Viktorija Kristholde-Lūse

Tax Expert


English, Latvian, Russian



Primary practices:


Secondary practices:

Employment, Litigation & Arbitration, Real Estate & Construction


+371 26 444 603


+371 26 444 603

Primary practices:


Secondary practices:

Employment, Litigation & Arbitration, Real Estate & Construction


Viktorija Kristholde-Lūse, Mag. Int. Bus. (University of RISEBA) is the tax expert specialising in individual taxation with over 12 years of experience.

Before joining Vilgerts team, Viktorija was leading tax department at Grant Thornton Baltic SIA. Before that Viktorija was leading international assignment services team at PwC.

Viktorija has wide experience in support during individual’s tax audit (including representation of her clients in Court).

Her main duties are also work with wealthy individuals. She has wide experience in preparation and filing individuals’ annual tax returns. Viktorija’s responsibilities are on-going tax advices (including on recent tax reform). Viktorija is an excellent speaker. This skill was developed by preparing and lecturing presentation on numerous tax topics including latest changes in new tax reform to clients.

Viktorija has experience in tax and legal due diligence. She has also supervised transfer pricing projects.

Viktorija can assist on payroll tax optimization projects.

She has experience in representing clients on disputes with Latvian Tax authorities, Ministry of Finance and Ministry of Welfare. Viktorija was participating in working group of amendments of Latvian payroll tax laws organized by Ministry of Finance.


2018 / Senior Expert, VILGERTS
2017 – 2018 / Head of Tax, Grant Thornton Baltic SIA
2007 – 2017 / Leader of People & Organisation team, PwC


2015 / RISEBA University, Master’s in Human Resources Management
2006 / RISEBA University/ Business Management

Personal Experience

  • Tax due diligence of Latvian IT company (Target). With successfully further acquisition of Target company;
  • VAT audit appeal on negative Latvian tax authority’s decision to Latvian real estate development company;
    Business restructuring project of Latvian logistic company (with subsidiaries to Malta) to optimise tax burden of Latvian company;
  • International IT company restructuring project to optimise tax burden (with subsidiaries in Russia, USA, Poland, Latvia);
  • Assistance in Latvian citizenship registration to US citizens;
  • Successful cooperation with Latvian wealthy individual during individual’s tax audit resulting in Tax authority’s decision abolition by Latvian tax authorities general director;
  • Successful cooperation with Latvian wealthy individual on explanation to Latvian tax authorities on individual’s business resulting in no further individual tax audit.


Advised the management of GroGlass in an MBO transaction from NCH Capital. The management team was supported by Kartesia. GroGlass is one of the world’s leading developers and manufacturers of anti-reflective coatings on glass and acrylic for various industries. Our role was to advise the management team in respect of various corporate governance and transactional aspects with the involved parties including tax advice.


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