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  • Tax

    Tax

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    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
    • Ilmar-Erik Aavakivi
    • Epp Lumiste
    • Jaanus Stern
    • Oleg Matvejev
    Lawyers
    • Reelika Rohi
    • Hendrik Rätsep
    • Artur Viira
    • Kaire Sepper
    Support staff
    • Marina Pilv
    • Kristi Kirsiste
    • Ene Eesik
  • Regulatory & compliance

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    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
    • Ilmar-Erik Aavakivi
    • Epp Lumiste
    • Jaanus Stern
    • Oleg Matvejev
    Lawyers
    • Reelika Rohi
    • Hendrik Rätsep
    • Artur Viira
    • Kaire Sepper
    Support staff
    • Marina Pilv
    • Kristi Kirsiste
    • Ene Eesik
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    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
    • Ilmar-Erik Aavakivi
    • Epp Lumiste
    • Jaanus Stern
    • Oleg Matvejev
    Lawyers
    • Reelika Rohi
    • Hendrik Rätsep
    • Artur Viira
    • Kaire Sepper
    Support staff
    • Marina Pilv
    • Kristi Kirsiste
    • Ene Eesik
  • Mergers & Acquisitions

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    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
    • Ilmar-Erik Aavakivi
    • Epp Lumiste
    • Jaanus Stern
    • Oleg Matvejev
    Lawyers
    • Reelika Rohi
    • Hendrik Rätsep
    • Artur Viira
    • Kaire Sepper
    Support staff
    • Marina Pilv
    • Kristi Kirsiste
    • Ene Eesik
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    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
    • Ilmar-Erik Aavakivi
    • Epp Lumiste
    • Jaanus Stern
    • Oleg Matvejev
    Lawyers
    • Reelika Rohi
    • Hendrik Rätsep
    • Artur Viira
    • Kaire Sepper
    Support staff
    • Marina Pilv
    • Kristi Kirsiste
    • 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
    • Ilmar-Erik Aavakivi
    • Epp Lumiste
    • Jaanus Stern
    • Oleg Matvejev
    Lawyers
    • Reelika Rohi
    • Hendrik Rätsep
    • Artur Viira
    • Kaire Sepper
    Support staff
    • Marina Pilv
    • Kristi Kirsiste
    • Ene Eesik
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    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
    • Ilmar-Erik Aavakivi
    • Epp Lumiste
    • Jaanus Stern
    • Oleg Matvejev
    Lawyers
    • Reelika Rohi
    • Hendrik Rätsep
    • Artur Viira
    • Kaire Sepper
    Support staff
    • Marina Pilv
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    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
    • Ilmar-Erik Aavakivi
    • Epp Lumiste
    • Jaanus Stern
    • Oleg Matvejev
    Lawyers
    • Reelika Rohi
    • Hendrik Rätsep
    • Artur Viira
    • Kaire Sepper
    Support staff
    • Marina Pilv
    • Kristi Kirsiste
    • Ene Eesik
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    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.

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    • Merilin Ojasaar
    • Marko Pilv
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    • Ilmar-Erik Aavakivi
    • Epp Lumiste
    • Jaanus Stern
    • Oleg Matvejev
    Lawyers
    • Reelika Rohi
    • Hendrik Rätsep
    • Artur Viira
    • Kaire Sepper
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    • Kristi Kirsiste
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Our Experience

News

Article „Envelope Salary and Obligations of Employees. Risks for the Receiver of Envelope Salary“ by Epp Lumiste and Häli Jürimäe

04.10.2016LEADELL

Informative newsletter of the Estonian business daily Äripäev has published an article „Envelope Salary and Obligations of Employees. Risks for the Receiver of Envelope Salary“ by attorneys-at law Epp Lumiste and Häli Jürimäe.

Usually the tax auditor is auditing the correct declaration and payment of taxes by entrepreneurs and, if necessary, determines additional tax payments for the entrepreneur. However, there has been less discussion about the liability of employees upon accepting envelope salary. The receipt of envelope salary shall not release the receiver or employee from the obligation to pay income tax. According to the law, upon knowingly accepting envelope salary, employee and employer are jointly responsible for paying the applicable income tax. If employer has failed to pay the income tax, employee is obliged to pay the respective amount of income tax. Additionally employee needs to take into consideration that in case the information submitted to the Tax and Customs Board in the tax declaration is incorrect, it is possible to punish the person with a fine in amount of up to 300 fine units (or up to 1,200 Euro).

The subscribers of Äripäev can read about the liability of employees and possible threats here. The article on the same topic has also been published on 4 October 2016 in the paper version of business daily Äripäev.

Epp Lumiste090_H2liJyrim2e

 

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