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ZAB Deloitte Legal

Work +371 67 07 4100
Fax +371 67 07 4103

Māris Liguts

Work +371 67 074 141
Deloitte Legal

Work Department

ZAB "Deloitte Legal"


Attorney-at-law, Associate Partner


Professional experience:

  • 2016 to date – attorney–at–law, Associate Partner of ZAB Deloitte Legal;
  • 2012 - 2016 – attorney-at-law, Senior Associate of law office Tark Grunte Sutkiene (currently TGS Baltics);
  • 2010 – 2012 – attorney-at-law, Partner of law office Tamberga & Partners;
  • 2008 – 2009 – member of Management Committee of Danske Bank A/S branch in Latvia;
  • 2007-2008 – Latvia project manager of Danske Bank A/S cross-border merger with AS Sampo Banka;
  • 2007-2009 – Head of Legal and Compliance of Danske Bank A/S branch in Latvia (previously AS Sampo Banka);
  • 2005-2007 – Project and corporate lawyer of AS Sampo Banka;
  • 2004-2005 – Corporate lawyer of AS SEB banka.


  • Advised IKEA group companies SIA Verus Praedium and SIA Paul Mason Properties regarding terms and conditions of a construction loan (EUR 35.4) and overdraft facility (EUR 5), both from AS SEB Banka;
  • Provided full scope legal assistance, including regulatory matters, assistance in drafting, negotiating and signing of the share purchase agreement on acquisition of the shares, to the sellers in sale of 100% shares in the insurance company to global insurance company;
  • Advised the owner of the shopping mall in partial refinancing and partial obtaining of additional financing with SEB bank in the amount of EUR 40 millions;
  • Advised on General agreement on Credits and trade facilities and Short term and overdraft agreement from the perspective of the lender's risks associated with application of Latvian laws to loan disbursed in Poland by Polish bank to corporate customer from Latvia;
  • Advised on implementation of liability limitations according to Latvian law  in client service agreements  upon assignment of one of the world’s leading insurance brokerage company;
  • Advised on loan transaction  for financing of a ship purchase and registration of ship mortgage in Latvia, its effectiveness and enforcement in Latvia.


Latvian, English, Russian


  • Latvian Bar Association (admitted 2007);

  • International Bar Association (IBA)


  • 2001 - 2002 – L.L.M, International and European Law, Riga Graduate School of Law
  • 1996 - 2001 – Law degree, University of Latvia


Banking, finance and capital markets

Within: Banking, finance and capital markets

MńĀris Liguts¬†leads the team at ZAB Deloitte Legal, which handles the full spectrum of banking and finance work. The firm¬†acts for the Alternative Financial Services Association of Latvia, as well as advising financial institutions on regulatory matters. Aleksandra MejertńĀle¬†is also recommended.

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Within: Tax

The full-service tax group at¬†Deloitte Legal in Latvia¬†is led by¬†Maris Liguts.¬†In recent work, it acted for a large Latvian transportation company in a challenge to a decision of the¬†Latvian State Revenue Service (SRS) denying the client the right to deduct input VAT. The firm also has experience in tax disputes.¬†Associate¬†DńĀvids LipŇ°ens¬†joined from Sorainen. Matiss Rostoks left for law firm Magnusson.

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