Sorainen

Tax, Real Estate & Construction

Senior Associate

Verner Silm is a Senior Associate in the Estonian tax team, focusing on direct, as well as indirect taxation, specialising in permanent establishment issues. He is also the head of our Industrials sector group in Estonia, as he has ample experience with large industrials as well as the computer games sector, having advised international clients on a variety of legal issues. Additionally, he heads the Trade & Consumer Goods sector group in Estonia.

𝗖𝗿𝗼𝘀𝘀-𝗯𝗼𝗿𝗱𝗲𝗿 𝗸𝗻𝗼𝘄𝗹𝗲𝗱𝗴𝗲. Before joining Sorainen, he worked for an advisory group operating in more than 50 countries and territories. Advising a client portfolio ranging from China to Germany, he has experience with very different legal environments. He has a long track record in advising Western European clients upon entry into Estonia, including the prevention and resolution of relevant tax issues. He has also participated in a number of cross-border tax audits (including transfer pricing audits).

𝗜𝗻𝗱𝘂𝘀𝘁𝗿𝗶𝗮𝗹𝘀 𝗲𝘅𝗽𝗲𝗿𝘁. His long experience includes advising major industrials on legal matters all the way from employment planning to internal auditing. His thorough understanding of the scope and complex structure of industrial projects helps provide comprehensive legal advice tailored to each client.

𝗜𝗻𝗱𝗶𝗿𝗲𝗰𝘁 𝘁𝗮𝘅𝗮𝘁𝗶𝗼𝗻 𝗲𝗻𝘁𝗵𝘂𝘀𝗶𝗮𝘀𝘁. A particular interest of his lies in permanent establishment and revenue accounting issues. Throughout the years, a diverse list of clients from ship-building to construction, and renovation of cogeneration plants have relied on his advice on these matters. His long-term experience in the field helps find solutions even to the most complex issues.  As the interpretation of various international agreements and knowledge of relating practice may lead to interesting conclusions, such detailed insight is invaluable.

𝗠𝗲𝘁𝗶𝗰𝘂𝗹𝗼𝘂𝘀 𝗮𝘁𝘁𝗲𝗻𝘁𝗶𝗼𝗻 𝘁𝗼 𝗱𝗲𝘁𝗮𝗶𝗹. He believes that no issue is too small and close attention to detail will help avoid larger problems in the future. He always keeps a keen eye on all aspects of a case so as to meet the client’s needs and ensure full compliance with applicable regulations.

𝗦𝗵𝗮𝗿𝗶𝗻𝗴 𝗸𝗻𝗼𝘄𝗹𝗲𝗱𝗴𝗲. Besides his legal work, he is committed to sharing his knowledge and training the new generation. He has taught tax law to future tax officials in the Estonian Academy of Security Sciences, but also in private universities, including to accountants in the Tallinn School of Economics, as well as business finance students in the Estonian Entrepreneurship University of Applied Sciences.

Estonian, English

International Fiscal Association (IFA)

Estonian Bar Association

University of Tartu (MA in Law)

University of Tartu (BA in Law)