Thought Leadership

Gabrielius Matonis

Starting bankruptcy proceedings in Lithuania: what businesses should know?

11 June 2026

When a company starts missing payments, it does not automatically become a bankruptcy matter. Temporary liquidity issues or creditor negotiations may still be manageable, but once financial difficulties reach a legal threshold, management must assess whether formal action is required.

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Agnė Streckė

Public procurement disputes in Lithuania: why suppliers lose tenders?

19 May 2026

A public tender in Lithuania can offer strong commercial opportunities, but a competitive offer may still be rejected if it fails to meet formal, qualification, technical, or procedural requirements.

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Karolis Šikšnys

Do Baltic law firms use AI in dispute resolution? Yes – but lawyers define the outcome

11 May 2026

As of 2026, leading Baltic law firms, including Motieka & Audzevičius in Lithuania, systematically use AI and legal technology in evidence review, legal research, and case management. Industry data shows that 37% of legal professionals now use generative AI, up from just 12% two years earlier. However, in high-stakes litigation and international arbitration, lawyers continue to define case outcomes through judgment, advocacy, and strategy.

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Dr. Denis Parchajev

Top 7 trends shaping dispute resolution in Lithuania in 2026

24 April 2026

Lithuania’s dispute resolution environment in 2026 is becoming more dynamic, more complex, and more client-centric. Businesses face softer competition fine rules, quicker settlement opportunities, stricter compliance expectations, and stronger safeguards against abusive litigation. EU sanctions remain one of the most significant disruptors, forcing everyone to be more vigilant and risk-aware.

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Dmitrijus Mačiuginas

Unlawful actions of state or municipal authorities: what damage can be recovered

7 April 2026

The public sphere abounds with stories of individuals and businesses suffering harm as a result of unlawful decisions taken by state or municipal authorities.

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Albertas Šekštelo

Alternatives to traditional litigation: dispute resolution in the Baltic States

1 April 2026

Alternative dispute resolution (ADR) methods such as arbitration, mediation, and negotiation are playing an increasingly important role in Estonia, Latvia, and Lithuania. Supported by evolving legal frameworks and policy initiatives, ADR is becoming more accessible and, in many cases, a practical complement to court litigation.

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Mantas Juozaitis

Tax reform 2026: key changes in Lithuania for businesses and individuals

3 March 2026

As of 1 January 2026, the tax reform has significantly changed the taxation in Lithuania. Lithuania's tax reform is relevant to employment income, freelance income, corporate taxation, real estate tax, VAT, as well as the newly introduced security contribution and sugar tax.

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Rokas Jankus

Shareholders Agreement: 5 key clauses that matter most

3 February 2026

Business success depends on both having a solid business concept and establishing specific guidelines, which govern how people work together. Most businesses fail because of reasons that extend beyond their market power and their product quality.

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Rokas Jankus

Startups in Lithuania: 5 legal tips for founders

22 January 2026

We often hear impressive success stories about startups in Lithuania. Young, ambitious, and technologically advanced businesses usually focus all their attention on developing their product or service and building marketing momentum, while legal matters are pushed to the background.

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Henrikas Stelmokaitis

Claimant’s alleged abuse of dominant position as a defence against claims

2 December 2025

Lithuanian courts have examined the dispute between AB Klaipėdos vanduo and AB Grigeo Klaipėda. Klaipėdos vanduo sought to recover contractual penalties from Grigeo Klaipėda under a wastewater collection and treatment agreement.

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Mantas Juozaitis

Crypto taxes in Lithuania: when are crypto profits taxable?

1 December 2025

The taxation of crypto held by individuals and businesses is one of the most discussed topics in recent years. When we speak about taxes in Lithuania, we refer to those collected by the State Tax Inspectorate (VMI) under laws adopted by the Parliament. In this context, the key question is: when should income related to virtual currencies be declared and taxed? How does VMI treat different situations – when crypto taxes in Lithuania apply to legal entities, to individuals carrying out individual activities, and to those making one-off transactions? This overview briefly walks through the main rules.

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Darius Amšiejus

Understanding directors’ responsibilities in Lithuania: key considerations for foreign managers

13 November 2025

Business leaders who want to enter new markets experience both thrilling opportunities and overwhelming challenges. Foreign executives who take director positions need to understand directors' liability in Lithuanian law because these regulations protect their personal safety and professional standing.

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Albertas Šekštelo

Foreign investment protection in Lithuania: key legal tools

9 September 2025

At the heart of every successful investment lies one crucial ingredient: trust. For foreign investors eyeing Lithuania – a dynamic EU member state with a fast-growing economy, transparent legal system, and investor-friendly policies – that trust must be built on clear legal frameworks and foreign investment protection in Lithuania.

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Rokas Jankus

How to start a business in Lithuania – legal guide

26 August 2025

Expansion into a new market without a full understanding of the legal environment should be avoided by any investor. The strategic location of Lithuania, combined with its highly developed infrastructure and digital services, attracts many international business owners.

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Justinas Jarusevičius

Resolving shareholder disputes in the Baltic States

4 August 2025

Shareholder disputes are a common challenge in closely held companies, especially where control is concentrated. In the Baltic States – Lithuania, Latvia, and Estonia – such conflicts often arise from strategic disagreements, power imbalances, personal tensions or primitive attempts to squeeze other shareholders or give priority to personal interests instead of prioritising joint business values.

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Albertas Šekštelo

Arbitration in Lithuania: a guide for international companies

30 May 2025

In today’s interconnected global economy, legal disputes are inevitable. But how they are resolved makes all the difference. Traditional courts can be slow, costly, and public, which is why many international companies turn to arbitration – a faster, confidential, and widely enforceable process conducted outside the courtroom. Especially effective in commercial arbitration, it offers greater flexibility and privacy.

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Henrikas Stelmokaitis

Competition law violations: the antidote to potential fines – knowledge and caution

7 May 2025

2024 was rather challenging for businesses in terms of competition law violations. The Competition Council adopted a total of 47 decisions last year.

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Raminta Girtavičiūtė

EU AI Act: summary – what businesses need to know

2 April 2025

Artificial intelligence is now the main force of business in Europe, defining its operation, competition, and growth. But while the influence of AI continues to grow, the consideration for general regulation also increases.

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Darius Amšiejus

General overview of employee share options in the Republic of Lithuania

17 September 2024

Since the introduction of an exemption from personal income tax related to granted share options to employees back in February 2020, employee share options have become one of the most attractive tools to motivate employees and attract or retain the best talents in Lithuania. The legal framework surrounding employee share options in Lithuania encompasses several aspects. Below is a general legal overview of the key points concerning employee share options in Lithuania.

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Justinas Jarusevičius

Is Europe’s fintech regulatory climate stifling innovation?

4 September 2024

The fintech landscape in Europe is at a pivotal juncture, especially in the wake of the Wirecard scandal that rocked the industry in 2020. Lithuania, once a rising star among European fintech hubs, found itself at the center of this controversy, highlighting the complex balance between fostering innovation and ensuring robust regulatory oversight.

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Justinas Jarusevičius,

Dr. Paulius Grendelis

Losing everything and winning: BrucBond wins against the Bank of Lithuania

16 July 2024

While we are in the hustle and bustle of elections with millions lost and ambitions insulted in Lithuania, the Court of Justice of the European Union (CJEU) has issued a historic ruling.

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Justinas Jarusevičius

With the economy being in a bit of a bind, Lithuania has a cause for hope

16 June 2023

Lithuania may find itself in economic turmoil, but it is also experiencing strong political unity in the face of the war in Ukraine, according to litigation Partner Justinas Jarusevičius.

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Dr. Rimantas Daujotas

Legal and policy changes implemented as a result of the war

13 March 2023

The war in Ukraine has irrevocably altered the face of Europe, and legislative landscapes are no exception. Partner Rimantas Daujotas reviewed the legislative updates in Lithuania for CEE Legal Matters.

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Rokas Jankus

The main internal concerns of law firms during tough times

13 March 2023

The past two years have brought about tectonic shifts across all industries, business sectors, and economies. Adapting to the ever-changing concept of a “new normal” became an everyday task, and law firms were no exception.

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Henrikas Stelmokaitis

Presented an article regarding employee poaching for Concurrences

23 May 2022

Our firm’s competition practice lead Henrikas Stelmokaitis persistently educates on unfair competition and represents clients in disputes regarding employee poaching.  One of the most notable journals on competition law in Europe "Concurrences" published Henrikas’ article “The no-poaching law meets Article 101: where is the line?”

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Mantas Juozaitis

When did a dispute with the State Tax Inspectorate become a judgment on business reputation?

12 October 2021

Today, in litigation with the State Tax Inspectorate (STI), businesses encounter a lot of risks: gaining unwanted publicity and attracting the label of the scammer, losing the trust of business partners and clients, incurring financial losses, losing funding, and ultimately losing employees. All these circumstances determine why businessmen, even when being right, avoid engaging in (public) discussions with the STI and do not go to court.

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Dmitrijus Mačiuginas

Post-Brexit litigation features and recommendations for business

23 February 2021

Since January 1st, 2021 the Brexit transition period completely ended. For the business and private subjects of Lithuania, it means that before filing the claim/complaint against a UK subject or negotiating with it over the terms of a future contract it is essential to be aware of the new post-Brexit legal landscape.

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Justinas Jarusevičius

Lithuanian freezing order – key issues to know when you try to get one

4 September 2020

Lithuanian Code of Civil procedure establishes a freezing order as a tool that could be used to freeze the assets owned by a defendant in order to safeguard the enforcement of the court judgment.

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Laurynas Ramonas

Competition law and response to COVID-19

15 April 2020

The world seeks for a flexible approach to competition law application?

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Dr. Rimantas Daujotas

The 2nd Edition of Arbitration in Lithuania is online

19 February 2020

The 2nd Edition of Arbitration in Lithuania is the only comprehensive report on Lithuanian arbitration law and practice in English.

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Dr. Rimantas Daujotas

The Arbitral Tribunal’s anti-suit injunctions in European Union Law

11 May 2018

Dr. Rimantas Daujotas contributed an article "The Arbitral Tribunal's anti-suit injunctions in European Union Law – the West tankers & Gazprom case" for Czech (& Central European) Yearbook of Arbitration Volume VIII.

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Dr. Rimantas Daujotas

Victory of E energija in the case against the Republic of Latvia

22 January 2018

Attorney, expert of international arbitration Dr. Rimantas Daujotas commented for Verslo žinios the victory of the Lithuanian company E energija in the case against the Republic of Latvia in investment arbitration. "This process was qualified as a test of ICSID and investment arbitration - it had to show if it was generally possible and worth to arbitrate in the ICSID arbitration, requiring a relatively small amount of damages," the expert explained.

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Ramūnas Audzevičius,

Dr. Denis Parchajev

Russian Arbitration reform through the lens of Lithuanian Law

13 October 2017

Partner Ramūnas Audzevičius and associate Denis Parchajev contributed an article “Russian Arbitration reform through the lens of Lithuanian Law on Commercial Arbitration” for the annual arbitration law journal of Lithuania “Arbitražas. Teorija ir praktika 2017”.

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Ramūnas Audzevičius,

Dr. Denis Parchajev

Role of Lithuanian national courts in the arbitral proceedings

31 March 2017

Partner Ramūnas Audzevičius and associate Denis Parchajev prepared an article "Role of Lithuanian National Courts in the Arbitral Proceedings" for law journal "Teisė" vol. 102.

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Ramūnas Audzevičius,

Dr. Denis Parchajev

Problemic aspects of applying res judicata in international arbitration

10 October 2016

Partner Ramūnas Audzevičius and associate Denis Parchajev contributed an article "Problemic aspects of applying res judicata in international arbitration" for the annual arbitration law journal of Lithuania "Arbitražas. Teorija ir praktika 2016".

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Dr. Rimantas Daujotas

Arbitration between Philippines and China on territories located in the South China Sea

12 July 2016

Senior associate Rimantas Daujotas contributed an article "Arbitration between Philippines and China on territories located in the South China Sea".

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Dr. Rimantas Daujotas

Theory of the arbitration: the perspective of legal realism

28 June 2016

Senior associate Rimantas Daujotas has contributed an article "Theory of the arbitration. The perspective of legal realism".

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Dr. Denis Parchajev

Key changes to the Regulation Brussels I

28 April 2016

Arbitration expert Denis Parchajev prepared an article "Key changes to the Regulation “Brussels I” and the future of arbitration in the context of the application of the regulation" for the law journal "Teisė" vol. 98.

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Dr. Rimantas Daujotas

Why Hague Court cancelled arbitration decision between Yukos and Russia?

20 April 2016

Senior associate Rimantas Daujotas contributed an article "Why Hague court canceled arbitration decision between Yukos and Russia for 50 milliard USD?"

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Dr. Rimantas Daujotas

International economy sanctions: structure and disputes

29 March 2016

Senior associate Rimantas Daujotas contributed an article "International economy sanctions. Structure and disputes".

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Dr. Rimantas Daujotas

Global territorial dispute resolution: main methods and principles

3 March 2016

Senior associate Rimantas Daujotas contributed an article "Global territorial dispute resolution. Main methods and principles".

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Dr. Denis Parchajev

Pathological arbitration clauses in Lithuanian law

28 January 2016

Associate Denis Parchajev prepared an article "Pathological Arbitration Clauses in Lithuanian Case Law" for CIS Arbitration Forum.

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Dr. Rimantas Daujotas,

Ramūnas Audzevičius

Yukos arbitration: tribunal’s jurisdiction and standards of investors’ protection

26 November 2015

Partner Ramūnas Audzevičius and associate Rimantas Daujotas have contributed a publication "Yukos arbitration: tribunal’s jurisdiction and standards of investors’ protection" which was recently released in the annual arbitration law journal of Lithuania “Arbitražas. Teorija ir praktika 2015”.

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Edvinas Lenkauskas,

Mantas Juozaitis

Implementation of the EU VAT Triangulation provisions in Lithuania

24 November 2015

Tax experts Mantas Juozaitis and Edvinas Lenkauskas have contributed their expertise to the article "Implementation of the EU VAT Triangulation provisions in Lithuania"  in the Lithuanian tax news website Mokesčių žinios.

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Justinas Jarusevičius

Review of recent Lithuanian case law development on the application of the New York Convention

12 November 2015

Motieka & Audzevičius associate Justinas Jarusevičius has contributed his latest publication "Lithuania has restrained the unruly horse of public policy" to Kluwer Arbitration Blog.

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Dr. Rimantas Daujotas

Vienna convention on the law of treaties and treaty interpretation

28 October 2015

Associate Rimantas Daujotas has contributed an article entitled “Vienna convention on the law of treaties and treaty interpretation”.

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Dr. Denis Parchajev

Contributed to American Review of International Arbitration 2015

8 October 2015

Associate Denis Parchajev has contributed to The American Review of International Arbitration 2015.

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Dr. Rimantas Daujotas

Published the book on international investment law and arbitration in the Baltics

2 September 2015

Associate Rimantas Daujotas has had the first book in the Baltics on international investment law and arbitration published.

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Mantas Juozaitis

Excise duty exemptions for fuel products and problems of their application in practice

12 August 2015

Senior associate Mantas Juozaitis has contributed their expertise to the article "Excise duty exemptions for fuel products and problems of their application in practice" in the Lithuanian tax news website Mokesčių žinios.

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Mantas Juozaitis

The importance of CMR waybill in proving a right to apply a 0% VAT rate

23 June 2015

Senior associate Mantas Juozaitis has contributed their expertise to the article “The importance of CMR waybill in proving a right to apply a 0% VAT rate for the supply of goods to other EU Member States: relevant case-law” published in the tax news website “Mokesčių žinios”.

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Mantas Juozaitis

VAT obligations upon the sale of assets in a public auction by the court bailiff

2 June 2015

Senior associate Mantas Juozaitis has contributed to the recently published article "VAT obligations upon the sale of assets in a public auction by the court bailiff" in the Lithuanian tax news website Mokesčių žinios (Tax News).

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Dr. Rimantas Daujotas

Challenge of arbitrators in international investment arbitration

6 May 2015

Our associate Rimantas Daujotas has published his latest publication "Challenge of arbitrators in international investment arbitration", which was recently released in the periodical scientific law journal of Vilnius University "VU mokslo darbai. Teisė".

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Mantas Juozaitis,

Edvinas Lenkauskas

The supply of care workers by a temporary-work agency is a taxable transaction for VAT purposes

21 April 2015

Motieka & Audzevičius tax experts Mantas Juozaitis and Edvinas Lenkauskas have published an article on "The supply of care workers by a temporary-work agency is a taxable transaction for VAT purposes" in the Lithuanian tax news website Mokesčių žinios.

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Mantas Juozaitis

Novelties in the implementation of tax payer rights for VAT deductions

13 April 2015

Motieka & Audzevičius senior associate Mantas Juozaitis has recently recently published an article on the "Novelties in the implementation of tax payer rights for VAT deductions: relevant tax legislation" in the Lithuanian tax news website "Mokesčių žinios" (Tax News).

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Mantas Juozaitis

Differences between the contracts of real estate lease and service provision

3 March 2015

Motieka & Audzevičius’ tax expert Mantas Juozaitis shares his insights on the theme “Differences between the contracts of real estate lease and service provision”.

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Mantas Juozaitis,

Edvinas Lenkauskas

The victory of the taxpayer in the Supreme Administrative Court of Lithuania

11 February 2015

Tax experts Mantas Juozaitis and Edvinas Lenkauskas have recently examined a particularly interesting case in Lithuanian tax case law in which the taxpayer won a case against the tax administrator in an article published in the Lithuanian publication "Mokesčių žinios".

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Mantas Juozaitis

Fixed establishment for VAT purposes

27 January 2015

Motieka & Audzevičius’ tax law specialist Mantas Juozaitis shared his expertise on the subject "Fixed establishment for VAT purposes" in the Lithuanian tax journal Mokesčių žinios. In the article, the authors examine the fixed establishment definition for VAT purposes in accordance with ECJ practice.

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Dr. Rimantas Daujotas,

Ramūnas Audzevičius

The concept of legitimate expectation in investor-state arbitration

21 July 2012

Ramūnas Audzevičius and Rimantas Daujotas contributed an article “The concept of legitimate expectation in investor-state arbitration and the European Court of Human Rights” which was published in Russian Bulletin of the International Commercial Arbitration No 2 (6) 2012.

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