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World Tax Reviews


Ellex is a leading firm in the Baltic-sates. Ellex Estonia merged with Primus in January 2018 and has formed the largest firm in Estonia, and throughout the Baltic region. The tax team in Estonia is comprised of six professionals including partner Sven Papp. Papp specialises in M&A and corporate tax.

The firm is currently representing SEB bankas in a complex tax dispute that has been referred to the CJEU. The team has also been advising on tax issues related to the transformation of a multimillion-euro investment agreement.

Urzula Välb joined the firm as counsel in 2017. Before joining, Välb was a tax manager at EY. Senior associate Dmitri Rozenblat joined in 2018 as a result of the Primus and Ellex merger. Counsel Tõnis Vahesaar left the firm in February 2017.


The EMEIA Tax Center at EY is organised as a supranational entity covering the entire Europe, Middle East, India and Africa (EMEIA) region, with its Intercompany Effectiveness and operational transfer pricing practice serving clients’ needs across all jurisdictions.

Led by Oslo-based partner Sveinung Baumann-Larsen, it brings together multi-disciplinary experience and resources focused on IT, accounting, and tax from the entire region in its work. This work covers some of the leading global companies in their respective fields and includes those involved in retail and consumer products, energy and pharmaceuticals, to name but a few.

Glikman Alvin Levin

Glikman Alvin’s Estonian office provides advice on complex tax issues. Priit Raudsepp manages the Estonia-based practice. The team is made up of six professionals offering clients a range of services.

Work highlights in the last 12 months include tax litigations and criminal tax proceedings. The team has also been advising Bauschmidt, a leading Estonian construction company, on tax matters relating to the sale of its Lithuanian subsidiary.


In 2018 Sorainen made a number of partnership promotions across its Baltic-states offices. Paul Künnap was promoted to partner in the Estonian office. Künnap advises on real estate, construction and tax law matters. 

Over the last year the firm has been involved in advising Nordea, the largest financial services group in the Baltics. It has also been supporting Inchcape Motors Estonia in tax due diligence matters.

Counsel Norman Aas joined the firm in September 2017.

TGS Baltic

TGS Baltic is a pan-Baltic firm with offices in Latvia, Lithuania and Estonia. Partner Helmut Pikmets leads the Estonian tax team. He is a recognised practitioner who advises clients on tax, corporate acquisitions, restructurings and reorganisations. 

The firm has been involved in advising Citypark in transactional and corporate tax over the last 12 months. It also provided tax advice to Gravity Partners in the last year.