The behavior of dissolved organic matter (DOM) in soils under varying environmental conditions represents a poorly studied aspect of the problem of organic matter loss from soils. The equilibrium and sustainable development of ecosystems in the northern latitudes are largely determined by the balance between the formation of DOM, its accumulation in the lower soil horizons, and its input with runoff into surface waters. The residence time, retention strength in the soil, and thermodynamic and biochemical stabilities depend on the localization of DOM in the pore space and its chemical structure. Amphiphilic properties represent a valuable diagnostic parameter, which can be used to predict the behavior of DOM in the soil. Acidic components of hydrophobic and hydrophilic nature constitute the major portion of DOM in forest soils of the temperate zone. The hydrophilic fraction includes short-chain aliphatic carboxylic acids, hydrocarbons, and amino acids and is poorly sorbed by the solid phase. However, the existence of this fraction in soil solution is also limited both in space (in the finest pores) and time because of higher accessibility to microbial degradation. The hydrophilic fraction composes the major portion of labile DOM in soils. The hydrophobic fraction consists of soluble degradation products of lignin; it is enriched in structural ortho-hydroxybenzene fragments, which ensure its selective sorption and strong retention in soils. Sorption is favored by low pH values (3.5–5), the high ionic strength of solution, the heavy texture and fine porous structure of soil, the high contents of oxalate- and dithionite-soluble iron (and aluminum) compounds, and hydrological conditions characterized by slow water movement. The adsorbed DOM is chemically and biochemically recalcitrant and significantly contributes to the humus reserves in the low mineral horizons of soils.