As well as handling cross-border tax restructuring matters in a range of industries, Cobalt‘s tax team has expertise in advising clients on both direct tax matters such as income tax and indirect tax matters such as VAT. Karli Kütt predominantly assists with indirect taxes, as well as being called upon for tax litigation, for which the wider group is well known. Practice head Egon Talur is experienced in tax structuring, as well as having ‘long-term experience and exceptional knowledge in the tax field’ more generally. Tõnu Kolts is also key for tax structuring matters.

Eversheds Sutherland Ots & Co‘s varied tax practice sits within a department which ‘truly excels in VAT taxation, especially when it comes to complex cross-border transactions‘, according to one client, but also specialises in public law-related tax issues. The group has strong relationships with government bodies and tax bodies in Estonia. Practice head Toomas Pikamäe is strong in tax planning, audits, corporate income tax, VAT and transfer pricing matters, as well as having expertise in disputes which is indicative of the wider group’s experience in tax disputes in Estonia. Helena Noot is also a name to note for contentious tax matters.

HansaLaw OÜ has strong relationships with tax authorities, and focuses on civil disputes with the Tax and Customs Board, as well as criminal cases, for example in relation to legal dividend income. Firm founder Vahur Kivistik, Gerly Kask, Andres Past, Tõnu Tuulas, and Jüri Leppik head up the team. Kask stands out for tax disputes, while Paavo Paal has experience of tax matters internationally.

Commended for its ‘proactivity and good communication‘, Sorainen has a strong track record of working on precedent-setting VAT matters such as acting in the first major case in Estonia to address the VAT and income tax specificities of a cryptocurrency platform. The group has strong relationships with the relevant tax authorities in Estonia. Practice head Kaido Künnapas, a go-to contact for start-ups, is well supported by Paul Künnap, who is well versed in both Finnish and Estonia tax regulation, Kärt Anna Maire Kelder and Verner Slim.

Having merged with PwC Legal in February 2024, TGS Baltic‘s tax team continues to grow. Helmut Pikmets heads up the team and has a history of appearing in precedent-setting tax disputes before the Supreme Court of Estonia, as well as in cases at European level before the European Court of Human Rights. Clients instructing the group range from start-ups to Swedbank, the largest bank in Estonia, as well as other large financial institutions. The group is also able to advise on tax structures of strategic partnerships and acquisitions. Sergei Jegorov and Dmitri Teplõhh are key contacts for tax disputes, including white-collar crime cases related to tax law.

WALLESS‘ tax team operates in a pan-Baltic manner across Estonia, Latvia and Lithuania, and has grown since the firm’s merger with FORT in 2024, particularly with the addition of Ivo Vanasaun. Practice head Rolan Jankelevitsh, an international tax law expert, continues to be involved in assisting Ukrainian companies with certain tax exemptions since the Russian invasion in 2022. Elsewhere, Priit Raudsepp, who is praised for his ‘good business understanding‘ by one client, has a strength in international tax planning, assisting a range of international companies in this arena.

ATTELA Advokaadibüroo focuses on tax law, and has strong knowledge of both international and domestic tax matters, including advising on the tax elements of cryptocurrency and blockchain, as well as being adept in tax litigation. Marek Herm, who is well-established within the field of tax litigation, Kaspar Lind and Marko Saag, who has deep expertise in transfer pricing, lead the group.

Ellex is thoroughly experienced in handling tax issues that arise from M&A transactions, corporate restructuring, and asset finance, as well as day-to-day corporate and contractual law matters. The group works in a multidisciplinary manner, often acting alongside the firm’s real estate team to advise on the tax elements of real estate transactions. Dmitri Rozenblat leads the team and is an expert on tax legislation.

KPMG Law in Estonia‘s tax practice encompasses direct and indirect tax matters, but a main strength for the group is transfer pricing. Joel Zernask, who spearheads the team, often provides analysis and regulatory assistance to clients in relation to possible restructurings. Maike Leppik is also a key name to note.

At RASK Attorneys-at-Law, the team is skilled in direct and indirect tax matters and criminal tax cases. Indeed, in 2024 practitioners have acted for clients in various criminal tax investigations initiated by the Estonian Tax and Customs Board. Tax expert Villy Lopman heads up the group, benefiting from past experience as an advisor to the Board.

Founded in 2019, Cuesta Law Office stands out for its tax litigation expertise. The team frequently represents clients in disputes with the Tax and Customs Board, in addition to advising on VAT and other tax issues. Lada Riisna is well versed in tax disputes, especially cases involving aspects of financial law.

Triniti handles tax matters for private companies in industries such as utilities, agriculture and transport, as well as public sector companies. Ramil Pärdi heads up the firm’s tax law group, and is also a member of the firm’s transactions team, leaving him well place to advise clients on tax implications of M&A transactions.

Leveraging strong relationships with the tax authorities, WIDEN showcases a particular strength in advising on token and cryptocurrency taxation. Practice head Margus Reiland has longstanding experience in regulatory matters in the tax sphere, and the group also stands out for assisting clients with the impact of direct and indirect taxes on their online platforms.