ongoing tax disputes with the Lithuanian Tax Authorities regarding the application of the Double Tax Treaty.
  • Advised the shareholders of the client, Biomapas, on the tax structuring and implementation of a multi-step investment transaction with German private equity fund Carbyne, ensuring tax efficiency for both exiting and remaining shareholders while navigating cross-border tax regulations.
  • Advised the client in the sale of the Baltic IKEA franchise business to Inter IKEA Group, supporting buyer-side tax due diligence and the transaction process in one of the largest cross-border deals in the Baltics, which concluded more than a decade of Icelandic ownership.

Cobalt

Cobalt has a broad tax practice, covering compliance, transactions, and broader tax advisory services. The team is particularly active in the manufacturing and media sectors, having recently helped several media companies secure a favourable ruling regarding tax deductibility. Rokas Daugėla, an expert in international tax and structuring, leads the team. Another notable practitioner is Rasa Mikutienė, who is well-regarded for her strong consulting record in direct and indirect tax matters.

Responsables de la pratique:

Rokas Daugėla


Autres avocats clés:

Rasa Mikutienė


Principaux clients

4Bees UAB


Demus (former Victory Funds)


Contrarian Ventures


Mehiläinen


UAB Narbutas Group


UAB Freda


ERA Family Finance


IPXO UAB


Heavy Finance


Orbio World


15min Group


Ovoko


Civinity


Gilesta


SCT Lubricants


PVcase


AB Akola Group


Principaux dossiers


  • Advised 4Bees UAB on the tax treatment of interest expenses related to bridge financing used for acquiring shares in a target company, as well as the depreciation of goodwill recognized following the merger of the target with the acquiring entity.
  • Consulted Mehilainen, Finland’s largest provider of social and healthcare services, on all tax matters related to the acquisition of Lithuanian private medical services network InMedica Group.
  • Assisted UAB Narbutas Group, a leading Lithuanian producer of office furniture, on the design and implementation of a new group holding structure.

Ellex Valiunas

The tax practice at Ellex Valiunas offers a comprehensive range of services and is best known for its expertise in compliance and tax structuring. The firm is well-regarded for its sophisticated advisory work and expertise in complex areas, including transfer pricing and capital gains issues. Recently, the firm acted as the lead tax counsel in a secondary share sale, a case that involved cross-border coordination and working within complex governance and shareholder arrangements. The team is co-led by Gintaras Balcius, a prominent tax adviser who is praised by clients for his VAT and transfer pricing acumen, and Ronaldas Kubilius, an expert in Lithuanian and international tax who joined the team in January 2026. Another noteworthy practitioner is Ruta Svedarauskiene, recognised for her compliance expertise.

Responsables de la pratique:

Gintaras Balčius


Autres avocats clés:

Ronaldas Kubilius; Ruta Svedarauskiene; Antanas Butrimas; Robertas Čiočys


Les références

‘Ellex’s tax team has advised us on a wide range of VAT matters. This included questions about the construction of a museum building, VAT deduction, how to deal with both taxable and non-taxable activities. They also helped us understand how to apply the proportion for mixed activities, etc. I believe this team had great knowledge of VAT rules in Lithuania.’

‘In our work with the tax team, we mainly dealt with Gintaras, Antanas and Rūta. Gintaras was the partner who stayed closely involved and always gave us clear direction on more difficult VAT issues. Antanas and Rūta supported the work with strong technical knowledge, good communication, quick responses. Together they worked as a real team – approachable, professional and focused on finding solutions. What stood out most was that they not only knew the law very well but also made sure their advice was practical and easy to apply in our daily work.’

‘They always managed to answer the questions and assist us. It is good that they work as one-stop shop where we can get different tax advice in one place.’

Principaux clients

Smurfit Westrock Baltic


Baltic Sea Properties Group


Vinted


ERGO International AG


Taiwania Capital


Seduva Jewish Memorial Fund


EB-Sustainable Investment Management


Husqvarna


Wizzpay


Abbott


Principaux dossiers


  • Advised Smurfit Westrock Baltic on complex transfer pricing compliance matters, delivering Pan-Baltic compliance strategies and supporting a complicated tax investigation.
  • Acted as lead tax counsel for Vinted in a EUR 340 million secondary share sale to major international investors that involved cross-border capital gains issues as well as complex alignment of cross-border regulatory issues and needs.
  • Advised ERGO International AG on the tax structuring of high-value transactions.

Motieka & Audzevicius

Motieka & Audzevicius has a broad tax offering, covering compliance, transactions, restructuring, disputes and broader tax advisory services. The team is particularly active in the finance and real estate sectors, working with private equity firms, e-commerce companies and developers. Its extensive cross-border capabilities set the firm apart from its competitors. Mantas Juozaitis and Edvinas Lenkauskas lead the team.

Responsables de la pratique:

Mantas Juozaitis; Edvinas Lenkauskas


Autres avocats clés:

Giedrius Kolesnikovas


Les références

‘Top-notch lawyers. They know our business very well since we have been working together for more than 20 years now. It is very easy to communicate with them when we understand each other from a few words.’

‘We have been working with Mantas Juozaitis on tax issues for many years already. There has never been a tax problem which he could not help us with.’

‘The Motieka & Audzevičius tax team has been invaluable. Their expertise in both local Lithuanian tax law and international frameworks provided exactly the guidance I needed to navigate complex cross-border issues.’

Principaux clients

Vilniaus prekyba


Vercom S.A.


Žabolis ir partneriai


Orbio World


Žaidimų valiuta


Soscor Energy


Venipak Lietuva


EUROCHEM GROUP AG


BNM Finance


Inulti Inc.


Principaux dossiers


  • Advised a Singapore-based energy company Soscor Energy PTE Ltd. on the tax treatment of shale gasoline transactions across the European Union.
  • Represented digital items trader Žaidimų valiuta, MB in the tax dispute at the Court of Justice of the European Union.
  • Represented Orbio World, UAB, a worldwide e-commerce company, in a tax dispute with Australian Taxation Office.

TEGOS (Formerly TGS Baltic)

TEGOS (Formerly TGS Baltic) is home to an active tax practice, covering audits, tax structuring, compliance, and advisory services. Its notable recent work includes advising a major Lithuanian bank regarding its debut issuance of senior, fixed-rate, international debt reset notes. The firm has also been cooperating with Lithuania’s legislative authorities, assisting them in outlining and reviewing proposed tax reforms. Marijus Kriščiūnas, an expert in large-scale corporate tax structuring, leads the practice. Other notable practitioners include Loreta Antanaitienė, a specialist in tax audits, and Marija Jankauskienė, who excels in compliance.

Responsables de la pratique:

Marijus Krisciunas


Autres avocats clés:

Loreta Antanaitienė; Marija Jankauskienė; Agnė Pimpytė


Les références

‘Client orientation, efficient problem-solving.’

‘Marijus Krisciunas is one of the most experienced tax lawyers in Lithuania, a problem-solver.’

‘What makes this practice unique is the combination of deep legal expertise with a client-centric mindset. The team consistently demonstrates an ability to not only provide accurate and practical advice but also to anticipate client needs and deliver solutions in a clear, collaborative, and approachable manner.’

Principaux clients

1 Asset Management


Artea bankas


Hostinger


Enefit Green


Biotechpharma


Tele2


SBA


Civinity


Audimas


IFCO Systems


Principaux dossiers


  • Advised Artea Bank on Lithuanian tax matters in connection with its debut issuance of senior preferred fixed-rate reset notes in the international debt capital markets.

LEADELL Balciunas ir Grajauskas

LEADELL Balciunas ir Grajauskas has developed a sophisticated tax practice, covering restructuring, litigation and general tax services. The group is particularly active in the financial and chemical sectors. As members of the Association of Lithuanian Tax Advisors, the firm's lawyers often advise the government on tax-related legislative amendments. Marius Grajauskas, a notable expert in international taxation, and Gintaras Balčiūnas, a former minister of justice, lead the team.

Responsables de la pratique:

Marius Grajauskas; Gintaras Balčiūnas


Principaux clients

Achema


The Association of the Lithuanian Tax Advisors


LIT INVEST


Grand Spa Lietuva


Alvarez & Marsal


Flick Gocke Schaumburg


Rust Clash Entertainment Ltd


BKU Vilniaus taupomoji kasa


Liraz Bat Sheva Fisherman


Principaux dossiers


  • Representing AB “Achema” in matters related to disputed obligations to pay a levy for Public Service Obligations (“PSO”).
  • Represented M. M. (natural person) in an innovative matter related to crypto taxation issues.
  • Participated in the working group which was preparing amendments to the commentary on the national law on VAT as well as regulation of transfer pricing, as a member of the Association of Lithuanian Tax Advisors, which is a member of the European Association of Tax Advisors.

Noewe Legal

Noewe Legal has developed a broad tax practice, covering due diligence, reorganisations, disputes and a wide range of tax advisory services. The team is recognised for its strong track record in dealing with public officials. Notably, the firm has successfully advised a client on applying for the R&D tax incentive before the Lithuanian Agency of Innovation. The team is led jointly by Sandra Pavlova, a corporate tax expert, and Lukas Kisielis, who specialises in tax planning.

Responsables de la pratique:

Sandra Pavlova; Lukas Kisielis


Autres avocats clés:

Gediminas Laucius; Vytautas Vičius


Les références

‘Noewe’s team made a fantastic impression, especially because of their client-based approach. With Noewe, they really have a hands-on approach and provide the best advice possible on any tax or legal issues we had, so we never had to look for any other experts. They always provided the advice in the shortest time possible, and the advice was really personalised to our business, which made the implementation of the advice perfectly fluent and useful to us.’

‘Delivery time and responsiveness from the Noewe team were top-notch, and I could always rely on their super quick responses and assistance on any matters we had. From the partners I worked with directly at Noewe, Gediminas Laucius, Vytautas Vičius, Sandra Pavlova, and Lukas Kisielis made an especially great impression. What makes them stand out from other legal firms is their exceptional knowledge in tax law – not only a specific field (e.g., personal income tax) but also a general understanding of VAT, corporate income tax law, and personal income tax law, among others.’

Principaux clients

CSUB LT


Galinta ir partneriai


Principaux dossiers


  • Advised UAB “CSUB LT” on application of the R&D tax incentive.
  • Advised UAB “Galinta” on the acquisition of Galinta Group by the INVL Baltic Sea Growth Fund, marking one of the most significant M&A transactions in Lithuania’s grain sector in 2024.

NOOR

NOOR offers a broad range of services, including tax structuring, disputes and due diligence, among others. The firm is particularly active in consulting and is recognised for its strong record in work involving the State Tax Inspectorate. Dainius Daugirda, an experienced tax litigator who previously worked for the Inspectorate, leads the practice.

Responsables de la pratique:

Dainius Daugirda


WIDEN

WIDEN is home to a robust tax practice, handling disputes, restructurings, due diligence and broader tax advisory. Its notable recent work includes advising a software company on the tax aspects of a major acquisition, a transaction that spanned several jurisdictions. Arūnas Šidlauskas, an experienced tax adviser, leads the team. The practice was further strengthened with the arrival of Nerijus Jurkus, a customs expert.

Responsables de la pratique:

Arūnas Šidlauskas


Autres avocats clés:

Nerijus Jurkus


Principaux clients

Enghouse Systems Ltd


Tomas Gold


Latvian Forest Company


TÜV NORD Mobilität GmbH & Co.


KB Components


Delfi


Alfa Laval


QCS Staffing


PepsiCo


Ven-to


AKUMEN

AKUMEN is a growing tax boutique, with key services including international tax structuring, transfer pricing issues and personal tax planning. Its recent work involves advising a major manufacturing company on the tax aspects of a wide-ranging corporate restructuring project. Formerly a lawyer at Triniti Jurex Law Firm, Lukas Pultaražinskas is the founder and head of the practice, praised by clients for his ‘analytical depth and problem-solving skills’.

Responsables de la pratique:

Lukas Pultaražinskas


Autres avocats clés:

Karolina Gylytė-Jarmalė


Les références

‘What truly makes this team unique is their ability to simplify complexity — transforming intricate regulatory and tax structures into clear, actionable solutions that help clients make confident business decisions. Their approach goes beyond pure compliance; they focus on creating added value, optimising tax efficiency, and identifying innovative structures that align with each client’s commercial objectives.’

‘Lukas Pultaražinskas is a particularly impressive professional, whose analytical depth and problem-solving skills make him a standout attorney. He approaches each matter with both intellectual rigour and pragmatic judgement, ensuring that advice is tailored, efficient, and adds measurable value to the client’s objectives.’

‘Personal attention, good responsiveness, can-do attitude. Billing is timely, accurate and reasonable.’

Principaux clients

Crayon Lithuania


Fellow Inc.


Polivektris


Adventica


Mirigita


Gruta


Mobkeisa


BalticDecor


Lietuvos Čiuožimo Federacija (Lithuanian Skating Federation)


Domillion


Pelningi sprendimai


ETL-Baltic


Mano planas


Wise Trading Group


Softer Baltic


Viezo


Mobili lentpjūvė


Principaux dossiers


  • Advised Fellow Inc. on its establishment in Lithuania.
  • Advised Crayon Group on its operation expansion in the Baltics.
  • Advised Polivektris group companies on its structure, preparing for future exits and investments.

Deloitte Legal, Professional Partnership of Advocates

Deloitte Legal, Professional Partnership of Advocates has a broad tax offering, covering disputes, transactions, audits and general tax advisory. Praised by clients for its 'professionalism and high expertise in tax legislation', the team is led jointly by Evaldas Lukauskas, a recognised litigator in tax matters, and Tomas Davidonis, known for his expertise in corporate matters.

Responsables de la pratique:

Evaldas Lukauskas; Tomas Davidonis


Les références

‘These legal service providers have a diverse team that, after listening to the problem (the issue to be analysed), selects the right team member with experience or practice in this matter. Our issue was analysed in detail through communication, consultation, providing examples in judicial practice and selecting the most appropriate option. The result of the work was successful.’

‘The team member who was working with us had a lot of legal experience, discussed which option is better and why to choose, and did his best to get a successful final result. The difference from competitors is that this company has a team with different experiences and knowledge, which helps to comprehensively analyse the issue and find the best solution.’

‘Professionalism and high expertise in tax legislation.’

Principaux dossiers


  • Represented a local company (manufacturer of plastic windows and doors) at the Tax Dispute Commission and also at the 1st tier administrative court in a tax dispute for a significant amount of CIT, VAT and related sums of penalties and default interest.
  • Represented a multinational company (manufacturer of electronic components for automobiles) at the Customs in a customs audit and tax dispute for a significant amount of tax penalties.
  • Advised a leading pharmaceutical group of companies on the tax aspects of the corporate migration scenarios under the EU Mobility Directive (Directive (EU) 2019/2121) in different jurisdictions.

Eversheds Saladžius (a member of Eversheds Sutherland)

The tax practice at Eversheds Saladžius (a member of Eversheds Sutherland) covers restructuring and transactions, with a particular focus on tax advisory services. Led by Rimtis Puišys, a corporate law expert, the team has been actively involved in M&A-related tax matters.

Responsables de la pratique:

Rimtis Puišys


Principaux clients

Brenntag Lithuania


Komfovent


G4S


Nestle Baltics


Principaux dossiers


  • Advised Komfovent on the tax aspects related to its restructuring project.
  • Advised G4S on the tax matters in connection with an M&A transaction.
  • Advising Brenntag Lietuva on tax-related matters.

GLIMSTEDT Bernotas & Partners

GLIMSTEDT Bernotas & Partners is home to an active tax team, specialising in tax compliance, transfer pricing, risk management and due diligence. Its clients operate mostly in the manufacturing and real estate sectors, however the firm also maintains a presence in more technologically advanced fields such as medical devices. The team is led by Artūras Bakšys, an experienced lawyer specialising in tax efficiency, closely assisted by Jolita Čėsnė.

Responsables de la pratique:

Artūras Bakšys


Autres avocats clés:

Jolita Čėsnė