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. (RISEBA University), is a tax expert with more than 13 years of experience in the field of individual taxation.

Viktorija has extensive experience in providing assistance to individuals during the tax audit process and she advises local and foreign companies on tax issues in M&A transactions.

As a tax expert, Viktorija carries out negotiations with state institutions, represents Clients in disputes with the State Revenue Service, the Ministry of Finance, and the Ministry of Welfare of the Republic of Latvia, including assistance with preparation of annual income tax returns, obtaining the necessary certificates, and dispute resolution.

Viktorija has participated in several tax due diligence projects, has experience in preparation of legal opinions, as well as advises on payroll tax structuring. She has also overseen transfer pricing and value added tax consulting projects.

Viktorija regularly gives presentations and writes publications for business press on recent developments in the field of taxation. She also participated in the working group preparing amendments to the law “On personal Income Tax” organised by the Ministry of Finance.

Prior to joining the VILGERTS team, Viktorija led the Grant Thornton Baltic SIA Tax Advisory Department, but before that was the head of the International assignment services team at PwC.


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

  • An investor in Estonia: tax due diligence of a Latvian Real Estate Company (Target). VAT registration and advice on different tax issues.
  • A company in Cyprus: advice on VAT consequences in further sale of an aircraft.
  • A tax resident in Belarus: application for tax advance ruling regarding the taxation of dividends after becoming a tax resident of Latvia, obtaining the Latvian tax resident status (registration).
  • A tax resident in Latvia: representing an individual and providing additional explanations to the State Revenue Service during tax audit.
  • A tax resident in Latvia: tax advice related to inheritance and management of the inheriting estate and later sale of part of inherited estate.
  • A start-up in Latvia: tax advice regarding company reorganisation. Development of employee stock option policy.
  • A transport company in Latvia: application for advance ruling regarding customs procedures to the State Revenue Service.
  • Assistance to US citizens in obtaining Latvian citizenship.


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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