The legal system of Lithuania
A civil-law system with a semi-presidential constitution and an influential Constitutional Court. An EU and eurozone member with a modern consolidated civil code enacted in 2001.
Legal tradition
Lithuania belongs to the civil law tradition. A civil-law system with a semi-presidential constitution and an influential Constitutional Court. An EU and eurozone member with a modern consolidated civil code enacted in 2001.
How power is divided
Semi-presidential government with a directly elected President focused on foreign and security policy, a Government answerable to the Seimas, and a separate Constitutional Court.
Where law comes from
- Constitution
- The 1992 constitution.
- EU law
- Directly applicable and, in its field, paramount.
- Laws of the Seimas
- Primary legislation, including the 2001 Civil Code.
- Government resolutions
- Delegated legislation under statute.
The legal profession
Advocates belong to the Lithuanian Bar Association; notaries handle property, company and succession formalities.
Law by topic in Lithuania
- Constitutional LawA semi-presidential 1992 Constitution and a strong Constitutional CourtLithuania's 1992 Constitution, adopted by referendum, creates a semi-presidential republic with a directly elected President. The Constitutional Court rules on the constitutionality of laws and official acts.
- Human RightsConstitutional rights, the ECHR and the Seimas OmbudsmenFundamental rights are protected in the Constitution and by the directly applicable ECHR. The Seimas Ombudsmen investigate abuses of office and maladministration by public authorities.
- Business & CorporateThe UAB private limited company at the Centre of RegistersThe private limited liability company (UAB) is the standard vehicle, registered with the Centre of Registers. Minimum capital is EUR 1,000, and formation can be completed electronically.
- Immigration & NationalityEU free movement and permits via the Migration DepartmentEU citizens move freely. Non-EU nationals need a residence permit under the Law on the Legal Status of Aliens, administered by the Migration Department, with startup and highly qualified routes.
- Tax LawIncome tax at 20/32%, 15% corporate tax and 21% VATPersonal income is taxed mainly at 20%, with a 32% band on higher earnings, administered by the State Tax Inspectorate. Corporate tax is generally 15%, and standard VAT is 21%.
- Civil ProcedureThe Code of Civil Procedure with a documentary route for debtsCivil cases begin in the district or regional courts under the Code of Civil Procedure. A documentary process and court orders provide fast routes for well-evidenced or undisputed money claims.
- Property & LandNotarised transfers registered at the Centre of RegistersReal-estate sales under the 2001 Civil Code are notarised and registered in the Real Property Register kept by the Centre of Registers. Registration gives the transfer effect against third parties.
- Employment & LabourThe modernised 2017 Labour Code balancing flexibility and securityThe 2017 Labour Code modernised Lithuanian employment law, easing some rigidities while keeping core protections on notice, redundancy and working time. A national minimum wage applies.
- Criminal LawThe 2000 Criminal Code, led by the Prosecutor GeneralCriminal law rests on the Criminal Code of 2000, with the Prosecutor General's Office directing prosecutions. There is no jury; professional judges decide, and settlement procedures exist for minor cases.
- Family LawCivil-Code marriage with divorce by mutual consentMarriage under the 2001 Civil Code is between a man and a woman, as the Constitution provides. Divorce is available by mutual consent, on one party's application, or for fault.
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