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Practice areas

  • Tax

    Tax

    Tax, Customs

    Our tax specialists, some with prior experience of working for the tax authorities, advise and represent clients in all issues related to tax and customs law: structuring transactions, relations with tax authorities and tax disputes (i.a. tax crimes). The vast and highly recognised experience with tax disputes allows us to foresee and address the potential risks already prior to executing transactions.

    Latvia

    Partners
    • Aivar Pilv
    • Pirkka-Marja Põldvere
    • Merilin Ojasaar
    • Marko Pilv
    Senior Associates
    • Epp Lumiste
    • Oleg Matvejev
    Associates
    • Kaili Rätsepp
    • Artur Viira
    Support staff
    • Marina Pilv
    • Ene Eesik
  • Regulatory & compliance

    Regulatory & compliance

    Administrative proceedings, Consumer protection, Data protection, Energy, Sports

    Given the ever-expanding set of local and international rules and regulations which impact the daily lives of companies of all sizes, compliance has been getting more and more attention as a potential source of corporate issues. Our team of specialists has vast experience in helping our clients to understand and deal as efficiently as possible with all the rules and regulations that apply to them.

    Latvia

    Partners
    • Aivar Pilv
    • Pirkka-Marja Põldvere
    • Merilin Ojasaar
    • Marko Pilv
    Senior Associates
    • Epp Lumiste
    • Oleg Matvejev
    Associates
    • Kaili Rätsepp
    • Artur Viira
    Support staff
    • Marina Pilv
    • Ene Eesik
  • Real estate & construction

    Real estate & construction

    Construction, Zoning and planning, Infrastructure, Environment, Real estate

    Our practice includes counselling on a variety of real estate related issues: real estate development (i.a. zoning & planning, permits, infrastructure, construction contracts, financing, environment), rights and obligations stemming from ownership (e.g. co-ownership, servitudes, access roads), as well as rent and lease of immovables. International publications have, for years, recognised our professionalism in dealing with these matters.

    Latvia

    Partners
    • Aivar Pilv
    • Pirkka-Marja Põldvere
    • Merilin Ojasaar
    • Marko Pilv
    Senior Associates
    • Epp Lumiste
    • Oleg Matvejev
    Associates
    • Kaili Rätsepp
    • Artur Viira
    Support staff
    • Marina Pilv
    • Ene Eesik
  • Mergers & Acquisitions

    Mergers & Acquisitions

    Mergers & Acquisitions (M&A)

    We assist our clients in all stages of M&A transactions, i.a. negotiations, project management, structuring of the transaction, conducting legal due diligence and other preparations, execution of necessary documentation, as well as closing of transactions. We also advise our clients on creating joint ventures. Our M&A team has experience in providing practical solutions in the most complex issues. We have advised all kinds of companies and our M&A team has participated in a number of transactions in all the Baltic countries and also covering outside targets.

    Latvia

    Partners
    • Aivar Pilv
    • Pirkka-Marja Põldvere
    • Merilin Ojasaar
    • Marko Pilv
    Senior Associates
    • Epp Lumiste
    • Oleg Matvejev
    Associates
    • Kaili Rätsepp
    • Artur Viira
    Support staff
    • Marina Pilv
    • Ene Eesik
  • Medical & pharmaceuticals

    Medical & pharmaceuticals

    Health care, Medical & pharmaceuticals

    We provide legal advice and represent our clients in all matters related to pharmaceuticals, which is one of the fastest growing industries with rapidly changing rules and regulations that varies from one country to another. Our attorneys, in cooperation with medical field professionals, advise on a regular basis on the requirements for manufacturing medical products, the promotion of medical products and requirements for performance of clinical trials. We also have a comprehensive practice in representing clients in medical malpractice cases.

    Latvia

    Partners
    • Aivar Pilv
    • Pirkka-Marja Põldvere
    • Merilin Ojasaar
    • Marko Pilv
    Senior Associates
    • Epp Lumiste
    • Oleg Matvejev
    Associates
    • Kaili Rätsepp
    • Artur Viira
    Support staff
    • Marina Pilv
    • Ene Eesik
  • IT & intellectual property

    IT & intellectual property

    Information technology, Telecommunications, Media, Intellectual property

    We keep up with the times and acknowledge the vast use of information technologies and the growing importance of intellectual property in today’s business. With individual approach and by looking from clients’ perspective, our team can provide advice on all aspects related to information technologies and intellectual property. We combine our knowledge of conventional business transactions with an in-depth understanding of the related technical aspects. Our attorneys are recognised for having experience e.g. in legal aspects of cloud computing, software licencing and patent registration.

    Latvia

    Partners
    • Aivar Pilv
    • Pirkka-Marja Põldvere
    • Merilin Ojasaar
    • Marko Pilv
    Senior Associates
    • Epp Lumiste
    • Oleg Matvejev
    Associates
    • Kaili Rätsepp
    • Artur Viira
    Support staff
    • Marina Pilv
    • Ene Eesik
  • Dispute resolution

    Dispute resolution

    Litigation, Arbitration, Alternative dispute resolution, Family and inheritance, Enforcement, White-collar crimes

    We have a comprehensive practice in litigation, arbitration, as well as out-of-court debt recovery. Our attorneys are regularly acting as arbitrators, conciliators and bankruptcy trustees. Many of our cases have principally changed the interpretation of law, being often also of interest to the general public. International publications have, for years, recognised us as among top dispute resolution firms on the market.

    Latvia

    Partners
    • Aivar Pilv
    • Pirkka-Marja Põldvere
    • Merilin Ojasaar
    • Marko Pilv
    Senior Associates
    • Epp Lumiste
    • Oleg Matvejev
    Associates
    • Kaili Rätsepp
    • Artur Viira
    Support staff
    • Marina Pilv
    • Ene Eesik
  • Corporate & commercial

    Corporate & commercial

    Corporate governance, Public procurement, Public-private partnerships, Transactions and trade, Competition, Employment, Migration, Transport

    Our group of specialists provides top-quality counselling on various aspects of corporate and commercial law: corporate governance, transactions and trade, public procurement, public-private partnerships, competition etc. Our clients range from some of the largest companies in the market to small start-ups, and thus the advised issues vary respectively. Our competence has been consistently recognized as one of the best in the market by annual international publications.

    Latvia

    Partners
    • Aivar Pilv
    • Pirkka-Marja Põldvere
    • Merilin Ojasaar
    • Marko Pilv
    Senior Associates
    • Epp Lumiste
    • Oleg Matvejev
    Associates
    • Kaili Rätsepp
    • Artur Viira
    Support staff
    • Marina Pilv
    • Ene Eesik
  • Banking & finance

    Banking & finance

    Finance, Banking, Securities, Insurance, Investment, Insolvency, Debt restructuring and recovery

    We advise banks and other financial institutions in all matters related to financial transactions and supervision. International publications recognise LEADELL offices as among leading law firms in advising on debt restructuring and rescheduling. The experience gained by advising leading banks of the Baltics allows our team to adequately address the interests of all parties to a transaction, as well as requirements applicable to them. Our team is also competent in counselling on fintech matters that have arisen due to the radical changes in traditional financial services caused by digital innovations.

    Latvia

    Partners
    • Aivar Pilv
    • Pirkka-Marja Põldvere
    • Merilin Ojasaar
    • Marko Pilv
    Senior Associates
    • Epp Lumiste
    • Oleg Matvejev
    Associates
    • Kaili Rätsepp
    • Artur Viira
    Support staff
    • Marina Pilv
    • Ene Eesik
    • ET
    • EN
    • RU
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  • Our news
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  • Practice areas
  • Recognitions
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Our Experience

Legal 500

„Legal 500“ is a leading international publication assessing global legal market. For almost 30 years, "Legal 500" has been analysing the capabilities of law firms worldwide with a comprehensive research programme revised and updated every year to bring the most up-to-date vision of the global legal market. "Legal 500" is assessing the strengths of law firms in over 100 jurisdictions.

2025

The Legal500, an international catalogue assessing the work of law firms and lawyers on the basis of feedback from clients and colleagues, has once again recognised our work in four categories: Dispute Resolution (band 2); Commercial, corporate and M&A (band 3), Real estate and construction (band 3) and Employment (band 3).

In the category of dispute resolution, managing partner Aivar Pilv has been placed to Hall of Fame (i.e. the lawyers at the very top of the profession, widely known and respected by peers and clients for their longstanding involvement in market-leading work), partner Pirkka-Marja Põldvere to Leading Partners (i.e. the strongest partners in their field, leading on market-leading deals and endorsed by peers and clients alike) and partner Marko Pilv to Next Generation Partners (i.e. junior partners with significant recognition from clients and peers in the market and key roles on multiple matters).

With more details soon coming up on our LinkedIn and Facebook profiles, here are some of the responses from our clients and peers:

  • ‘Highly professional. They look very carefully into the case and suggest the best option.’
  • ‘They show a commitment to understanding and prioritising clients’ goals and concerns, providing personalised service, and maintaining close communication throughout the legal process.’
  • ‘The firm was responsive and the quality level of the advice was very high.’

2024

The Legal500 recognised LEADELL Pilv Law Office in 5 categories!

The Legal 500 Europe, Middle East and Africa (EMEA), an international publication assessing law firms and lawyers, has again highly recognised the work of LEADELL Pilv Law Office in 5 categories: Dispute Resolution (Tier 2), Commercial, Corporate and M&A (Tier 3), Employment (Tier 3), Real Estate And Construction (Tier 3) and Tax (Tier 3). The managing partner Aivar Pilv has continuously been highlighted in the Hall of Fame of Dispute Resolution lawyers. Partner Pirkka-Marja Põldvere has also, for years, been recognised as a Leading Individual in the field of Dispute Resolution. Partner Marko Pilv has been indicated as a Dispute Resolution Rising Star.

On the basis of client feedback, i.a., the following has been concluded about the team of LEADELL Pilv Law Office:

  • Great team. Best law firm I have worked with in Estonia!
  • LEADELL Pilv‘s ‘efficient and thorough’ work often involves ‘multidimensional issues’, covering management board liability and shareholder relations, among other matters.
  • LEADELL Pilv ‘understands the needs of the client‘ and is ‘interested in the best possible solution‘, representing clients in a range of litigation and arbitration.
  • Very professional people.
  • The team is open, professional, and has good legal and ethical principles.

2022

The Legal500 has attributed 16 recognitions in 9 practice areas to the LEADELL Law Offices in Estonia, Latvia and Lithuania. We would like to thank our clients who are continuously content with our work. Big thanks also goes to our dedicated attorneys and assistents whose everyday work is the ground for such recognition.

LEADELL Pilv Law Office was recognised in the categories of dispute resolution, commercial, corporate and M&A, real estate and tax. Managing partner Aivar Pilv has been included in the highest ranking „Hall of Fame“ in dispute resolution and tax. Partner Pirkka-Marja Põldvere is categorised as „Leading Individual“ in dispute resolution. Partner Marko Pilv and attorney-at-law Anneli Aab have been highlighted as „Rising Stars“ in dispute resolution.

2021

The recognitions published by The Legal500, an international publication assessing law offices and attorneys, confirm that the clients are continuously pleased with the work of our attorneys. LEADELL Pilv Law Office was recognised in four categories: Dispute Resolution, Corporate, Commercial and M&A, Real Estate and construction and Tax.

1.) LEADELL Pilv was most broadly recognised for its competence in Dispute Resolution: “The quality of work in Leadell Pilv Law Office is beyond compare.’ The team was particularly recommended for handling white-collar criminal defence cases: „Aivar Pilv is a very dedicated and skilful lawyer especially on solving disputes. He is very good performer in court and has extensive practice in the area. In my opinion Marko Pilv is also very good at what he does. He drafts very good documents and is also a solid performer in court when necessary.” 

The law office was also praised for its competence in corporate disputes: “They were unique in that they are experts in negotiating corporate disputes.“, as well as for its work in other civil and administrative cases.

The managing partner Aivar Pilv was recognised in the category „Hall of Fame“, partner Pirkka-Marja Põldvere in „Leading Individuals“, partner Marko Pilv and attorney-at-law Anneli Aab in „Rising Stars“. Pirkka-Marja Põldvere and Aivar Pilv were recognised also for being “accomplished arbitrators”.

2.) In Corporate, Commercial and M&A it was noted that LEADELL Pilv provides a broad range of corporate and commercial advice, including on governance and partnerships, with a particular focus on litigation: „They are professionals […]“. With allied offices in Lithuania and Latvia, the practice is well-situated to handle cross-border matters. Team lead Pirkka-Marja Põldvere is an expert on shareholder relations and on management board member obligations and liabilities. Marko Pilv and Aivar Pilv were referred to as other key lawyers.

3.) In Real Estate and Construction LEADELL Pilvis particularly recommended for contentious matters, handling construction and commercial disputes. Litigator Merilin Ojasaar jointly heads the group with Pirkka-Marja Põldvere, who is active in both real estate disputes and in sales and lease contracting. Other areas of work include day-to-day advice, rental agreements and obtaining building permits. The team receives credit for ‘Professionalism, communication style that is objective and that facilitates cooperation.’

4.) In Tax primarily the managing partner Aivar Pilv was recognised (Hall of Fame”), with reference to his strong track record in substantial tax disputes and characterisations as ‘Very professional’ and ‘Hardworking.’

2020

,,Legal 500’’ an international legal services market publication once again has awarded LEADELL Pilv Law Office with the highest level of recognitions.
Recognized attorneys: Aivar Pilv, Pirkka-Marja Põldvere, Anneli Aab, Marko Pilv

Dispute settlement: 2. Tier
Tax law: 1. Tier
Real estate & construction: 3. Tier
Commercial law, mergers & acquisitions: 3. Tier
In 2020 the publication has recognised Anneli Aab and Marko Pilv as rising stars.

Gathering attention primarily in the field of office related offences, LEADELL Pilv Law Office’s extraordinary team and strong performance skills in court has helped to successfully defend the client in civil dispute that has risen from criminal proceedings. In addition to managing Partner Aivar Pilv, attorney-at-law Pirkka-Marja Põldvere who is well recognised in dispute settlement has also been acknowledged.

2019

According to the 2019 rankings of the international legal directory „Legal 500“, LEADELL Pilv Law Office has once again been recognised as a top-tier law firm in Estonia.

Ranked lawyers: Aivar Pilv, Pirkka-Marja Põldvere, Jaak Siim, Anneli Aab and Marko Pilv

Dispute resolution: Tier 1

Tax litigation: Tier 1

Real estate and construction: Tier 2

Commercial, corporate and M&A: Tier 3

Prominent in defending white-collar crime cases, LEADELL Pilv’s exceptional team and strong performance in court helped it successfully defend a client in a civil dispute arising from a criminal case against a third party.

Managing partner Aivar Pilv is highly regarded, and the analytical approach of senior associate Anneli Aab makes her a name to note. Marko Pilv and Pirkka-Marja Põldvere are also recommended.

2018

International legal market publication “Legal 500” has granted the highest ranking to LEADELL Pilv Law Office in the practice areas of dispute resolution and tax law. Additionally our lawyers are recommended in corporate and commercial, M&A, real estate and construction law.

Dispute resolution

LEADELL Pilv has a number of excellent specialists in dispute resolution: Aivar Pilv exceeds expectations each time; Marko Pilv is professional, precise and very helpful while both Anneli Aab and Jaak Siim are strong litigators; Pirkka-Marja Põldvere is fair and reasonable.

Tax law

LEADELL Pilv lawyers are defending company Saarek and a member of its board in a criminal proceeding relating to an alleged major tax fraud. Jaak Siim is vastly experienced and provides quick and expert answers; the knowledgeable Aivar Pilv is skilled in tax disputes.

Real estate and construction

Urmas Kõrgesaar and Aivar Pilv combine excellent local experience with great international capabilities. Highlights included representing Capital Inkasso in a compensation claim against Tarbus related to alleged substandard construction work. Riito Ehituse, Happyrent and Tallinna Linnakantselei are also key clients.

Commercial, corporate and M&A

LEADELL Pilv lawyers routinely advise on the full spectrum of corporate and commercial matters, including assistance with corporate governance and M&A. Clients include Global Marine Supply and Happyrent. The analytical Aivar Pilv and very professional Pirkka-Marja Põldvere are recommended.

This year the publication has also highlighted Anneli Aab and Marko Pilv as new generation lawyers.

LEADELL Fogels, Vitols & Paipa in Latvia, and LEADELL Balčiūnas & Grajauskas in Lithuania have also been highly ranked by “Legal 500” in 2018.

2017

LEADELL Pilv Law Office gained the highest ranking in the practice areas of dispute resolution and tax law. Additionally we are recognized in the areas of commercial, corporate and M&A, real estate and construction law.

Dispute resolution

Partner Aivar Pilv and also senior associates Marko Pilv and Anneli Aab are professional, reliable and effective. Highlights included defending Karl Liivapuu against 2.4m EUR claim brought by Transcom concerning a sale and purchase agreement, and representing Surgitech AS in a civil dispute with a former employee over the performance of a loan contract.

Tax law

Managing partner Aivar Pilv who has excellent tax knowledge and lots of experience in litigation, and partner Jaak Siim are the key contacts at the LEADELL Pilv. They work day and night to achieve the best results. Jaak Siim advised a former company board member in a claim for repayment of the company’s debt, while Aivar Pilv is representing Donleon Trading in an extensive tax fraud case.

Commercial, corporate and M&A

Partner Pirkka-Marja Põldvere and managing partner Aivar Pilv who has great knowledge and experience, advised Saarek AS on corporate spin-off matters. Senior associate Marko Pilv has a good attention to details.

Real estate and construction

Managing partner Aivar Pilv represented Taivo Luik in a dispute over the legality of a flat extension and related claim for compensation of water damages. Other clients include Meriton Hotels, Capital Inkasso and Tartu Ehitus.

2016

Aivar Pilv Law Office has been recognised as leading expert in the fields of dispute resolution (court proceedings) and tax law. Additionally the law office is highly recognised in the fields of real estate and construction law as well as commercial and contract law.

Dispute resolution
Aivar Pilv Law Office defended Saarek and a member of its management board against allegations of tax fraud, and acted for Eesti Inimõiguste Keskus in a dispute with the Estonian detention centre of refugees, including the Supreme Court proceedings to explain the terms of detention for refugees. The professional team is headed by arbitration expert Aivar Pilv and Pirkka-Marja Põldvere, Anneli Aab and Marko Pilv are also involved.

Tax law
Aivar Pilv Law Office has a team of high-calibre individuals, including practice head Jaak Siim and Aivar Pilv, who is defending Donleon and its chairman in criminal proceedings against claims of tax fraud. Proceedings against the Estonian Tax and Customs Board and disputes about VAT payment also feature in the group’s recent caseload.

Real estate and construction
Key figures include practice head Pirkka-Marja Põldvere, Britta Oltjer and Aivar Pilv, who is a solid lawyer with a very good reputation. The group represented KRTL in a construction contract dispute against local government.

Commercial, corporate and M&A
Key figures include practice head Pirkka-Marja Põldvere, Britta Oltjer and managing partner Aivar Pilv who advised Etalon Varahaldus on establishing an investment company.

2015

Aivar Pilv Law Office has been recognised as leading expert in the fields of dispute resolution and tax law and highly recognised in the practice areas of corporate and contract law; IP, IT and telecoms as well as real estate and construction law.

Dispute resolution
Aivar Pilv Law Office continues to represent the City of Tallinn in a €10m planning dispute regarding Tallinn city centre. Marko Pilv has a professional, personal and detailed approach, Aivar Pilv is also recommended.

Tax law
Well-recognised tax practice of the Aivar Pilv Law Office handled a wide range of mandates in 2014, including representation of a number of Estonian companies in disputes with the Estonian Tax and Customs Board. Managing partner Aivar Pilv has a practical know-how, Jaak Siim is also recommended.

Real estate and construction law
Aivar Pilv Law Office assisted Tallinn city administration with the redevelopment of Tallinn City Hall as well as in a dispute concerning the construction of an extension to the Viru Hotel. Pirkka-Marja Põldvere heads the practice.

IP, IT and telecoms
Key individuals at the Aivar Pilv Law Office are Britta Oltjer and Ilmar-Erik Aavakivi. Among other, the law firm has represented Chemi-Pharm and Lindorff Eesti.

Corporate law, M&A
Aivar Pilv Law Office advises Silvano Fashion Group on day-to-day corporate and commercial issues. Clients single out experienced managing partner Aivar Pilv and excellent negotiator Pirkka-Marja Põldvere.

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Maakri 19/1, P.O. Box 19
10145 Tallinn, Estonia
Tel.+ 372 619 1630
E-mail: tallinn@leadell.com

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