No. 44/2026
26 October – 1 November 2026 · 103 items
Riga Arbitration Court1
Debtor Has Not Complied With the Arbitration Award: How to Obtain a Writ of Executioncourt.lv·1 November 2026·LV·Debt collection & enforcement·Arbitration & mediation↗
Rīgas šķīrējtiesa (the Riga Arbitration Court) explains that an arbitration award is not directly enforceable: the creditor must apply to the district court for a writ of execution if the debtor has not paid, or has only partly paid, within 10 days of the award being pronounced (citing Civil Procedure Law Articles 534–536). The application is filed with the court at the debtor's declared or registered address, with certified copies of the award and the arbitration agreement attached, and a state fee of €5 to €300 depending on the amount awarded. The process typically takes 1.5–2 months; the court's decision to issue the writ cannot be appealed, though a refusal can be challenged by a private appeal (blakus sūdzība) within 10 days.
Debt collection & enforcement2
Changes to the Debt Collection Procedureifinanses.lv·29 October 2026·LV·Civil procedure↗
The article notes that since 1 July 2026, decisions on compulsory enforcement of obligations under the warning procedure are made automatically, which may speed up creditors' debt recovery while debtors are urged to respond promptly to a warning received.
Survey: 6% of Latvians have debts for utility and other service paymentslvportals.lv·29 October 2026·LV·Financial services↗
A survey by the Credit Information Bureau (KIB) and Norstat found that 6% of Latvian residents have unpaid debts outside the credit sector, mostly for utilities, electricity or telecoms. Most debtors are behind on a single obligation, 43% owe under 500 euros, but almost one in ten owes over 5,000 euros; KIB warns unpaid bills can hurt a person's credit history, a timely concern as the heating season starts.
Civil procedure1
Limits of appeal, court neutrality in civil procedure | Lawyers' conversation #10juristavards.lv·28 October 2026·LV·Case law↗
Jurista Vārds published a conversation between Senate chair Aigars Strupišs and advocate Olavs Cers on the limits of admitting new evidence on appeal and on court neutrality in civil procedure (the full text is behind the site's subscription paywall).
Arbitration & mediation4
Will Russia return to international ice? Arbitration court orders hockey players admitted to world championshipslsm.lv·31 October 2026·RU·Case law↗
The Court of Arbitration for Sport (CAS) upheld an appeal by the Russian ice hockey federation and ordered the International Ice Hockey Federation to admit Russian teams to the world championships, finding the federation had not shown convincing evidence of a security threat. The federation disagrees but says it will comply. Latvia's team will not be able to play Russia, as the Sports Law forbids it.
Restoring Trust in Arbitration: Strengthening Oversight of Arbitration Reformficil.lv·29 October 2026·EN·Case law·Civil procedure↗
The Foreign Investors Council in Latvia (FICIL) calls for a review of the oversight framework for arbitration institutions and for consistent court practice under the amendments in force since 4 July 2024, which introduced a mechanism for setting aside domestic arbitral awards. It says inconsistent application of the new rules undermines legal certainty and names three priorities: assessing whether current oversight is sufficient, widening access to anonymised court decisions, and systematically monitoring the reform's practical effect. The call builds on the Constitutional Court judgment of 23 February 2023 in case No. 2022-03-01.
Billions at stake: Lithuania to spend another €700,000 on arbitration with Belaruskalibb.lv·27 October 2026·RU·Case law↗
Lithuania's dispute with Belarusian potash producer Belaruskali is being heard at the international Permanent Court of Arbitration (PCA), where Belaruskali and Swiss-registered Hasenberg have filed investment claims against Lithuania. Belaruskali seeks about $12.09 billion and Hasenberg around €15 billion, relying on a 1992 Lithuania–Switzerland investment protection treaty; the dispute stems from Lithuania's 2022 move to void a rail-transit contract that halted potash transit through Klaipėda port. Lithuania's Finance Ministry has sought a further €691,000 for legal costs, with €4.93 million allocated to these cases since 2023.
Know your options: free legal consultation and state-funded mediationta.gov.lv·26 October 2026·LV·Judiciary↗
The Court Administration reminds that under the ESF Plus "Access to Justice" project, from 23 September through 22 March 2027 every resident can get a free initial legal consultation, while state-funded mediation is available to certain vulnerable groups for resolving disputes. Consultations run by phone, video call, in writing or in person, and mediation eligibility requires meeting one of several criteria, such as low-income household status. Both services have their own toll-free numbers and email addresses.
Insolvency & legal protection1
What happens to airBaltic's planes and assets: creditors order a large-scale auditbb.lv·28 October 2026·RU·Debt collection & enforcement·Commercial law↗
AirBaltic's unsecured creditors committee has asked a New York bankruptcy court to approve three advisers to assess the airline amid its U.S. Chapter 11 restructuring of financial obligations. The advisers will review liquidity, cash-flow forecasts, pre-filing transactions and assets including aircraft, engines, hangars and real estate; the review itself does not mean any asset sale has been decided, and a court hearing on the request is set for 17 November.
Law of obligations1
Saeima strengthens consumers' right to compensation for harm caused by defective goods or servicessaeima.lv·29 October 2026·LV·Financial services·Legislation↗
On 29 October the Saeima passed in third, final reading a new law on liability for harm caused by defective products or services, replacing the previous regime and extending it to software and AI systems. Injured parties no longer need to prove the manufacturer's or provider's fault - only a causal link between the defect and the harm - easing claims for material and non-material damages. The law excludes purely digital content such as e-books.
Commercial law11
Which Documents Must Be Filed With the Tax Authority When a Company Is Liquidatedifinanses.lv·1 November 2026·RU·Tax↗
The State Revenue Service has prepared explanatory guidance on which documents a company must submit to it in the event of liquidation and how tax obligations are to be fulfilled during that process.
Amendments to the Financial Instruments Market Lawvestnesis.lv·30 October 2026·LV·Financial services·Legislation↗
Amendments to the Financial Instruments Market Law, adopted 15 October and published 30 October, transpose EU Directive 2024/2811, replace the "official list" concept with "regulated market," and set new requirements for audit committees, shareholder-rights exercise, and payment for investment research. The law also strengthens the regulator's powers over issuer-sponsored research and separates SME growth-market segments from the rest of the regulated market. It takes effect on the 14th day after publication unless stated otherwise.
Amendments to the Sustainability Information Disclosure Lawvestnesis.lv·30 October 2026·LV·Financial services·Legislation↗
Amendments to the Sustainability Information Disclosure Law, adopted 22 October and published 30 October, raise the reporting threshold to net turnover above EUR 450 million and more than 1,000 employees, and let larger companies rely on smaller value-chain partners' self-declared size. The reporting duty for the main group of companies starts with financial year 2027, while companies below the new thresholds get relief for 2026.
Estonia's Agrone acquires Rīgas piena kombināts and Valmieras pienslsm.lv·30 October 2026·RU·Contracts & trade↗
A deal closed under which Estonian agricultural group Agrone Grupp, through its parent company, acquired 100% of Food Union Management, the owner of both Latvian dairy processors. The shares were bought from Food Union Luxembourg Holdings II, and completion followed clearance from the Latvian Competition Council and its Estonian counterpart. The price was not disclosed.
How did the funeral-services cartel work?ir.lv·29 October 2026·LV·Contracts & trade↗
Ir magazine reports that the Competition Council found funeral-service companies had coordinated prices in state tenders so the winner was known in advance (the full text is paywalled after the introduction).
Finance Ministry proposes replacing lottery permits with notification to the tax authorityfm.gov.lv·29 October 2026·LV·Legislation↗
On 29 October the Finance Ministry opened for public consultation a draft law replacing the permit requirement for goods-and-services lotteries with a notification to the State Revenue Service (VID). Companies would need to notify VID at least 10 working days in advance, and VID could prohibit a lottery in statutory cases, while the 25% state fee on the prize fund stays unchanged. Consultation on the TAP portal runs until 12 November.
Also reported by: lvportals.lv
Enterprise Register Filings Will Only Be Accepted Electronically or Through a Notaryrockbridge.legal·28 October 2026·LV·Judiciary·Legislation↗
From 7 January 2027, filings with the Enterprise Register can only be submitted electronically via the registrs.ur.gov.lv portal or through a sworn notary, with automated decisions introduced for simple cases such as a registered-address change, while affected persons may request an explanation or appeal such a decision.
Reorganization of a Capital Company: Types and Processifinanses.lv·28 October 2026·LV↗
The article covers the legal framework for reorganizing Latvian LLCs and joint-stock companies, noting that under Commercial Law Section 370 small-capital companies meeting the Section 185(1) criteria cannot be reorganized, while an acquiring company must meet the minimum capital set in Section 185.
Competition Council clears Estonian dairy group's acquisition of Food Unionkp.gov.lv·27 October 2026·LV↗
On 22 October the Competition Council adopted, and on 27 October published, a decision allowing an Estonian agricultural group, via SIA "HUMMULI", to acquire sole decisive influence over SIA Food Union Management, owner of AS "Rīgas Piena kombināts" and "Valmieras piens". The Council found the deal would not significantly change market structure in either raw-milk wholesale or dairy production, and cleared it unconditionally.
Competition Council clears Infortar Agro's acquisition of LITAGRAkp.gov.lv·27 October 2026·LV↗
On 22 October the Competition Council adopted, and on 27 October published, a decision clearing Estonian company OÜ Infortar Agro (part of the AS "Infortar" group) to acquire decisive influence over Lithuania's UAB "LITAGRA", whose only related company in Latvia is feed producer UAB "Joniškio grūdai". The Council found no risk of a dominant position in any Latvian market and approved the deal unconditionally.
Minority Shareholders' Rights to Contest Shareholders' Meeting Decisionsifinanses.lv·26 October 2026·LV·Case law↗
The article explains that under Section 286(1) of the Commercial Law, a shareholders' meeting decision can be contested in court on several grounds, such as breaches of meeting-notice rules, unjustified denial of information, or material procedural defects in voting.
Contracts & trade7
From 1 November, building non-use or resumed use must be reported via BISbvkb.gov.lv·30 October 2026·LV·Legislation↗
On 30 October the Construction State Control Bureau announced that from 1 November, reports on the non-use or resumed use of public or multi-apartment buildings must be filed through the Building Information System (BIS) instead of the municipal building authority as before. The owner, legal holder, or an authorised representative must report whether the building is in use and, if not, whether it is fully enclosed.
November heat-energy tariff changes approved for fourteen companiessprk.gov.lv·30 October 2026·LV↗
On 30 October the Public Utilities Commission approved new heat-energy tariffs for 14 regulated companies effective 1 November (one from 18 November); most tariffs rise due to higher fuel costs, while one company's tariff falls. The decision affects billing for residents and businesses in several Latvian municipalities.
November water-utility tariff changes for two regulated companiessprk.gov.lv·30 October 2026·LV↗
On 30 October the Public Utilities Commission approved new water-utility tariffs effective 1 November for two regulated companies, SIA "Limbažu Siltums" and SIA "Rūpe." The change affects residents and businesses in the relevant municipalities.
New Architecture Law to strengthen quality-driven urban planninglvportals.lv·29 October 2026·LV·Legislation·Judiciary↗
On 29 October the Saeima passed, as urgent legislation in its final reading, a new Architecture Law setting out the sector's basic principles, municipal competence and professional self-governance for architects. It creates a city-architect function and a Latvian Certified Architects College as the profession's self-governing body, and regulates architecture competitions. The law takes effect on 1 January 2027 alongside related construction regulation amendments.
Justified requirements and responsible contract performance oversightiub.gov.lv·27 October 2026·LV↗
On 27 October the Procurement Monitoring Bureau published guidance stressing that good procurement starts with well-justified, competition-friendly requirements and does not end when the contract is signed - the authority must keep checking that delivery matches requirements and that any contract changes are lawfully justified. As an example, it cites a case where an authority accepted charging units of a different capacity than specified, drawing administrative liability for breaching the contract-amendment rules.
Builders' wages rise: Economy Ministry proposes new mechanism for revising construction costsbb.lv·26 October 2026·RU·Employment law↗
The Economy Ministry has drafted amendments letting construction firms recover higher labour costs when sector minimum wage rates rise after a contract price was set. The legal basis would be Cabinet rules on mandatory conditions for state construction contracts, with indexation applying only when all minimum rates rise and capped at the actual growth in average construction hourly pay; general contractors would have to apply the same mechanism to subcontractors and pay them within 60 days of completion and invoicing.
Importing From China: Six Questions to Check Before Cargo Leaves Portltrk.lv·26 October 2026·LV·Tax↗
An LTRK member article sets out six questions to check when importing goods from China, including the EORI number, the goods' CN code, delivery terms (EXW, FOB), document compliance, applicable customs duties and VAT, and the need for additional certificates.
Employment law10
Court rules former prosecution office director Grīnhofa's dismissal invalidlsm.lv·30 October 2026·LV·Case law↗
A Riga court upheld former Prosecutor General's Office administrative director Ilze Grīnhofa's claim and declared her dismissal invalid, finding that her employment had already ended on 17 June when she gave notice for an important reason, so the office's order issued the next day could not change the grounds for dismissal. The ruling is not yet final and can be appealed within 20 days.
Staff redundancy: what to compare to determine who keeps the joblvportals.lv·30 October 2026·LV·Case law↗
LV portāls explains how employers must choose which staff to keep during a headcount reduction. Under Labour Law Section 108, priority goes to employees with better results and qualifications, but the employer must first identify who does equivalent work; if results are similar, seniority, work injury and childcare duties come into play, and a cited Senate ruling says the comparison pool cannot be narrowed to annual evaluations alone.
Minimum Wage in 2027 Will Be 820 Eurosifinanses.lv·30 October 2026·RU↗
It has been set that in 2027 the minimum monthly wage in Latvia will be 820 euros, which also underlies the review of several related taxes and social payments.
Call to Give Trade Unions a Voice to Strengthen Social Dialoguearodbiedribas.lv·30 October 2026·LV·Judiciary↗
The Free Trade Union Confederation sent the President a letter which, citing Article 108 of the Constitution, the Trade Unions Law and Constitutional Court case law on unions' status as member representatives, warns that dismissive attitudes from some officials threaten social dialogue, and asks the President to encourage regular meetings between the Prime Minister and social partners.
Mass layoffs at airBaltic: 300 pilots and cabin crew may lose jobs, union outragedbb.lv·28 October 2026·RU↗
AirBaltic plans to cut about 100 pilots and 200 cabin crew, with all cabin-crew cuts falling on the Riga base, and notices beginning 31 October. The Latvian Aviation Union (LAP) says selection criteria were never agreed with worker representatives and demands the process be halted, while the State Employment Agency refused to extend the notice period from 30 to 60 days; affected staff can sign a termination agreement giving priority for rehiring, or receive a standard dismissal notice that carries no such priority.
airBaltic plans to dismiss about 100 pilots and 200 cabin crew, union sayslsm.lv·28 October 2026·RU↗
The Latvian Aviation Union says airBaltic plans to dismiss about 100 pilots and about 200 cabin crew, with all cabin-crew cuts at the Riga base. Employees begin to be told from 31 October whether they keep their jobs, following the fleet reduction to 36 aircraft. The union claims the selection relies on internal lists and a performance-assessment method that were not agreed with the unions.
What to Do If an Employee Refuses to Perform a Taskifinanses.lv·28 October 2026·LV↗
The article examines a case where an employee refuses an assignment, believing extra pay is due for added workload, and notes an employer cannot unilaterally expand contractual duties by relying on a generic clause on other duties set by the employer.
Home EV Charging: Reimbursing an Employee's Costsrockbridge.legal·28 October 2026·LV·Tax↗
The article looks at how an employer can reimburse an employee for home EV charging costs, noting that the tax and legal treatment is not straightforward and each case must be assessed individually so the reimbursement is properly justified and does not create unnecessary tax risk.
Employers Will Have to Report on Employee Benefitsifinanses.lv·27 October 2026·LV·Legislation↗
The article notes that EU Directive 2023/970 on pay transparency will require employers to compare employee pay, including bonuses and benefits, with planned Latvian penalties for breaches reaching up to 14,000 euros for legal entities.
How to Properly Define Remuneration in an Employment Contract?leinonen.eu·26 October 2026·EN↗
The article reviews Labour Law requirements for setting pay in an employment contract: the written contract must state the basic salary and payment timing, may refer to a collective agreement or internal rules that the employer must make freely available, and must distinguish statutory supplements from discretionary bonuses. It cites supplements of at least 50% for night work and at least 100% for overtime and holiday work, the 2026 minimum wage of €780, and the requirement to issue a pay statement with each payment. It notes that, as of September 2026, Latvia had not yet brought into force the law implementing the EU Pay Transparency Directive.
Real estate5
Saeima plans to overhaul the statutory land-use fee for divided propertysaeima.lv·29 October 2026·LV·Law of obligations·Legislation↗
On 29 October the Saeima gave conceptual first-reading support to amendments governing the statutory land-use fee owed by building owners to land owners under divided property. Until 31 December 2031 the minimum fee stays at 4% of cadastral value (at least EUR 50/year), after which the amount would be set by agreement or, failing that, by a court. The Justice Ministry drafted the bill to implement a Constitutional Court ruling.
How to restrict unauthorised use of a servitude roadlvportals.lv·28 October 2026·LV·Law of obligations↗
In an e-consultation, LV portāls advises a landowner burdened by a contractual road servitude who wants to curb heavy third-party traffic to first negotiate new usage terms with the dominant-property owner, and failing that, to sue for reasonable restrictions. The answer cites Civil Law articles 1132, 1139 and 1140, which require a servitude to be used only to the minimum extent necessary and bar the servient owner from obstructing its proper use.
Two taxes on one property: how not to get lost between two cadastral valuesbb.lv·28 October 2026·RU·Tax↗
Bb.lv explains that Latvia's cadastral-value revision continues until 31 December 2028, and until then property has two values — a frozen 'fiscal' one and a current 'universal' one — applied depending on the purpose (taxes, rent, compensation). The Finance Ministry has warned the universal value can sometimes fall below market value, potentially giving businesses an edge when buying state property, while companies can show a higher value to banks while paying tax on the lower fiscal figure.
What to do when co-owners refuse to sell their shareslvportals.lv·27 October 2026·LV·Law of obligations↗
An LV portāls e-consultation explains what to do when co-owners of a jointly owned house cannot agree on a sale. Under Civil Law Article 1074, no co-owner can be forced to remain in co-ownership and any of them may demand division at any time; Article 1075 lets a court, in case of dispute, assign real shares, award the whole property to one or more owners who must pay the others, order a sale, or decide by lot, and the court may also divide the building into separate apartment ownership where residential units exist.
Emergency in an apartment building: how to act correctlylvportals.lv·26 October 2026·LV↗
In an interview with Dace Vārna, head of the owners' association 'Mājoklis', LV portāls sets out the priorities in an apartment-building emergency: safety first, then limiting damage, then documenting it, calling the manager or 112/114 depending on the situation. Owners must give the manager current contact details and apartment access, notify their insurer, limit losses, and ideally draw up a same-day incident report with photos and signatures; a building emergency instruction adopted by a two-thirds owner vote is also recommended.
Tax17
New 2-euro handling fee now applies per item in parcels from outside the EUlsm.lv·1 November 2026·RU·Contracts & trade↗
Rus.LSM reports that new EU rules now impose a 'Union handling fee' of 2 euros per product line on parcels from non-EU countries. Buyers pay it, on top of customs duty and VAT, for purchases from online shops in China, the US, the UK, Norway and other third countries, and the State Revenue Service says the aim is fairer competition and reduced fraud.
VAT Treatment of Cross-Border Trade to Be Clarifiedifinanses.lv·1 November 2026·RU↗
Plans are to clarify the application of VAT to e-commerce transactions and to set a 0% VAT rate for supplies of goods and services carried out under the EU's defence-strengthening instrument.
Business starters can pay a 10% micro-enterprise tax from 1 April next yearlsm.lv·31 October 2026·LV·Commercial law↗
LSM reports that from 1 April 2027 a new 10% micro-enterprise tax takes effect, payable on turnover by individuals with annual turnover up to 12,000 euros who employ no staff. The new regime comes with simplified payment rules for business starters, illustrated in the report with a specific farming business example.
VID enables businesses to streamline export formalitiesvid.gov.lv·30 October 2026·LV↗
On 30 October the State Revenue Service announced that the Automated Export System (AES) now has an API feature letting companies connect their own IT systems to the customs system, reducing manual work in filling out export declarations. Businesses can test the API in the AES test environment within EMDAS2 before moving to production.
Royalties and Taxes for a Non-Residentifinanses.lv·30 October 2026·LV↗
The article explains that royalties paid to a non-resident for creating a literary, scientific or artistic work are subject to Latvian personal income tax at 25.5%, after applying a notional expense deduction of either 50% or 25% depending on the type of work.
What to Do If a Company Failed to Register as a VAT Payer Through Ignoranceifinanses.lv·30 October 2026·LV↗
The article analyzes a case where a company used an e-commerce platform for two years but, through ignorance, failed to register as a VAT payer, and explains what it should do and what sanctions it may face.
Applying the Micro-Enterprise Tax to Liquidation Quota Paymentsifinanses.lv·30 October 2026·RU·Commercial law↗
Guidance explains how the micro-enterprise tax (PNN) applies when a liquidation quota is paid out to a company's members, setting out the special conditions for taxing such a payment.
Low-Tax Country List Updatedifinanses.lv·30 October 2026·RU↗
The tax authority has published an updated list of low-tax or no-tax countries and territories, applicable from 1 November 2026, which affects the tax treatment of transactions with those jurisdictions.
If money was gifted: when to declare it, when to pay taxpress.lv·29 October 2026·RU·Law of obligations↗
Press.lv sets out Latvia's rules on declaring gifted money: transfers from a spouse or a relative up to the third degree for shared household expenses need no declaration, while transfers from relatives without a shared household must be declared though no tax is due. Transfers from unrelated persons over 1,425 euros a year are subject to personal income tax, and gifts from relatives exceeding 10,000 euros a year from one donor must be declared in the annual return between 1 March and 1 June.
Call to Shift Shadow-Economy Policy Toward Encouraging Good-Faith Businessplz.lv·29 October 2026·LV·Legislation↗
At its 27 October sitting, the Saeima's shadow-economy subcommittee concluded that reducing the shadow economy must be tied more closely to tax policy and that the state should shift its approach from control toward encouraging good-faith business.
Finance Ministry proposes clarifying cross-border VAT rules and a 0% rate for SAFE defence procurementfm.gov.lv·28 October 2026·LV·Contracts & trade·Legislation↗
On 28 October the Finance Ministry submitted to government amendments to the VAT Law clarifying the distance-sales threshold and special VAT schemes for EU cross-border e-commerce, and temporarily extending the special scheme to gas, electricity and heat supplies. The amendments set a 0% VAT rate for goods, services and imports under SAFE defence-procurement contracts and clarify the 0% rate for diplomatic and consular purchases. The draft states no specific entry-into-force date.
VID: EU extends autonomous tariff quotas for fishery products to end of 2027vid.gov.lv·28 October 2026·LV·Legislation↗
On 28 October VID reported on Council Regulation (EU) 2026/2446 of 26 October 2026, published in the EU Official Journal on 28 October, which amends Regulation (EU) 2023/2720 on EU autonomous tariff quotas for fishery products. The application period of Regulation 2023/2720 is extended to the end of 2027 to avoid a gap in reduced or zero duties on certain fishery products while a new quota regulation is finalised. The new regulation enters into force on the twentieth day after publication, around 17 November 2026.
When the 0% VAT Rate Appliesifinanses.lv·27 October 2026·LV↗
The article explains in which cases a 0% VAT rate can be applied to supplies of goods within the European Union and which supporting documents are required.
VID explains new crypto-asset investment-account regime and voluntary declarationvid.gov.lv·26 October 2026·LV·Legislation↗
On 26 October VID published guidance on amendments to the Personal Income Tax Law, adopted 15 October, published in the Latvijas Vēstnesis gazette on 22 October and effective 23 October. The amendments extend the investment-account tax regime to crypto-asset transactions and introduce a one-time voluntary declaration for previously undeclared crypto holdings at a 10% tax rate on their market value as of 31 December 2026; the declaration window runs from 1 April to 31 May 2027, and filers are shielded from penalties and criminal liability for the previously undeclared income.
VID advisory ruling on donations, equal treatment and CIT relief for public-benefit organisationsvid.gov.lv·26 October 2026·LV·Commercial law↗
On 26 October VID published an anonymised advisory ruling on a public-benefit organisation (SLO) question: whether applying equal funding rules for a youth sports team (financed by unrelated companies' donations) to a board member's own child counts as using assets for an office-holder's benefit — prohibited under the Public Benefit Organisations Law — and whether that affects donor companies' right to the Article 12 corporate income tax relief. VID's answer analysed the law's definitions of public-benefit activity and the ban on serving the private interests of persons related to office-holders.
Automated Decision-Making Planned in Tax Authority Information Systemsplz.lv·26 October 2026·LV·Data protection↗
On 22 October the Saeima adopted in final reading amendments to the SRS law that refine the rules on automated individual decision-making and personal-data profiling, giving affected persons the right to request an explanation and appeal such a decision.
A Guide to Christmas Bonuses in Latvia for Foreign-owned Businessesleinonen.eu·26 October 2026·EN·Employment law↗
The article summarises the tax treatment of Christmas bonuses in Latvia: cash bonuses count as salary, while non-cash gifts count as a benefit. Gifts up to €100 are not VAT-deductible but do not increase corporate income tax, while every other bonus, cash or in kind, is taxed as salary at a 25.5% personal income tax rate plus social contributions of 23.59% from the employer and 10.5% from the employee. It warns that misclassifying a bonus or reporting it late to the tax authority can trigger penalties.
Financial services11
Tactical workaround: why bank Indexo is targeting consumer creditlsm.lv·31 October 2026·RU·Commercial law↗
A Rus.LSM analysis explains why bank Indexo is focusing on consumer lending: it lacks a large, cheap deposit base yet, while consumer loans offer higher margins. Its deal with DelfinGroup helps the bank boost capital and meet regulatory requirements, and in a market dominated by four large foreign banks, Indexo also sees opportunities in mortgage refinancing.
Amendments to the Compulsory Motor Third-Party Liability Insurance Lawvestnesis.lv·30 October 2026·LV·Civil procedure·Legislation↗
Amendments to the compulsory motor third-party liability insurance law, adopted 15 October and published 30 October, introduce "direct loss settlement" from 1 July 2027, letting an injured party claim from their own insurer rather than the at-fault party's, except in specific cases such as losses above EUR 50,000. From 1 January 2027 the Motor Insurers' Bureau gains wider functions, including the ability to borrow from a credit institution if the Guarantee Fund lacks money to cover claims.
How to Sell or Buy a Car Still Under a Leasing Payment Planfinancelatvia.eu·30 October 2026·LV↗
The article explains that when selling a car still under a leasing payment plan, the seller does not need to pay off the remaining balance before the sale but must notify the lessor, who settles the existing obligation, while the buyer can arrange a new lease contract with the same or another financier.
Saeima backs changes to strengthen consumer rights and promote product repairsaeima.lv·29 October 2026·LV·Legislation↗
On 29 October the Saeima adopted in final reading amendments to the Consumer Rights Protection Law setting uniform requirements for repair services and improving EU-wide access to information on repairers. A consumer who chooses repair over replacement can get a one-year warranty extension once, and repairs must be free and completed within a reasonable time. The aim is to support the circular economy.
Bank of Latvia discusses ESG supervisory approach at Sustainability Forumbank.lv·29 October 2026·LV·Data protection↗
On 29 October the Bank of Latvia held its Sustainability Advisory Forum, discussing with industry representatives how EU sustainability requirements apply to the financial sector. The forum reiterated that banks must already assess ESG risks under the EU's CRR/CRD rules and EBA guidelines, with requirements scaled to a bank's size and risk materiality. The Bank also presented early, informational guidance for identifying economic activities favourable or unfavourable to biodiversity.
The EBA advises on targeted simplifications to Taxonomy disclosureseba.europa.eu·29 October 2026·EN·Commercial law·Legislation↗
On 29 October the EBA, together with ESMA and EIOPA, published advice to the European Commission on targeted simplifications to the Taxonomy Regulation's Disclosures Delegated Act, proposing to drop the fees-and-commissions and trading-book KPIs and to harmonise group-level disclosure requirements. The proposals form part of the EU's "Omnibus" simplification drive and will feed into the Commission's future legislative proposals; no specific entry-into-force dates are given.
Which Businesses Do Banks Lend To?ifinanses.lv·29 October 2026·LV↗
The article looks at which criteria bank credit specialists weigh when deciding whether to lend to a company, and how banks themselves secure funding as interest rates rise.
Amendments to the Credit Institutions Lawvestnesis.lv·28 October 2026·LV·Commercial law·Legislation↗
Amendments to the Credit Institutions Law, adopted 15 October and published 28 October, extend consolidated supervision to non-financial companies in which a credit institution holds a significant equity stake. The law also lets social service offices request a person's account statements from the Account Register in defined social-assistance cases, a provision that applies from 1 July 2027.
Bank of Latvia: lending activity grew significantly in 2025-2026bank.lv·28 October 2026·LV·Commercial law↗
On 28 October the Bank of Latvia published its annual Financial Accessibility Review 2026, showing corporate loan balances grew 15.3% and household loans 9.9% in 2025, a trend that continued into H1 2026. The review attributes the growth to lenders' greater willingness to finance a wider range of clients, including riskier first-time borrowers, though Latvia's credit-to-GDP ratio remains among the lowest in the euro area. The Bank recommends strengthening competition in lending and broadening funding sources, including credit securitisation.
Distance Contracts for Financial Services: What Has Changed?ifinanses.lv·26 October 2026·LV·Contracts & trade·Legislation↗
Since 25 September 2026, providers of financial services concluding distance contracts with consumers must comply with Cabinet Regulation No. 561 implementing EU Directive 2023/2673, reviewing pre-contractual information, withdrawal procedures, automated processes and online interfaces.
Fearing fraud, thousands of Latvians voluntarily bar themselves from taking loansbb.lv·26 October 2026·RU·Debt collection & enforcement↗
Bb.lv reports that Latvian residents can voluntarily record a self-imposed ban on taking loans in the database of licensed credit bureau AS CREFO Birojs. More than 10,000 people have added such a mark, 42.7% of whom currently have no active credit obligations, and among those who gave a reason, 73.5% did so to limit use of their data for fraud. The article notes that fraud victims often take out loans and hand the money to scammers, which the restriction is meant to prevent.
Data protection5
Electronic Signing Can Continue Without Replacing the eID Cardifinanses.lv·30 October 2026·RU↗
Residents will be able to continue signing documents electronically without replacing their eID card, even if its electronic-signature certificate expires, as long as the electronic-identification certificate remains valid.
Chief AI Officer: lessons from the U.S. Department of Defensetriniti.lv·30 October 2026·EN·Analysis & opinion↗
Drawing on a US Government Accountability Office audit of the Department of Defense's Responsible AI programme, the article concludes that AI governance usually fails for organisational rather than technical reasons: only three of ten designated AI-responsibility posts were filled, and the coordination council had not met for months. It notes that the EU AI Act requires staff AI literacy and oversight assigned to people with adequate competence and authority, and argues that Latvian institutions likewise need clear, durable accountability for their AI use that survives organisational changes.
From 1 December, eID cards can be used for remote qualified electronic signatureslvportals.lv·28 October 2026·LV·Legislation↗
On 27 October the Cabinet adopted amendments setting out how eID card holders can create qualified electronic signatures remotely, needed because Cosmo 8.1 chip cards lose their certification in December 2026. Developed by LVRTC, the signature is created and stored in secure state infrastructure using the existing PIN, with no new card or device required, and such signed documents carry the legal force of a handwritten signature across the EU; the change takes effect 1 December 2026.
Law Lecturer Zanda Dāvida Joins Discussion on Consumer Protection in the Digital Environmentjf.lu.lv·28 October 2026·LV·Financial services↗
University of Latvia law lecturer Zanda Dāvida took part in an international discussion on consumer protection in the digital environment, addressing how the forthcoming EU Digital Fairness Act should fit with existing consumer-protection rules while keeping a high level of protection for consumers and children.
Government backs wider mandatory use of official e-address for businesseslvportals.lv·27 October 2026·LV·Commercial law↗
The Cabinet backed a bill from the Ministry of Smart Administration that expands mandatory use of the official e-address: newly registered companies get one automatically from 7 January 2027, existing ones when they next update their Enterprise Register entry from 1 July 2027. From January 2027, businesses can also exchange structured e-invoices through the e-address via a free tool on Latvija.gov.lv; the Saeima still has to review the bill.
Legislation13
Plan for a 50-cent deposit on disposable e-cigaretteslsm.lv·1 November 2026·RU·Contracts & trade↗
A draft Cabinet regulation on a deposit system for e-smoking devices with disposable batteries has been submitted for coordination on the legal acts portal. Buyers would pay a EUR 0.50 deposit, refundable when the used device is returned to a collection machine. The system operator would have to collect at least 50% of devices from 1 February 2027 and 80% from 1 January 2028, with at least one return point in each state city and county centre.
Assessment of the Whistleblower Protection Directivedelna.lv·31 October 2026·LV·Data protection↗
Delna summarized the European Economic and Social Committee's assessment of the EU Whistleblower Protection Directive's application in five member states, including Latvia, finding that fear of retaliation, slow processes and limited anonymous reporting still hamper effective protection, and offered recommendations for improvement.
What the National Cybersecurity Law amendments mean for nationally security-important organisationssorainen.com·30 October 2026·LV·Data protection·Commercial law↗
The article covers amendments to Latvia's National Cybersecurity Law, in force since 1 October 2026, which extend its requirements to companies, associations and foundations designated as nationally security-important under the National Security Law. Such entities must notify the National Cybersecurity Centre within a month, appoint a cybersecurity manager within three months, meet risk-management and audit obligations, and vet staff with access to critical systems; an exception applies to entities whose designation rests solely on owning large forest or farmland holdings.
Also reported by: vestnesis.lv
Structured E-Invoices Will Be Sendable by Emailifinanses.lv·30 October 2026·RU·Data protection↗
The State Revenue Service announced that from 7 January 2027, businesses will also be able to exchange structured e-invoices by email, not only through the existing exchange channels.
Sustainability Reporting Requirements to Be Simplifiedifinanses.lv·30 October 2026·RU·Commercial law↗
Starting from the 2027 reporting year, the duty to prepare a sustainability report will apply only to commercial companies and parent companies of concerns with net turnover above 450 million euros, easing the previously planned requirements.
Heating tariffs to rise from 1 November in Cēsis, Gulbene, Jelgava, Saldus, Valmiera and other townslsm.lv·30 October 2026·RU·Real estate·Contracts & trade↗
The Public Utilities Commission (SPRK) approved higher heat tariffs for 13 regulated companies and a lower one for a single company. From 1 November the new tariffs are, for example, EUR 100.16/MWh in Cēsis, EUR 79.61/MWh in Jelgava and EUR 94.90/MWh in Jūrmala, with Talsi rising from 18 November. Separately, Rīgas siltums has filed a tariff draft with SPRK for a 19% increase from 1 December.
Wider use of the agreed accident noticelsm.lv·29 October 2026·RU·Financial services·Law of obligations↗
On 29 October the Saeima adopted amendments to the Road Traffic Law due to take effect in 2027. The agreed accident notice will be usable also where more than two vehicles are involved, and in some cases, for example damage to a third party's property, a driver will be able to complete the report alone on police instructions. The list of accidents that must be reported to the State Police is also widened, for instance to cover an injured wild animal or damaged road infrastructure.
Unregistered SIM cards to be banned in the fight against phone fraudlsm.lv·29 October 2026·RU·Data protection↗
On 29 October the Saeima adopted in final reading amendments to the Electronic Communications Law requiring users of prepaid SIM cards to register too. The rule will apply to cards bought after the amendments take effect. The Interior Ministry cites 8,701 phone-fraud cases recorded by the State Police last year, with more than EUR 23.7 million extracted from residents.
Capacity threshold and other conditions set for rejecting wind farm projectslsm.lv·29 October 2026·RU·Contracts & trade·Real estate↗
On 29 October the Saeima amended the Environmental Impact Assessment Law so that a wind farm project can be rejected where wind turbines already operating or permitted in a municipality total at least 150 MW and the project would or could have a significant cumulative negative impact. A municipality may, with justification, set a minimum distance of up to 2 km from a town or village boundary (41 votes for, 11 against). Initial impact assessment will apply to projects of at least 35 MW in parishes with below-average population density.
Latvia finally gets an Architecture Law after more than 20 years of draftinglsm.lv·29 October 2026·RU·Contracts & trade·Judiciary↗
On 29 October the Saeima adopted the Architecture Law in final reading, expected to enter into force on 1 January 2027. It sets basic principles for architecture and landscape architecture, the competence of the Ministry of Culture, the Ministry of Smart Administration and Regional Development and municipalities, and regulates the professional activity and self-governance of the specialists. The law has been debated since 2006.
Law on developing Latvia's eastern territory will cover a larger part of the countrylsm.lv·29 October 2026·RU·Contracts & trade↗
On 29 October the Saeima adopted in third reading a law on developing Latvia's eastern territory, which ended up covering more municipalities than the bill first proposed, including Daugavpils and Rēzekne. It aims to support entrepreneurship and security, gives the municipalities priority access to EU-funded measures and provides for a special support fund financed by a state budget grant.
Press Law amendments restrict freedom to conduct businesssorainen.com·28 October 2026·LV·Commercial law·Contracts & trade↗
The article criticises a draft amendment to the Press Law (No. 26-TA-1846) that would let press distributors require large grocery retailers to display publications on shelves under rules set by the Cabinet of Ministers. A store refusing would face a warning or a fine of up to €10,000, while compensation for the resulting losses, funded from excise revenue via the State Cultural Capital Foundation, would only become available from 2029. The author warns the measure risks excessively restricting retailers' freedom to conduct business and could expose Latvia to an EU fine.
Plan to widen mandatory e-address use and activate it automatically for new businesseslsm.lv·27 October 2026·RU·Data protection·Commercial law↗
On 27 October the government backed amendments widening the group of persons who must use the official e-address to communicate with state bodies. From 7 January 2027 it becomes mandatory for, among others, staff of Latvian institutions and foreign individuals who own real estate in Latvia, and from 1 January 2030 for authorised users of the Latvija.gov.lv portal. New entities registered in the Enterprise Register will get an e-address created and activated automatically, and from 7 January 2027 businesses will be able to exchange structured e-invoices through it.
Case law8
Constitutional Court opens case on maximum heat-energy purchase pricesatversmestiesa.lv·30 October 2026·LVCourt ruling·Contracts & trade·Legislation↗
On 30 October 2026 the Constitutional Court initiated a case on section 49(1.5) of the Energy Law and points of SPRK decision No. 1/15, which set the maximum purchase price for heat energy. The application was filed by SIA "Gren Rīga", arguing the price cap ignores producers' investments and costs and breaches property rights and the equal-treatment principle. The Saeima and SPRK must respond by 4 January 2027.
Court rules dismissal of former Prosecutor's Office director Grīnhofa invalidlsm.lv·30 October 2026·RUCourt ruling·Employment law·Judiciary↗
The Riga City Court upheld the claim of Ilze Grīnhofa, the former administrative director of the Prosecutor General's Office, against the prosecution service and declared her dismissal invalid. Her employment had been ended on 18 June under the Labour Law provision on loss of the employer's trust after unlawful acts. The judgment is not yet in force and can be appealed within 20 days of the full text becoming available.
Senate confirms Latvian Television's right to set criteria for pre-election debate participationcobalt.legal·28 October 2026·LVCourt ruling·Legislation↗
On 27 October 2026 the Senate upheld the lower court's ruling and rejected the Greens and Farmers Union's cassation appeal over Latvian Television's criteria for taking part in a pre-election debate during the 14th Saeima campaign. It held that the right to appear in such broadcasts belongs to a party's list of Saeima candidates rather than to a specific individual, and that a public broadcaster may set its own debate format and participation rules as long as they apply equally to all parties.
Constitutional Court hears case on Riga's gambling restrictionssatversmestiesa.lv·27 October 2026·LVCourt ruling·Commercial law↗
On 27 October the Constitutional Court began hearing case No. 2025-32-03 on provisions of Riga City Council's binding regulations restricting where gambling may be organised in the city. The application was filed by companies holding Riga gambling permits, who argue the rules effectively ban the activity citywide and breach property rights and legal certainty. The case is being heard in written proceedings.
Bank must refund fraud victim, fresh EU court ruling sayspress.lv·27 October 2026·RUCourt ruling·Financial services↗
On 15 October the Court of Justice of the EU ruled in case C-70/25 that a bank must generally refund an unauthorised payment promptly, no later than the next business day after the client reports it, even if it suspects the client was grossly negligent. The case involved a woman who lost about €700 after following a fraudulent link, and whose bank refused a refund; the bank may later seek repayment if it proves the client's intentional or grossly negligent breach, but cannot delay the initial refund on that basis, and the ruling binds Latvian courts in similar disputes.
When the Constitutional Court can refuse to open proceedingslvportals.lv·27 October 2026·LVCourt ruling·Civil procedure↗
LV portāls summarises when the Constitutional Court may refuse to open a case: if the matter falls outside its jurisdiction, the applicant lacks standing, the six-month deadline was missed, or ordinary legal remedies were not exhausted first. A three-judge panel decides under Section 20(5) of the Constitutional Court Law, and the decision cannot be appealed, though a judge's reasoned dissent sends the case to the full seven-judge court; a 2026 example cited is the refusal to hear the Prosecutor General's challenge to timber-pricing decisions, since that office lacked standing to contest such acts.
Woman lived rent-free until the flat was gifted away — eviction case sent back for retrialbb.lv·26 October 2026·RUCourt ruling·Civil procedure·Real estate↗
The Senate overturned a Latgale Regional Court ruling in a case where the apartment's new owner, who received it as a gift, sought to end a free-use agreement and evict the resident. The regional court had dismissed the claim, finding the agreement binding on the new owner, but the Senate ordered a retrial, saying the lower court had not adequately examined the parties' real intent, whether the agreement matched a residential lease, and whether the new owner knew of the occupant's rights; the retrial was set for 26 October.
Welcome to complain: aggrieved citizens start winning cases against Latviabb.lv·26 October 2026·RUCourt ruling↗
Bb.lv surveys the flow of Latvian complaints to the European Court of Human Rights in Strasbourg, reachable only after exhausting domestic courts up to the Senate, where most complaints are dismissed as clearly unfounded. In 2025, 306 complaints were dismissed, and the total number fell from 414 in 2020 to 120; the wins described are modest — 7,500 euros over unlawful phone tapping and 1,600 euros plus 2,000 in costs for a lost laptop — with Latvia's total compensation paid last year at 26,000 euros, up 6,000 from the year before.
Judiciary2
Supreme Court Justice Aija Branta dismissed from officevestnesis.lv·30 October 2026·LV↗
On 29 October the Saeima, at her own request, decided to dismiss Supreme Court Justice Aija Branta from office effective 1 January 2027; the notice was published on 30 October in the official gazette. No further reason or context is given in the decision.
Latvia climbs to 19th in world Rule of Law Index, overtaking France and the USlvportals.lv·27 October 2026·LV↗
Latvia rose two places to 19th out of 143 countries in the World Justice Project's 2026 Rule of Law Index, overtaking France, Spain, the US and Italy, with an overall score of 0.75 (up 1.6% on the year). It scores highest on fundamental rights protection and government openness, and its civil justice system has improved 9.4% since 2021, though anti-corruption and criminal justice still lag.
Analysis & opinion4
Reputation Must Also Be Assessed in Selecting High-Level Officialsdelna.lv·31 October 2026·LV↗
Delna argues that selecting senior officials must weigh integrity and reputation alongside competence, stressing that legal arguments should not replace ethical assessment and that unresolved doubts about integrity can erode trust in an institution even where no formal legal bar to appointment exists.
Can AI answers to legal questions be trusted?triniti.lv·30 October 2026·EN·Data protection↗
The article argues that general-purpose AI models cannot be fully trusted for legal questions, since they make mistakes considerably more often than specialised legal tools. It says reliable legal answers require knowing which version of a law is currently in force, grounding each answer in a checkable provision, and keeping client information secure, which calls for a structured legal database and a secure environment rather than a model alone. It notes that major AI developers are now building separate products for lawyers, which the authors treat as evidence that a general model is not enough on its own.
Foreign investors expect more decisiveness from the new governmentlsm.lv·28 October 2026·RU·Legislation↗
The leadership of the Foreign Investors Council in Latvia (FICIL) urges the new government to take bolder decisions to attract investment and points to uncertainty over migration. Its survey finds only 47% of investors plan to keep investing in Latvia, a historic low, while 37% are unsure. Bank of Latvia data put direct foreign investment in the second quarter of 2026 at EUR 95 million, or 0.8% of GDP.
Accidents and health problems – who answers for the company then?tegos.legal·26 October 2026·LV·Commercial law↗
The article explains how a future power of attorney (Section 2317.1 of the Civil Law) can let a business owner or manager arrange for their affairs to be handled if illness, an accident or an unexplained absence leaves them unable to act. It must be executed before a notary, but takes effect only once the triggering fact is established and entered in the future-power-of-attorney register. The authors also discuss whether the instrument can apply to a prolonged absence beyond the person's control.
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