FBI Director Robert Mueller speaks during a news conference at the FBI headquarters June 25, 2008 in Washington, DC.
Van Der Swaan was charged with a criminal information, which typically precedes a guilty plea.
Manafort, who served as President Donald Trump's campaign chairman, has been charged with money laundering and a variety of other crimes in the special counsel investigation, but he had been suspected of financial crimes dating back to 2014.
Prosecutors accuse Van Der Zwaan, an associate in the London firm of Skaaden, Arps, Slate, Meagher & Flom, of lying to federal agents about his last contacts with Gates in August 2016 and failing to turn over email communications to federal investigators.
It is unclear exactly how Mr Van Der Zwaan fits into Mr Mueller's wider investigation, which is looking into how Russian Federation interfered in the USA election of 2016.
Gunman shouting 'Allahu akbar' kills five in Russian church
Russian President Vladimir Putin fired, three months ago, head of Dagestan Ramazan Abdulatipov and appointed Vladimir Vasilyev. It has been the scene of an Islamist insurgency following separatist wars in the neighbouring Chechnya.
Alex van der Zwaan, the lawyer, is well-connected and represents the interests of a number of Russian oligarchs. Mueller's focus on the Skadden case was first reported last September.
Gates also deleted and then failed to produce emails he exchanged with the unnamed person in September, the charging document says.
Gates met Manafort almost three decades ago while he was an intern at Black, Manafort, Stone, Kelly - one of the most powerful lobbying firms in DC. While there was evidence to suggest they were trying to help the Trump campaign and disparage the Clinton campaign, Deputy Attorney General Rod Rosenstein noted that no American knowingly colluded with the defendants and that their actions did not affect the election results. Trump says there was no collusion and Russian Federation denies meddling with the election. He is expected to plead guilty.
Gates would be the third person in President Donald Trump's circle to agree to corporate with Mueller's ongoing investigation into Russian meddling in the 2016 presidential election.
Paul Manafort was involved in recruiting Skadden to prepare the report on behalf of Ukraine, according to documents reviewed by Bloomberg News.