Cobalt has an international reach and is adept at working on cross-border tax restructuring matters, with a specialism in the technology and real estate sectors. Standout matters from 2022 and 2023 include tax litigation before the Supreme Court. Practice head Egon Talur balances a diverse tax practice, which includes tax audit proceedings as well as advice on day-to-day tax matters. Specialist counsel Karli Kütt, who advises on indirect tax and customs duties, among other areas, is also noted.

Eversheds Sutherland Ots & Co has a broad practice but has carved out a particular niche in public law-related tax issues. Toomas Pikamäe heads the team, which provides clients with a full service in tax matters, from tax audits to tax planning, and is also active in disputes in the high courts in Estonia. Senior associate Helena Noot is a name to note for contentious proceedings.

Vahur Kivistik, Gerly Kask, Andres Past, Tõnu Tuulas and Jüri Leppik lead HansaLaw OÜ‘s team, which specialises in tax law on both the criminal law and civil law side. Kivistik, who is the founder of the firm, leads many of the group’s matters, and Kask is a strong litigator with a notable track record in tax disputes. A key addition to the group is associate Paavo Paal, who joined the firm in 2023.

Sorainen's tax team is ‘large enough to handle every legal aspect' while 'maintaining the flexibility of a smaller firm’. The department is equipped to assist across the gamut of tax matters, including taxation due diligence and transfer pricing services. ‘Very skilled and experienced lawyer‘ Paul Künnap is a name to note in the team, which is led by Kaido Künnapas, who utilises his ‘academic background to help him to advise clients on a wide range of issues'.

TGS Baltic is a popular choice among major companies and financial institutions in Estonia. Practice head Helmut Pikmets has appeared in cases in the European Court of Human Rights and the Supreme Court of Estonia. Pikmets is ably supported by senior associates Sergei Jegorov and Dmitri Teplõhh, who act in a range of tax disputes, a key area of focus for the team, which is able to handle a large volume of cases in tax law. Teplõhh is also able to handle white-collar crime disputes related to tax law.

Notable work for WALLESS has included advising clients on tax structuring, as well as a range of other tax matters such as compliance. The ‘very experienced team' is highlighted for its 'knowledge of tax regulations and practices’ and is also well known for its regulatory work. 'Extremely experienced' practice head Rolan Jankelevitsh 'possesses a deep knowledge of Estonian tax regulations and practices', and Priit Raudsepp stands out for his international tax planning work.

ATTELA Advokaadibüroo is highlighted for its ‘in-depth and up-to-date knowledge of Estonian and EU tax law’. Marek Herm specialises in international tax law and tax litigation. He jointly leads the team alongside Marko Saag and Kaspar Lind; the three practice co-heads each have vast knowledge of international tax law and domestic tax law.

At Ellex, practice head Dmitri Rozenblat is able to work on multidisciplinary matters due to his expertise in both M&A and corporate law as well as tax law. According to one client, Ermo Kosk ‘has a lot of experience and should be the go-to expert for any tax issues with transactions or financing’. More broadly, areas of interest for the group include tax-based asset finance and general tax advice.

KPMG Law in Estonia stands out for ‘offering a personalised service‘ and demonstrates ‘good teamwork and an efficient workflow‘. This work includes corporate tax, indirect tax and transfer pricing matters, among other areas. Practice head Joel Zernask is a versatile lawyer and epitomises the group’s ability to deal with advisory, compliance and litigation matters when it comes to tax law. Maike Leppik regularly advises on transfer pricing issues.

Magnusson's varied workload includes tax planning and optimisation, tax risk management, and market entry and exit strategies. Restructuring, including cross-border restructuring, is another area of focus for the practice, and is a particular area of specialism for Elvira Tulvik. Tulvik heads the team and leads on many multi-jurisdictional tax matters as well as a range of tax regulation advice.

The team at RASK Attorneys-at-Law undertakes both direct and indirect tax work and is headed up by Villy Lopman, who is well versed in the practicalities of tax law, having previously been employed at the Estonian Tax and Customs Board. The team has recently been particularly active in contentious tax matters.

Cuesta Law Office, which according to one client has a ‘perfect reputation and knowledge in its sphere’, was formed in spring 2019 by tax experts from other law firms. Senior associate Jaak Siim leads the team and has a strong track record in tax disputes, including at the Tax and Customs Board. Lada Riisna also has experience in tax disputes, specifically financial law tax disputes.

Triniti is strong in tax disputes, and the group also works alongside the firm's transactional team to advise on the tax elements of deals and corporate restructurings. The group is particularly active in the transport and agriculture sectors. Team leader Ramil Pärdi has been involved in many of these transactional matters both in Estonia and internationally.