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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
  • AB
  • AB
  • About us
  • Our news
  • People
  • Practice areas
  • Recognitions
  • Career
  • Contact

Our Experience

Tax

On the 8th of November 2019 LEADELL Pilv senior associate Jaak Siim appeared in Äripäev’s accountants conference ,,Accountants Day 2019: Tax Carousel’’ where around 130 accountants all over Estonia participated

11.11.2019 LEADELL

With a presentation ,,Tax investigation: When the Tax Officer Approaches?’’ Jaak Siim gave an overview to accountants and entrepreneurs how to be prepared in a situation where a tax administrator sends a tax investigation notice or when tax officers show up to control registrations of employees, entrepreneurship or other...

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In this year’s 6th issue of the magazine ,,Raamatupidamisuudised’’ (Accounting News) attorney-at-law Jaak Siim and attorney-at-law Raini Nõu made an article ,,General and Limited Partnership In Comparison With Private Limited Company’’

25.10.2019 LEADELL

The article in question sums up the comparison between general and limited partnership to private limited company by highlighting the nature of general and limited partnership its advantages and disadvantages compared with the most common type of company – the private limited company. Full article in Estonian is available...

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Jaak Siim lecturing about surveillance activities of tax auditors

19.03.2019 LEADELL

On 3 April 2019, accounting news magazine Raamatupidamisuudised is organising a seminar where senior associate Jaak Siim is giving a lecture on „Surveillance activities of tax auditors and secret cooperation“.

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Article about taxation amendments by Jaak Siim in accounting magazine

04.03.2019 LEADELL

The Estonian accounting news magazine Raamatupidamisuudised has published the last part of an article „Relevant taxation amendments 2019” by partner Jaak Siim. The article continues introducing the latest amendments to the Estonian Taxation Law.

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Article about taxation amendments by Jaak Siim in accounting magazine

08.01.2019 LEADELL

The Estonian accounting news magazine Raamatupidamisuudised has published an article „Relevant taxation amendments 2019” by partner Jaak Siim. The article is providing an overview of more relevant amendments with regard to data to be inserted into employment register, implementation of joint tax control, issuing of tax notices etc.

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Jaak Siim lecturing about amendments in Estonian tax law

19.11.2018 LEADELL

On 26 November 2018, partner Jaak Siim of the LEADELL Pilv is giving a lecture „ Amendments in Tax Law 2019“ at the seminar organised by accounting news portal Raamatupidamisuudised.

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Jaak Siim lecturing about amendments to Income Tax Act

25.09.2018 LEADELL

On 26 October 2018, partner Jaak Siim of the LEADELL Pilv is giving a lecture „ Amendments to Income Tax Act – new rules against tax avoidance practices“ at the seminar organised by accounting news portal Raamatupidamisuudised.

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Jaak Siim achieved partial annulment of tax claim

11.06.2018 LEADELL

Partner Jaak Siim represented its client in a tax dispute where as a result of court proceeding the Tax and Customs Board (TCB) annulled their tax decision to the extent of over 50%.

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“Legal 500” granted highest ranking to LEADELL Pilv Law Office

28.05.2018 LEADELL

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.

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Article about Latvian income tax reform by Jaak Siim in accounting magazine

19.04.2018 LEADELL

The Estonian accounting news magazine Raamatupidamisuudised has published an article „Latvian income tax reform – last kick to Estonian attractiveness?” by senior associate Jaak Siim.

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Jaak Siim introducing possibilities to optimise taxes to Estonian Chamber of Commerce and Industry

17.04.2018 LEADELL

On 18 April 2018, partner and senior associate Jaak Siim is giving a lecture „Optimising taxes in 2018“ at the seminar organised by the Estonian Chamber of Commerce and Industry.

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Jaak Siim lecturing at the seminar „How to survive tax audit“

19.03.2018 LEADELL

On 22 March 2018, partner and senior associate Jaak Siim of the LEADELL Pilv Law Office is giving a lecture at the seminar „How to survive tax audit“ organised by the accounting news portal Raamatupidamisuudised.

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Jaak Siim lecturing at the seminar „Optimizing of taxes in 2018“

28.02.2018 LEADELL

On 7 March 2018, partner and senior associate Jaak Siim is giving a lecture at the seminar „Optimizing of taxes in 2018“ organised by the Estonian Training and Conference Centre.

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Article “Dangerous company car – new taxation rules” by Jaak Siim in the accounting magazine

24.11.2017 LEADELL

In the 7/2017 issue of accounting magazine „Raamatupidamisuudised“, an article about the private use of company cars was published by partner and senior associate Jaak Siim. The article provides an overview of the recent and upcoming legal amendments regarding the taxation of company cars.

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LEADELL Baltic Newsletter 4-2017

13.11.2017 LEADELL

Year 2018 will come with some significant tax reforms in Estonia and Latvia affecting businesses of all sizes. Latvia is introducing 0% tax rate on reinvested profit, Estonia is lowering the income tax rate for regular profit distribution, and other measures to improve the competitiveness of each country are...

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Jaak Siim lecturing at the Nordic Tax Conference

23.10.2017 LEADELL

On 26 October 2017 the Nordic Tax Conference is taking place in Tallinn where Jaak Siim, attorney-at-law and partner of the LEADELL Pilv Law Office is presenting an overview on the Finnish tax system to the Estonian entrepreneurs.

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Article by Jaak Siim about new Customs Act in the accounting magazine

20.10.2017 LEADELL

In the 6/2017 issue of accounting magazine „Raamatupidamisuudised“, an article about the new Customs Act was published by attorney-at-law and partner Jaak Siim.

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Jaak Siim lecturing at the seminar „Dangerous company car – new taxation rules“

16.10.2017 LEADELL

On 9 November 2017 the accounting news portal Raamatupidamisuudised is organising the seminar „Dangerous company car – new taxation rules“ where lecture is given by partner and senior associate Jaak Siim of the LEADELL Pilv Law Office.

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Jaak Siim lecturing at the seminar Tax Amendments 2018

29.08.2017 LEADELL

On 18 October 2017 the accounting news portal Raamatupidamisuudised is organising the seminar „Tax Amendments 2018“ where lecture is given by partner and senior associate Jaak Siim of the LEADELL Pilv Law Office.

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LEADELL brand on the market for 1 successful year

25.08.2017 LEADELL

Exactly one year ago three Baltic law firms – Aivar Pilv Law Office in Estonia, Fogels, Vītols & Paipa in Latvia, and Balčiūnas & Grajauskas in Lithuania – announced the formation of the new Pan-Baltic alliance LEADELL. Today we are pleased to conclude that the first year under the...

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Attorney-at-law Jaak Siim is stating that „Goods are lost but debt remained“

16.05.2017 LEADELL

In the 3/2017 issue of accounting magazine „Raamatupidamisuudised“, attorney-at-law and partner Jaak Siim is explaining in which cases and to what extent an entrepreneur is liable for the payment of taxes applicable to the import of goods if the undeclared items are stolen or dispossessed in other illegal manner.

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Partner Jaak Siim giving lecture „How much and how should accountant communicate if tax audit enters the company?“ at the Conference of Estonian Accountants

27.04.2017 LEADELL

Today, on 27 April 2017 the „Conference of Estonian Accountants: Spring Mission 2017“ is taking place in Tallinn, Estonia. Partner Jaak Siim of the LEADELL Pilv is giving a lecture „How much and how should accountant communicate if tax audit enters the company?“ at the conference.

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Articles by Epp Lumiste and Jaak Siim published in accounting magazine Raamatupidamisuudised

23.02.2017 LEADELL

In this year’s 1st issue of the accounting magazine Raamatupidamisuudised, the article “Overview of legal acts” by attorney-at-law Epp Lumiste and the 2nd part of the article “End justifies the means” by attorney-at-law Jaak Siim were published.

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Article „The end justifies the means“ by attorney-at-law Jaak Siim

27.12.2016 LEADELL

The accounting journal Raamatupidamisuudised has published the article „The end justifies the means“ by attorney-at-law Jaak Siim. The article is introducing the draft amendments to the Taxation Act and the Electronic Communications Act that are proceeded by the Estonian Parliament at the moment. According to the proposed amendments to...

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Amendments in Estonian Income Tax Act proceeding from the EU Directive on taxation of parent companies and subsidiaries

15.12.2016 LEADELL

On 1 November 2016 the amendments to the Income Tax Act entered into force in Estonia adopting the amendments of the EU Directive No. 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (hereinafter the Directive). The aim...

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Article „Hidden Threats of Home Office“ by Elin Uusväli and Epp Lumiste

13.12.2016 LEADELL

With regard to the changes taking place in the society and development of IT solutions, traditional work relations are also changing, including the requirements set by employees to employers. Upon choosing jobs, more and more employees prefer flexibility and possibility to work at home, if necessary. Considering the development...

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Opinion by Epp Lumiste in article „Is the increase of threshold for VAT taxable person useful for companies?“

12.12.2016 LEADELL

Online financial portal Raamatupidamisuudised has asked from experts if the increase of threshold for registration as a person liable to value added tax is a positive or negative change for companies. Namely, in 2018 an amendment to Value-Added Tax Act will enter into force increasing the threshold for registration...

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Article „Work ability reform was accompanied by number of amendments in tax laws“ by Epp Lumiste

07.11.2016 LEADELL

In the 6th issue of the financial magazine Raamatupidamisuudised an article „Work ability reform was accompanied by number of amendments to tax laws“ by attorney-at-law Epp Lumiste was published. The article is providing a short overview of the amendments to tax laws that entered into force in Estonia in the...

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

04.10.2016 LEADELL

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.

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Article „Tax authorities keeping an eye on VAT payers“ by attorney-at-law Häli Jürimäe

26.09.2016 LEADELL

In the 5th edition of the Online accounting magazine „Raamatupidamisuudised Pluss“ the article „Tax authorities keeping an eye on VAT payers“ by attorney-at-law Häli Jürimäe is published.

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Article „Envelope wages and the liability of employees“ by Häli Jürimäe and Epp Lumiste

08.09.2016 LEADELL

On 5 September 2016 the web portal Raamatupidaja.ee of the business daily Äripäev published the article „Envelope wages and the liability of employees“ by attorneys at law Häli Jürimäe and Epp Lumiste.

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Article „Employer is violating the law but employee is responsible for it“ by Epp Lumiste

01.09.2016 LEADELL

Financial online magazine „Raamatupidamisuudised Pluss“ is publishing in its 4th edition the article „Employer is violating the law but employee is responsible for it“ by attorney-at-law Epp Lumiste.

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Article „Detecting hidden work relation through the eyes of tax authority“ by Jaak Siim

20.04.2016 LEADELL

On 15 April 2016 an article „Detecting hidden work relation through the eyes of tax authority“ by partner/attorney-at-law Jaak Siim of the Aivar Pilv Law Office was published in the financial magazine Raamatupidamise Praktik of the business daily Äripäev. The article is focusing on the guidelines compiled by the...

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Article on tax amendments by Jaak Siim in accounting journal Raamatupidamisuudised

23.02.2016 LEADELL

Accounting journal Raamatupidamisuudised published in the 1st issue of 2016 an article „What to know about tax amendments that entered into force this year“ by attorney-at-law Jaak Siim. In the article, the author provides an overview of the main law amendments in taxation that entered into force at the...

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Newsletter on taxation by law offices Aivar Pilv, Balčiūnas ir Grajauskas and Fogels, Vītols & Paipa

12.02.2016 LEADELL

We are pleased to publish the 4th issue of the year 2015 Baltic Tax Review compiled in cooperation with the Aivar Pilv Law Office (Estonia), Balčiūnas ir Grajauskas (Lithuania) and Fogels, Vītols & Paipa (Latvia). The newsletter provides an overview of the latest amendments in taxation law in Estonia,...

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Article “Avoiding tax risks in providing legal counselling” by Jaak Siim in accounting magazine Raamatupidamisuudised

26.11.2015 LEADELL

On 25 November 2015, in the 7th issue of accounting magazine Raamatupidamisuudised the article “Avoiding tax risks in providing legal counselling” by attorney-at-law Jaak Siim was published. In the article, the author is providing an overview about the developments regarding the economic activities of private limited companies which has...

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Tax Review of Aivar Pilv, Balčiūnas ir Grajauskas and Fogels, Vītols & Paipa

02.11.2015 LEADELL

We are pleased to publish the 2nd bulletin of 2015 of the Baltic Tax Review compiled in cooperation with the Baltic law firms Aivar Pilv Law Office (Estonia), Balčiūnas ir Grajauskas (Lituania) and Fogels, Vītols & Paipa (Latvia). The review is providing an overview of the recent amendments regarding...

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Article „Continued disputes regarding sales tax – who to blame?“ by Jaak Siim and Epp Lumiste

21.10.2015 LEADELL

In the October 2015 issue of the financial journal Raamatupidamisuudised, an article „Continued disputes regarding sales tax – who to blame?“ by attorneys-at-law Jaak Siim and Epp Lumiste was published. The article is providing an overview of the developments regarding disputes on the sales tax established by the City...

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Tax Law Newsletter of Aivar Pilv, Balčiūnas ir Grajauskas and Fogels, Vītols & Paipa

13.05.2015 LEADELL

Hereby we present you the latest issue of the Baltic law firms Aivar Pilv Law Office from Estonia, Balciunas & Grajauskas from Lithuania and Fogels Vitols & Paipa from Latvia co-written newsletter, which provides an overview of the latest changes in the tax law in Estonia, Latvia and Lithuania.

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Tax Law Newsletter of Aivar Pilv, Balčiūnas ir Grajauskas and Fogels, Vītols & Paipa

13.02.2015 LEADELL

Hereby we present you the latest issue of the Baltic law firms Aivar Pilv Law Office from Estonia, Balciunas & Grajauskas from Lithuania and Fogels Vitols & Paipa from Latvia co-written newsletter, which provides an overview of the latest changes in the tax law in Estonia, Latvia and Lithuania.

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