
Commended for its ‘in-depth knowledge of Estonian and EU tax frameworks’, Sorainen’s team is known for its acting in landmark VAT matters, such as large VAT fraud cases. The team’s advisory work spans various jurisdictions, and it also harnesses capabilities in disputes, including administrative appeals and challenges to Estonian court claims. Kaido Künnapas oversees the team and advises key start-up clients. October 2024 team arrival Hanna Esko specialises in personal taxation. Kärt Anna Maire Kelder stands out for tax matters connected to art, philanthropy, and private clients, while Verner Silm‘s area of expertise is indirect taxation. Paul Künnap is also a noteworthy name.
Legal 500 Editorial commentary
Testimonials
Collated independently by Legal 500 research team.
- ‘Hanna Esko has a high level of competency, an ability to concentrate on our specific needs and readiness to step out of standardised approach.’
- ‘Our company was particularly pleased with the people-oriented approach, which provided us with the best possible legal tax assistance in a very difficult situation. The professional expert assistance was extremely flexible, accessible, and, most importantly, knowledgeable in a difficult and complex legal situation involving an international organisation as the opposing party.’
- ‘Kaido Künnapas displayed excellent legal expertise in a situation involving personal taxation in two different countries with complex EU guidelines.'
- ‘Sorainen distinguishes itself through a rare combination of technical excellence, practical business acumen, and forward-looking advisory. What makes the team unique is its ability to blend in-depth knowledge of Estonian and EU tax frameworks with a pragmatic, solution-oriented approach that speaks the language of entrepreneurs, investors, and international corporations alike.'
- ‘What makes the individuals in this tax team truly stand out is their unique blend of intellectual rigour, commercial awareness, and personal dedication to client success. Unlike many competitors, they go far beyond simply providing technically correct answers. They take ownership of the client’s challenges and deliver solutions that are practical, innovative, and deeply attuned to the client’s broader objectives.'
- 'Kärt Kelder has impressed with precision, responsiveness, and a proactive mindset, qualities that clients highly value when navigating fast-moving business situations.’
Key clients
- Barclays Bank and Citigroup Global Markets Limited
- EBRD
- Technopolis Holding Oyj
- Ridango
- Sunly
- Verge Motorcycles
- Ministry of Climate
- Veriff
- Bolt
- Wise
Work highlights
Advised the client on developing a domestic bond programme targeted at retail investors.
Advising BaltCap and the other shareholders (including the management) of Ridango on securing a majority strategic growth investment from Bregal Milestone.
Assisted the Ministry of Climate with analysing seafarers’ rights to social security and the obligations of the Estonian state in providing these guarantees.
Lawyers
Leading partners
The strongest partners in their field, leading on market-leading deals and endorsed by peers and clients alike.

Next Generation Partners
Junior partners with significant recognition from clients and peers in the market and key roles on multiple matters.
Leading associates
Leading associates with regular involvement in their team's key work, and recognition from peers or clients as being ones to watch.
Practice head
Kaido Künnapas
Other key lawyers
Kärt Anna Maire Kelder; Paul Künnap; Hanna Esko; Verner Silm



