Practice area

World Tax Reviews


The tax practice at the Latvian office of international firm BDO is led by Janis Zelmenis, whose focus is primarily on direct taxes. He is supported by manager Jelena Bartule, who covers both indirect and direct taxes, assistant manager Valts Sturmans, who covers indirect taxes, and senior tax consultant Beate Orlova, whose primary focus is on transfer pricing and direct taxes.

One recent matter the team worked on saw it acting for Ourea in front of the tax administration in relation to a tax audit of the company. Elsewhere, it advised ELVIM in connection with proposed acquisition of a Lithuanian pharma company.

The one notable change to the team during the research period saw the departure of senior tax consultant Alise Konstantinova, who moved to the firm's Luxembourg office in November 2018.

Client feedback

“Strengths include and understanding of the production business and providing good advice on legal networks in Latvia.”

Deloitte Latvia

The overall leaders of the Baltic teams at Deloitte are managing partner Igor Rodin and partner in charge of tax Kristine Jarve. In Latvia they are supported by partner Janis Cupans, tax senior manager Aija Klavinska and a team of five further tax practitioners.The wider group contains tax specialists and practitioners from the financial consultancy, audit or legal departments and so is able to provide a full-scale client service.

Recent examples of the firm's work include acting as the corporate income tax rebate adviser for large investment projects amounting to more than €116 million in eligible investments.


The EMEIA Tax Center at EY is organised as a supranational entity covering the entire Europe, Middle East, India and Africa (EMEIA) region, with its Intercompany Effectiveness Platform, Solutions & Intelligence and operational transfer pricing practice serving clients’ needs across all jurisdictions.

Led by well-recognised, Oslo-based partner Sveinung Baumann-Larsen, the operational transfer pricing team brings together multi-disciplinary experience and resources focusing on IT, accounting, and tax from the entire region to bring to bear in its work. This work covers some of the leading global companies in their respective fields and includes those involved in retail and consumer products, energy and pharmaceuticals.

Kronbergs Čukste Levin

The tax practice at Kronbergs Čukste Levin, the Riga office of the pan-Baltic Levin group, is led by partners Vineta Čukste-Jurjeva and Valters Kronbergs. It is particularly adept at M&A work and also does significant work in litigation and indirect tax.

Examples of its recent work include representing AVESCO on tax planning for its equipment rental business and on sale of business; advising Michelin regarding the tax aspects of its policy concerning the private use of company cars; and, assisting Suncrisp on the tax aspects of a share capital increase. It also acted for 4finance, the largest consumer credit company in the country, with a major tax litigation regarding the application of corporate income tax reliefs on donations.

TGS Baltic

The Latvia office of pan-Baltic firm TGS Baltic is led by Andra Rubene, Nauris Grigals and Rūdolfs Vilsons. The team handles more than 100 tax cases a year, covering a range of areas including M&A, private equity and and other financial matters most notably.

One example of the firm's recent work saw it advising on a corporate income tax application by M257 in a matter related to the sale of the real estate company. It also acted for Abakhan Fabrics Eesti's Latvian branch on the requirements for new cash systems to be implemented by retailers.