Tax in Lithuania

Ellex

Ellex has an 'outstanding' reputation for advising on international tax planning, transactional tax structuring and conducting tax risk assessments. New practice head Gintaras Balcius is highlighted for his expertise in tax-related litigation and risk, and acts for clients such as Danske Bank and Uber. The team, which includes senior associate Antanas Butrimas, has also assisted with the tax structuring of a number of cross-border and heavily regulated corporate transactions. Former practice head Aistė Medelienė left the firm to co-found WALLESS Burgienė, Rečiūnas and partners.

Sorainen

Sorainen assists domestic and foreign tax payers with customs matters, transaction tax structuring and day-to-day issues. The 'on point' practice group is led by Saulė Dagilytė, and recently represented Meseta in a cross-border tax dispute involving the application of 0% VAT, as well as undertaking a study for Nasdaq to find the most appropriate structure for its Baltic central securities depository. Senior associate Rasa Mikutienė is also recommended.

Cobalt

Rokas Daugėla is head of the tax practice group at Cobalt, which has expertise in corporate tax restructuring and tax litigation for domestic corporates and investment funds. Daugėla specialises in cross-border taxation and has been advising Interlux on restructuring matters. Associate Lukas Pultaražinskas joined the team from PwC Legal.

TGS Baltic

The tax group at TGS Baltic has particular strength in private equity and venture capital taxation and its advice is regularly sought after by international financial institutions. Led by Robertas Degesys, the team also has experience in advising on the tax aspects of cross-border transactions and corporate restructuring. Tax consultants Loreta Antanaitienė and Dainius Daugirda are recommended.

GLIMSTEDT Bernotas & Partners

Artūras Bakšys leads the tax team at GLIMSTEDT Bernotas & Partners, which advises clients in industries ranging from agriculture and food to the wholesale sector on customs regulations and transfer pricing. Senior associate Edvard Gasperskij is another key figure in the team. Longstanding clients include Linas Agro Group.

Motieka & Audzevicius

Noted for being a 'top-class firm', Motieka & Audzevicius offers clients expertise in complex tax disputes. Jointly led by Giedrius Kolesnikovas and Ramūnas Audzevičius, the team recently represented Lithuania's largest oil manufacturer in a dispute over the payment of VAT in which the tax authorities were demanding that the client pay an additional €2.7m in taxes. Senior associates Mantas Juozaitis and Edvinas Lenkauskas are recommended for their expertise in tax litigation. Kenova Asset Management is a client.

LEADELL Balčiūnas & Grajauskas

Managing partner Marius Grajauskas heads the team at , which specialises in representing domestic corporates and Lithuanian-based multinational affiliates in disputes with the State Tax Inspectorate (STI). Recent highlights include acting for an investment company in a dispute with the STI over the amount of tax to be paid; the first-instance court and Court of Appeal ruled in favour of the client and reduced the amount of tax due to €30,000 from €10m. Gintaras Balčiūnas is a key figure in the department and senior associate Konradas Pabijanskas is also recommended. Clients include the Association of the Lithuanian Tax Advisors.

PwC Legal

Inga Čeledinė is head of the tax group at PwC Legal, which covers the full range of traditional tax services, including tax consulting, structuring, advising on audits and investigations by the Lithuanian Tax Authority, and handling disputes. Former TGS Baltic associate partner Rokas Bukauskas is a practitioner to note and has expertise in tax-related M&A, including advising on post-deal activities. The team has been strengthened by new associate Ramunė Vildaitė. Dr Herkus Gabartas departed for Deloitte Legal, Professional Partnership of Advocates.