The legal system of Latvia
A civil-law system whose 1922 constitution was restored after independence in 1991, with a dedicated Constitutional Court that is unusually active for the region. An EU and eurozone member.
Legal tradition
Latvia belongs to the civil law tradition. A civil-law system whose 1922 constitution was restored after independence in 1991, with a dedicated Constitutional Court that is unusually active for the region. An EU and eurozone member.
How power is divided
Parliamentary government with a parliament-elected president and a separate Constitutional Court alongside the ordinary judiciary.
Where law comes from
- Satversme
- The 1922 constitution.
- EU law
- Directly applicable and, in its field, paramount.
- Laws of the Saeima
- Primary legislation.
- Cabinet regulations
- Delegated legislation under statute.
The legal profession
Sworn advocates belong to the Latvian Council of Sworn Advocates; sworn notaries handle property and succession formalities.
Law by topic in Latvia
- Human RightsThe 1998 rights chapter, the ECHR and the OmbudsmanFundamental rights were added to the Satversme in 1998 and are reinforced by the directly applicable ECHR. The Ombudsman (Tiesībsargs) investigates rights complaints against public bodies.
- Business & CorporateThe SIA private limited company at the Register of EnterprisesThe limited liability company (SIA) is the dominant form, registered with the Register of Enterprises. A micro-capital SIA can be formed with a nominal amount, while the standard minimum is EUR 2,800.
- Property & LandCorroboration in the Land Register through sworn notariesOwnership is established by corroboration in the Land Register (zemesgrāmata) kept by the district courts, with sworn notaries authenticating transactions. A stamp duty applies on registration.
- Employment & LabourProtective standards under the Labour LawThe Labour Law provides relatively protective standards on dismissal, working time and equal treatment. Trade unions and the State Labour Inspectorate play significant roles in enforcement.
- Tax LawProgressive income tax, tax on distributed profits and 21% VATPersonal income is taxed on a progressive scale, and since 2018 corporate tax — like Estonia's — falls only on distributed profits. Standard VAT is 21%, administered by the State Revenue Service.
- Civil ProcedureThe Civil Procedure Law across district and regional courtsCivil cases begin in the district (city) courts under the Civil Procedure Law, with appeal to the regional courts. Small claims and undisputed debts follow simplified and order-for-payment procedures.
- Family LawCivil-Law marriage with a new civil-union frameworkMarriage under the Civil Law is between a man and a woman, as the Satversme was amended to define in 2005. A civil-union law giving same-sex and other couples registered rights took effect in 2024.
- Constitutional LawThe restored 1922 Satversme and an active Constitutional CourtLatvia's 1922 Constitution was restored after independence, with the Saeima electing the President. The Constitutional Court (Satversmes tiesa) reviews legislation, including on individual complaint.
- Immigration & NationalityEU free movement and permits via OCMAEU citizens move freely. Non-EU nationals need a residence permit under the Immigration Law, administered by the Office of Citizenship and Migration Affairs (OCMA), including a startup route.
- Criminal LawThe Criminal Law with prosecutor-led cases and no juryCriminal law is codified in the Criminal Law, with the Prosecutor's Office bringing charges. There is no jury; professional judges decide, and simplified procedures resolve many cases.
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