Leading Associates

Tax in Lithuania

Sorainen

The tax team at Sorainen is regularly engaged in a range of matters that cover the market. The group has navigated clients through complex VAT exemptions and is well known for advising clients on direct and indirect taxes, compliant structuring, advance pricing agreements and family estate planning. Aligned with an increase in tax authority activity, the team has been engaged by clients seeking representation in tax-related disputes and investigations. The team is led by Saulė Dagilytė, the Lithuanian office managing partner, and Indrė Ščeponienė, a well-known tax advisor and an experienced negotiator in the market.

Praxisleiter:

Saulė Dagilytė; Indrė Ščeponienė


Weitere Kernanwälte:

Gerda Skirbutiene


Referenzen

‘The SORAINEN team is very experienced and practical and they can always support our business promptly.’

‘Indrė Ščeponienė is an inspiring leader who gives us insights and formulates strategies.’

‘Attention to detail, incredibly knowledgeable not only about specific situations but also able to share broader information related to the case, building trust with the client, considering and providing multiple options and clearly describing each of them.’ 

Kernmandanten

Nordcurrent Group


Heston Airlines


Topo grupė


Baggerwerken Decloedt En Zoon NV


ERGO Insurance SE Lietuvos filialas


Wargaming Vilnius


Montonio Finance OU


Roland DG Corporation


MANTINGA GROUP UAB


Citadele banka AS / Latvia


GetJet Airlines UAB


Fluence Energy


European Energy A/S


Highlight-Mandate


  • Resolved a significant tax ambiguity for Heston Airlines UAB by demonstrating to the tax authorities that their aircraft transactions should be classified as operating rentals, obtaining a positive binding ruling that simplified and improved the company’s corporate income tax calculations.
  • Assisted Wargaming Vilnius UAB in preparing a binding ruling application, securing a favourable individual ruling for the transfer of tax losses between group companies, and initiating procedures to amend statutory commentary to align with tax authority interpretations.
  • Assisted Nordcurrent during a tax audit concerning the investment project exemption for intangible property and the taxation of inbound dividends, successfully defending the investment exemption’s applicability and providing extensive support through the appeal process against the anti-avoidance rules applied to the inbound dividends.

WALLESS

WALLESS' tax practice group offers a full scope of tax-related services. The firm is regularly engaged in a range of matters from transactional tax structuring, due diligence and representation during tax investigations and audits, to representation in disputes and litigation, assistance related to transfer pricing, and consultations in customs fields. The team is led by Aiste Medeliene, who represents clients on complex tax and customs law issues, alongside representations in intricate tax litigation cases. Key support in this area is provided by Mindaugas Lukas, with expertise in handling both domestic and international tax matters for corporate and private clients.

Praxisleiter:

Aistė Medelienė


Weitere Kernanwälte:

Mindaugas Lukas


Referenzen

‘Support not only in Lithuania but also in other Baltic countries.’

‘Aiste Medeliene’s expertise allowed us to optimise cost in our reorganisation process.’

‘The team’s ability to offer personalised tax strategies to clients, tailored to individual or business needs; deep knowledge of tax laws; client billing transparency.’

Kernmandanten

Brockwell Capital Limited


Orivas UAB


Swedbank AB


Distinguished Horizons Industrial Co.


Veolia Group companies


Thermo Fisher Scientific Baltics, UAB


Hotrema, UAB


Lords Asset Management, UAB


Willgrow Group companies


Modus Group companies


Eglės Sanatorija, UAB


KG Constructions Group, UAB


Yukon Advanced Optics Worldwide, UAB


ORLEN Lietuva, AB


Green Genius International B.V.


Pineca Group


Revolut Bank, UAB


Litvalda, UAB


TELIA Lietuva, AB


Straumann Lithuania, UAB


Lirema, UAB


Highlight-Mandate


  • Assisted Brockwell Capital Limited in the issuance of a Baltic tax risk insurance policy.
  • Represented UAB Hotrema in a practice-shaping tax dispute regarding social security contributions related to daily allowances paid to employees seconded to foreign jurisdictions, which taxed employment-related income.
  • Advised one of a Lithuanian group of companies on the assessment of impact and preparation for the implementation of the Pillar II directive.

Cobalt

The tax practice at Cobalt is regularly engaged to work in high-profile and complex projects within the market. The firm has strengths in various areas including, assisting clients in tax audits, and relevant litigation with the tax authorities, structuring real estate investment funds and subsequent representations of those funds in tax audits, as well as developing a unique competence in cross-border tax advisory and structuring work involving the United States. The team is led by Rokas Daugėla, who brings ‘an in-depth understanding of complex tax topics’ to the team.

Praxisleiter:

Rokas Daugėla


Referenzen

‘They have several qualified lawyers who have their areas of expertise and know those areas very well. Our private banking clients appreciate that they can receive expert consultations on the most complex matters and in many cases very specific situations. The team also has a very positive and attentive attitude and is always very quick to react.’

‘Rokas Daugėla is a very experienced lawyer with an in-depth understanding of complex international and local tax topics, yet he has a gift of communicating the most difficult and technical aspects in a very straightforward and easy-to-understand manner. He also has loads of experience that he relies on when advising or simply speaking to our clients and I know that the clients appreciate that.’

Kernmandanten

Civinity


Orbio World


I Asset Management


Contrarian Ventures


PVcase


Heavy Finance


HOMA group


Akola Group


Hollister Lietuva


G4S Lietuva


Practica Capital


Demus Asset Management


Komfovent


Citus


Corum


Bolt


ProtonMail


Prosperus Asset Management


SCT Lubricants


Finėjas Group


Bison Office


Highlight-Mandate


  • Representing Victory Development II, a real estate fund managed by Demus, a Lithuanian real estate fund manager, in a tax audit conducted by the Lithuanian tax authorities, focusing on the eligibility of the fund to apply the corporate tax exemption.
  • Advised the client Heavy Finance, having an international team of soil scientists, agronomists and agricultural finance experts, on corporate income tax and VAT aspects related to the carbon farming program implemented by the client and their customers.
  • Advising Vinted, a online marketplace for buying, selling and exchanging new or second-hand items headquartered in Lithuania, on various Lithuanian tax aspects about DAC7 compliance.

Ellex

The tax practice at Ellex serves an impressive list of domestic and international clientele, providing a plethora of tax and legal advisory services. The team is well-known for representing clients in tax disputes, including on customs matters and environmental taxes, as well as assisting in transfer pricing matters. Furthermore, the team has a developed cross-border practice, boasting extensive international experience. The team is led by Gintaras Balcius, with a diverse professional tax background and a particular focus on tax planning, indirect taxation and transfer pricing matters.

Praxisleiter:

Gintaras Balčius


Referenzen

‘We’ve been working with Ellex for years and we also worked on regulatory issues for our solar power plant and battery projects, including grid capacity matters. Recently, we started working with their tax team, and we are very impressed. Their expertise in Lithuanian tax law is outstanding, covering everything from corporate tax planning to complex compliance issues. They help us navigate ever-changing tax regulations and ensure we stay fully compliant.’

‘Their teamwork, professionalism and understanding of our needs make them exceptional partners for us.’

‘We’ve been working with Ellex for a couple of years, and last year had the opportunity to work with their Tax team. They provided us with excellent tax advice, guiding us through complicated tax regulations in Lithuania. Their deep understanding of corporate tax planning, VAT and international tax law helped us stay compliant and optimise our tax strategy.’

Kernmandanten

Thermo Fisher Scientific Baltics


Apple


Coca Cola HBC Lietuva, etc.


Lietuvos Paštas


KN Energies


Deka Immobilien Investment


ENAD GLOBAL 7


FCR Media Holding


Kwalee


PFIZER


HCL Technologies


Smurfit Kappa Baltic


INVL Asset Management


Seduva Jewish Memorial Fund


KS Holding


GYM Plius


Highlight-Mandate


  • Advised Thermo Fisher Scientific Baltics, addressing complex interdisciplinary issues that encompass both taxation and intellectual property, with notable cross-border considerations.
  • Consulted Apple concerning intricate cross-border taxation issues, in anticipation of the prospective introduction of a novel product to the Lithuanian market.
  • Assisted Seduva Jewish Memorial Fund, a non-governmental organisation dedicated to promoting Jewish culture in Lithuania, on VAT-related issues that emerged during the construction stage.

Motieka & Audzevicius

Motieka & Audzevicius‘ tax team has a strong reputation for delivering successful outcomes for taxpayers through settlement agreements in complex disputes. The firm is valued for consulting clients on tax matters related to M&A transactions, as well as handling transfer pricing issues, reorganisations and tax structuring. Highlighting the depth of knowledge at the firm is the variety of industry sector expertise possessed by team members, ranging from international trade in commodities to private equity transactions. The team benefits from the joint leadership of Edvinas Lenkauskas and Mantas Juozaitis.

Praxisleiter:

Edvinas Lenkauskas; Mantas Juozaitis


Referenzen

‘Highly efficient and client-orientated team.’

‘Mantas Juozaitis is a very competent tax lawyer with deep local knowledge.’

‘They knew our industry very well. Also, as far as I know, they have an internal database of explanations of tax authorities which allows them to quickly provide answers regarding complex tax issues.’

Kernmandanten

Vilniaus Prekyba


Lifosa


Akola Group


Anderson Optimisation


Skycop


Snowball Projects


Turing College, Inc.


Eneba Holdings Limited


Orbio World


Retiva


Venipak


Highlight-Mandate


  • Advised Vilniaus Prekyba on tax matters related to a series of planned restructuring transactions.
  • Assisted Lifosa in drafting transfer pricing documentation between Lifosa and EuroChem Group companies according to the OECD TP Guidelines.
  • Represented Skycop on the acquisition of 100% of the shares in the Estonian company Lennuabi.

LEADELL Balciunas ir Grajauskas

LEADELL Balciunas ir Grajauskas‘ tax practice group participates in complex matters related to the taxation of natural persons and legal entities. The firm has obtained a deep knowledge of the growing industry of cryptocurrency and the taxation related to it. Furthermore, the team, led by Marius Grajauskas and Gintaras Balčiūnas, offers a specific service regarding the preparation of transfer pricing documentation utilising specialist databases.

Praxisleiter:

Marius Grajauskas; Gintaras Balčiūnas


Referenzen

‘Marius Grajauskas is a very experienced tax expert. A unique characteristic is that he led several tax disputes related to blockchain and the crypto industry, where it is very hard to explain to tax authorities and courts the economic logic of this innovative industry. Kęstutis Rudzika is very experienced in the transfer pricing industry and adds this competence to the skilled team.’

Kernmandanten

AB ‘Achema’


The Association of the Lithuanian Tax Advisors


UAB ‘LIT INVEST’


Peter Cremer Holding GmbH & Co. KG


UAB ‘Grand Spa Lietuva’


Flick Gocke Schaumburg


Highlight-Mandate


Deloitte Legal, Professional Partnership of Advocates

Deloitte Legal, Professional Partnership of Advocates‘ tax service line brings together a team of lawyers with diverse backgrounds, allowing them to provide advice to a range of clients from sectors such as energy, retail and transport. The team is led by co-heads Evaldas Lukauskas and Tomas Davidonis.

Praxisleiter:

Evaldas Lukauskas; Tomas Davidonis


Referenzen

‘Our case was somewhat complicated from a procedural point of view. Evaldas Lukauskas helped us deal with the procedural hurdles.’ 

Kernmandanten

Kingspan


Lydians Tech


Sarens Group


BASF UAB


Plastic Omnium Auto Inergy Poland sp. z o.o.


Highlight-Mandate


  • Assisted Plastic Omnium Auto Inergy Poland sp. z o.o. in obtaining a significant VAT refund amount, following an extensive and intricate dispute process with the Tax Authority and the Tax Dispute Commission.

ECOVIS ProventusLaw

ECOVIS ProventusLaw's tax team assists clients navigate complex tax and regulatory environments, with services covering tax planning, transfer pricing, tax litigation and VAT registration. The group boasts extensive knowledge of contract law, bankruptcy and data protection areas that may impact the tax activities of a business. The team is led by Loreta Andziulytė and Kęstutis Kvainauskas.

Praxisleiter:

Loreta Andziulytė; Kęstutis Kvainauskas


Referenzen

‘The ECOVIS team is diverse, which helps them give advice that is fair and balanced. They have qualified teams and ensure proper and timely communication.’

‘I would mention Kęstutis Kvainauskas and Loreta Andziulytė, they both are outstanding lawyers with deep expertise and sharp analytical skills to help him navigate even the most difficult cases. ’

Kernmandanten

UAB ‘Toys Investment’


Imperator Limited UAB


hi Technologies Limited UAB


Inti Solutions UAB


Mindaugas Lapinskas


UAB Origama


ICON LT


FU Energy LT


Manax Holding AG


Albars


UAB ‘Transekspedicija’


ALCOHOLES Y VINOS, S.A.


Limited Partnership ‘Witmind’


Highlight-Mandate


  • Assisted Witmind in developing and implementing an advanced taxation system, enabling employees to receive income based on an employment contract as well as income from distributed profits as partners based on a partnership agreement.
  • Provided the client, ALCOHOLES Y VINOS, S.A., with information about the tax requirements for companies engaged in the trade of alcoholic beverages in Lithuania.
  • Provided AB ‘Transekspedicija’, a logistics companies in Lithuania and founder of the TRANSINVEST football club, with a detailed legal opinion on how taxation is applied in sports and how professional athletes’ salaries should be taxed.

Eversheds Saladžius (a member of Eversheds Sutherland)

Eversheds Saladžius (a member of Eversheds Sutherland)‘s tax team is active in multiple areas of taxation, from the structuring of complex transactions to the design of financial products and advising on business operations. The team is led by Rimtis Puišys, who is regularly engaged to handle tax-related issues such as excise tax regulation, custom duties and VAT matters.

Praxisleiter:

Rimtis Puišys


Kernmandanten

Citadele


CSC Telecom


Transunion


Highlight-Mandate


  • Advised Citadele on tax implications of their prospective bond issuance in Lithuania, and prepared the tax section of the bond issuance prospectus.
  • Advised CSC Telecom on various issues relating to the taxation of stock options, tag-along/drag-along, and other rights in Lithuania, and assisted with the structuring of commercial arrangements relating to taxation in Lithuania.
  • Advised TransUnion on significant taxation matters in relation to employment in Lithuania.

NOOR

NOOR‘s tax team is a diverse practice, handling tax disputes with the tax inspectorate as well as advising clients on the application of the VAT rate rule, transfer pricing rules and the tax systems of differing jurisdictions. Team lead Dainius Daugirda is an experienced consultant, having represented both domestic and international clients in tax-related matters.

Praxisleiter:

Dainius Daugirda


Referenzen

‘This practice is unique for its high-quality service, which aligns with the value clients receive. The team is accessible, fostering open, professional, yet with warm communication, ensuring clients feel informed and supported. Known for quick, effective problem-solving and creative, out-of-the-box thinking, the team delivers innovative solutions that consistently exceed expectations.’

‘The individuals in this practice stand out for their deep expertise, creative problem-solving, and dedication to client service.’

‘Partner Dainius Daugirda is known for his strategic insights, fresh, proactive approach, and professionalism. His responsiveness and collaborative nature set him apart from competitors, consistently delivering tailored, high-quality solutions.’ 

Kernmandanten

CV Group, UAB


Go Blank


Engines of Fury


Bona Fortuna, UAB


Lazy Bear Games Europe, UAB


WeSky, UAB


Highlight-Mandate


Triniti Jurex Law Firm

Triniti Jurex Law Firm's tax law team, led by Lukas Pultaražinskas, demonstrates comprehensive expertise in various tax-related areas, such as real estate and employment. The team is particularly noted for its ability to handle tax disputes, ensuring clients are well-represented before tax authorities.

Praxisleiter:

Lukas Pultaražinskas


Kernmandanten

Crayon Latvia, SIA


Mobili lentpjūvė


Mano planas, UAB


UAB Smagus


Auksinis buldogas, UAB


Augenas, UAB


Nanoenergija, UAB


Doordash key employees


Adell reklama, UABSmagus


Wargaming Vilnius, UAB


Magnolija


Xplicity, UAB


Cogastro, UAB


Junicorns


Trias AVI


Think Equal


Neil John Malone


Kultūros vartai, VšĮ


Highlight-Mandate