Although a full month of 2026 has already been spent actively helping clients, it is never too late to look back on the past year.

Partner, Head of Corporate Crime Practice of Sorainen Latvia Office Dr. Violeta Zeppa-Priedīte highlights: “In 2025, we continued to provide assistance to our clients who, due to various circumstances, needed help in the field of criminal law. Each calendar year is professionally marked by something that is both constantly relevant and different. What remained unchanged in 2025 compared to the previous couple of years was the need for assistance for companies and their boards. Specifically in cases involving possible money laundering, tax evasion, sanctions violations, and internal fraud. Meanwhile, an increasingly common client need – which in our view also reflects last year’s broader trends – is support in conducting internal investigations.

An internal investigation is a structured and objective process within an organisation that aims to effectively identify and assess potential violations from an “outside” perspective, identify the individuals involved, and determine the necessary risk mitigation and corrective measures. The conclusions drawn from such investigations serve as an invaluable resource for the organisation and its management, providing a foundation for the operational, legal and strategic decisions necessary to protect and further protect their rights and interests.

Our team of criminal law experts consistently assists clients in close cooperation with other experts within the firm, particularly in tax, customs, commercial law, and finance.

Below, we invite you to familiarise yourself with the most common categories of our clients’ cases in criminal law, for which we provided legal assistance in 2025.

Violation of sanctions

Criminal cases involving possible sanctions violations will remain among the most pressing categories in 2025. Cases related to the application of restrictive measures imposed by the European Union, the relevance of which continues to be determined by the Russian military aggression against Ukraine. As a result, customs authorities are increasingly scrutinising external trade transactions and potential sanctions‑evasion risks, making this issue particularly significant in the daily operations of manufacturers and carriers.

In our experience, in 2025 the most frequent criminal cases concerning sanctions violations have involved import or export transactions with the European Union, in which the Customs Authority has identified indications of sanctioned goods. The nature of the dispute usually focuses on the classification of specific goods (e.g. manufacturing equipment, metal products, certain petroleum products) under the appropriate customs Combined Nomenclature code.  Working together with our criminal law and customs law experts, we help clients assess the compliance of goods with the relevant codes, with the aim of returning the goods to their owner.

In cases where goods are detained at such customs control points, shortly after the initiation of criminal proceedings, the investigator typically requests the court to recognise the goods as linked to a criminal offence within a special “asset confiscation procedure”, even though no criminal offence has yet been established or proven in the criminal case.

The proactive work of our team in sanctions‑violation proceedings resulted in favourable outcomes for our clients, including court decisions recognising that the goods were not connected to any sanctions‑related criminal offence and were therefore not subject to confiscation. During the reporting period, we observed a positive trend in which the courts carefully assessed the evidence submitted by all parties and recognised that the investigator had failed to present sufficient and compelling proof to support the conclusion that the body of evidence in the criminal proceedings provided reasonable grounds to consider the goods to be linked to sanctions violations.

It should be noted that, in addition to assistance in criminal proceedings and related asset confiscation proceedings, in 2025, we also provided legal assistance to clients in matters involving the Financial Intelligence Unit in connection with possible signs of sanctions evasion detected in the activities of business partners. business partners.

In our office, the following colleagues specialise in sanctions violations: Dr. Violeta Zeppa-Priedīte, Jānis Dobelnieks un Krista Niklase.

Money Laundering (ML)

Issues related to ML have been topical in Latvia for several years. In our practice, their analysis continued last year in court proceedings regarding criminally acquired property. We continue to represent clients – both companies and international groups, as well as individuals – in situations where financial assets considered potentially suspicious and linked to ML/TF activities have been seized by banks in Latvia as part of criminal proceedings. In such cases, the involvement of our financial law experts is essential, as we also provide legal assistance to clients whose financial instruments have been seized, in addition to their financial resources.

The main contact persons in ML issues: Dr. Violeta Zeppa-Priedīte un Krista Niklase.

“Criminal proceedings” against a company

In 2025, we continued to actively provide legal assistance to clients in proceedings involving coercive measures against legal entities in connection with possible criminal activities, including corruption, tax evasion, and other economic crimes.

In criminal cases against companies, the quality and practical functioning of the company’s internal control and compliance systems are particularly important. This includes carefully designed policies for corruption prevention, risk management, and internal control, along with their practical implementation and regular updating. Our experience confirms that the absence of such mechanisms or a formal approach to them significantly increases the risk that a company will come under the scrutiny of law enforcement agencies and become involved in lengthy, reputation-damaging proceedings.

The main contact persons in “criminal proceedings” against companies: Dr. Violeta Zeppa-Priedīte, Jānis Dobelnieks and Krista Niklase.

Criminal offences in the field of taxation

Criminal offences in the field of taxation, including breaches related to non‑compliance with payroll requirements, continued to constitute a significant part of the criminal liability risks faced by individuals and businesses in 2025. In such proceedings, the investigative authorities increasingly scrutinise the fulfilment of tax obligations, the risks of off‑the‑books payroll practices, and the effectiveness of corporate internal control mechanisms, which often becomes a decisive factor in determining the further course of the case. A key element in such cases is the tax assessment prepared by the State Revenue Service, which is issued pursuant to Section 23, paragraph 4¹ of the Law on Taxes and Duties, and the substance of which frequently becomes both the subject of substantive objections raised by the parties to the criminal proceedings and a means of evidence.

In cases concerning breaches of payroll requirements, it is often necessary to demonstrate that wages are, in fact, being paid in cash, in compliance with the requirements of Section 70 of the Labour Law and the terms set out in the employment contracts. In such cases, it is essential to ensure accurate calculations, fully incorporate all taxes and deductions in accordance with applicable accounting standards, and substantiate, through appropriate documentation, that wages are paid in compliance with applicable legislation. In practice, this evidence often serves as a decisive element in protecting the legal interests of the parties to the proceedings.

In these matters, our clients are advised and assisted by our team, an integral part of which consists of our tax specialists, while on the criminal law side, the primary contribution comes from Dr Violeta Zeppa-Priedīte and Jānis Dobelnieks.

Property offences – fraud and embezzlement

Property offences, particularly fraud and embezzlement, remained among the most common and legally complex categories of criminal cases in 2025. These offences may manifest in a wide variety of forms – ranging from the falsification of financial documents and unauthorised access to a company’s property, to complex schemes in which an individual acquires, fictitiously or deceitfully, the right to dispose of property belonging to a third party. A common feature in all such offences is the unlawful access by a person to another’s property or proprietary rights, as well as the use of deception or the provision of false information with the intention of obtaining a material benefit at the expense of another person.

In practice, we have provided legal assistance both to victims, including the state – for example, in mandatory procurement (OIK) cases, where the identification of losses, the reconstruction of the scheme of the offence and the protection of the state’s financial interests are of central importance – and to the defence of individuals accused of fraud or embezzlement. Our experience shows that the timely recording of facts and the establishment of a clear legal position in each such case are crucial both for the effective protection of the victim’s rights and for the formulation of a defence strategy.

In these issues, clients are assisted by Dr Violeta Zeppa-Priedīte, Andris Tauriņš and Jānis Dobelnieks.

Corruption offences

Corruption offences continued to constitute a significant part of the workload of investigative authorities in 2025, particularly in relation to bribery, acceptance of bribes, and bribery intermediation. In our practice, we have provided legal assistance both to victims and to individuals accused of corruption‑related offences. These offences may take various forms, but a common feature among them is the unlawful offering or solicitation of a pecuniary or other advantage, the possible use of influence, and attempts to secure favourable decisions by breaching legal norms and harming public or private interests. In such proceedings, accurate clarification of the facts is essential, including the reconstruction of communications, the assessment of possible conflicts of interest, and verification of the circumstances of the use of an official position.

In these matters, legal assistance is provided by Dr. Violeta Zeppa-Priedīte, Andris Tauriņš, Jānis Dobelnieks and Krista Niklase.

Breaches of trade secrets

Breaches of trade secrets were among the most significant categories of economic offences in 2025, particularly in cases where individuals gained access to trade‑secret‑protected information in the context of their employment, service or contractual relationships. In such proceedings, the investigation typically focuses on the unauthorised acquisition, transmission or disclosure of confidential information to third parties, which often also exhibits elements of fraud or document falsification. Typical breaches involve the unlawful access to a company’s intellectual property, deceptive actions aimed at obtaining a material benefit, and the concealment of transactions through the use of false information or forged documents. Such cases often concern commercial undertakings operating in sectors with elevated technological or commercial value, where the loss of a trade secret can result in significant financial harm and the loss of competitive advantage.

In these matters, legal support is provided by Andris Tauriņš and Jānis Dobelnieks.

Stalking

Stalking is an offence manifested through repeated, prolonged and intrusive communication, unwanted presence, or surveillance of a person, causing the victim to fear for their safety and significantly disrupting their daily life. In such proceedings, the investigative authorities typically assess the systematic nature of the conduct and its impact on the victim’s psychological condition, including the existence of threats and the risk of their potential realisation. Cases of stalking increasingly occur in the digital environment, through the use of social networks and other communication platforms, as well as by physically appearing in places habitually frequented by the victim, which significantly heightens the sense of threat.

At the same time, practice shows that criminal-law protection mechanisms are not always sufficiently effective, as administrative or criminal procedural measures often fail to immediately halt the perpetrator’s conduct. As a result, victims frequently require parallel civil‑law protection, including interim protective measures. This is particularly relevant in cases where the stalking continues even after the adoption of formal procedural decisions and poses a prolonged threat to the person’s health, safety and private life.

In these issues, clients are assisted by Dr Violeta Zeppa-Priedīte, Andris Tauriņš, and Jānis Dobelnieks.

Conduct when faced with criminal procedural measures

In practice, we observe each year that having basic knowledge of how to act when investigators arrive at a company’s premises is a crucial precondition for a considered response and for minimising risks and potential adverse consequences to the greatest extent possible. Therefore, in 2025 we prepared a brief handbook containing practical guidance on how to act during an interrogation, a search, and when receiving a request for information within the framework of criminal proceedings. The prepared material serves as a reminder that any conduct within criminal proceedings is formally recorded, making it important to act with care, as the saying goes, ‘you cannot unring a bell’. Material is available on: Ieteikumi rīcībai kriminālprocesuālā darbībā.

In addition to the prepared handbook, in 2025 we also organised a business discussion for our clients entitled ‘When an Investigation Knocks on the Door: How to Maintain Control and Protect Your Reputation’ The aim of the discussion was to provide practical insight into how to prepare for such situations, which cannot be fully anticipated even when a company acts in good faith and adheres to best practice. Our clients assessed this initiative very positively, noting that preventive knowledge and preparedness provide a significant sense of security

Requests for information for the purposes of criminal proceedings

In 2025, we observed a growing need to assist clients in assessing information requests received by companies from investigative authorities, the prosecution service or the courts Several clients approached us to prepare or update their internal company procedures setting out clear steps for assessing and responding to such requests.

This trend – namely, companies seeking legal advice in such situations – is explained by the increasing likelihood of receiving such information requests from foreign law‑enforcement authorities, as well as by the growing number of fraud cases in which perpetrators impersonate public institutions. Therefore, assessing the legal basis and authenticity of such requests has become particularly important, and an increasing number of companies are introducing detailed internal procedures to ensure a secure course of action. In such cases, close cooperation between our criminal law lawyers and our data protection specialists is particularly important, as information requests often involve access to and the processing of various types of data.

In matters concerning information requests, advice is provided by: Krista Niklase.

 

As we conclude 2025, it is worth noting that our team also provided legal assistance in a range of other criminal proceedings beyond the main categories highlighted in this review. Our practice also included assisting clients in cases involving cybercrime, the unlawful acquisition of information containing trade secrets, violence against children, road‑traffic offences, and other matters. Work on such cases this year likewise demonstrated the wide variety of situations that companies and individuals may be required to address, and the importance of ensuring a considered and timely response when faced with criminal procedural matters.