The Legal 500

Aivar Pilv at Aivar Pilv Law Office is arguably the most renowned tax lawyer in Estonia, steering a practice with support from senior associate and tax specialist Jaak Siim. Clients are local and international private sector entities, with the exception of the Estonian Tax and Custom Board, which the firm is advising in a €7m dispute concerning the legality of a notice of assessment.

Tuuve Tiivel at Glikman & Partnerid is singled out by the market for his tax expertise, described as ‘profound and hard-working’. The firm excels in tax litigation in the hands of Leon Glikman. The firm provided tax regulatory advice to Playtech, the international gambling software developer, while Skanska, KPMG and Baltic Property Trust are clients.

Law Firm Glimstedt is widely acknowledged as a leader in the field, largely due to the profile and expertise of Priit Lätt with support from experienced associates including Marko Saag. Grant Thornton International is a client, which the firm advises on all tax matters in Estonia and Lithuania, and major food company Maag Grupp, where the firm is handling a lengthy dispute over taxation of surplus stock.

LAWIN receives praise for its tax practice, mainly directed at Maret Hallikma who is ‘certainly one of the best tax counsellors in Estonia’. In particular, clients rate the ‘systematic and deep knowledge’ of the firm in this field, which is acting for Estonian Post in contentious tax matters, and advising on the tax aspects of employee incentive schemes for two global technology companies.

Attorneys at Law Borenius has one of the more prolific tax teams in the market, where Marti Hääl and colleagues demonstrate ‘very good legal know-how and overall business understanding’. Work included handling the tax structure and planned taxation model for Ekspress Hotline, on behalf of acquirer BaltCap, the private equity investor.

Counsel Marek Herm is a tax specialist at Raidla Lejins & Norcous, providing support to lead partners in headline transactions and litigation, including acting for Ericsson Eesti on the international tax aspects of its €30m acquisition of certain businesses of Elcoteq Tallinn. Everyday tax advice is provided to clients such as Deutsche Post and Barclays Capital.

Sorainen has an adept team in Kaido Loor, ‘superb in finding all possible tax risks’ and associates Paul Künnap and Priit Raudsepp. Clients include Toyota Baltic, a global beverage company, and an international insurance provider, advising the latter on the liquidation of a local branch.

Tax is a core area of practice at VARUL which has been in growing demand in 2010 in relation to restructuring and reorganisation matters. Helmut Pikmets is an experienced tax lawyer and noted for his contentious expertise. The firm continues to advise the ex-shareholders of Stora Enso Timber in damages claims against the Estonian Tax and Customs Board, while ongoing clients include Astra-Zeneca and a number of Scandinavian banks.

Toomas Pikamäe at Law Office Eversheds Ots & Co has had several cases in the Supreme Court in 2010 alone, acting for Fidelity Funds in a significant dispute against the Estonian Tax and Customs Board concerning a conflict between domestic and EC law over income tax. The firm also advises high-net-worth individuals.

Hansa Law Offices is a focused tax boutique with an added niche in representing Russian-speaking clients in Estonia. The firm is involved in some of the most high-profile tax disputes in the country, such as acting for metal recycling company Refonda in its €11.7m potential liability dispute with the tax authorities. Clients recommend Vahur Kivistik and Mart Angerjärv, who ‘really familiarise themselves with the issue and come up with creative solutions’.

MAQS Law Firm is acting for an international transport company in a dispute against the Estonian tax authorities and advised a significant real estate investor on establishing a new tax structure. The versatile Kaimo Räppo is lead partner.

Tark Grunte Sutkiene advises some impressive clients, such as Swedbank, which it is representing in the large-scale multi-jurisdictional structuring of Ekornet group. It also provided the tax advice to Deutsche Bank and SEB Enskilda in the aborted IPO of Eesti Energia. Senior associate Rolan Jankelevitsh leads on corporate support, with litigators Erki Kergandberg and Elmer Muna handling tax disputes.

The finance and dispute resolution talents of Aare-Heino Raig at Aare Raigi Advokaadibüroo lend themselves well to tax issues.

Concordia Attorneys at Law recently recruited senior associate Gerly Kask, former head of legal at the Tallinn Tax & Customs Board. Recent work includes acting for Keltic Group on the tax aspects of its cross-border restructuring, and representing a financial client in the Supreme Court in a landmark decision on the taxation of loan interest.

Senior associate Taimar Ehrlich has a solid tax caseload at Pohla & Hallmägi, acting for companies and individuals in tax matters including disputes. The firm recently represented a client in a €2.55m excise claim.

Law Office Tehver & Partners has a small but capable tax practice, with Jaanus Tehver stepping in to lead on most mandates. Recent matters include acting for a publishing company in a Supreme Court dispute against the Tax Board.