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Home Experts Kaido Künnapas

Kaido Künnapas

Partner


As head of the firm’s Tax practice in Estonia, I work mostly with direct taxes. I advise clients on a variety of topics related to taxation, including taxes in M&A deals, designing employee incentive plans, tax structuring of investment funds, and cross-border employment taxes. I have had the opportunity to contribute to the modernization of taxation of participation options in Estonia together with the leading players in the technology sector. As a Fulbright scholarship holder at the University of San Diego, I have researched the logic of atomization and applications related to international tax treaties

Service(s)
Mergers & Acquisitions (M&A) Customs International Corporate Tax Real Estate
Areas of Expertise
Direct taxation aspects of M&A
International tax structuring and tax planning
Corporate taxation
Taxation of financial technologies
Education
2016, Doctor, PhD in Law, University of Tartu
2010, Masters, MA in Law, University of Tartu
2010, Vocational, European Taxation Law, Academy of European Law
2009, Vocational, Recent developments in EU law. Proceedings at the ECHR, University of Tartu, International Summer University
Bachelor, BA in Law, University of Tartu
Languages
English, Estonian
Professional Experience
2017 - present, Partner, Law firm Sorainen
2014 - 2017, Partner, Advokaadibüroo LMP
2012 - present, Lecturer, Tallinn University of Technology
2011 - 2014, Associate, MAQS Law Firm
2009 - 2009, Lawyer of personnel affairs, University of Tartu
Sorainen
Kaido Künnapas
Partner
Estonia
Pärnu mnt. 15, Kawe Plaza, 7th floor
10141 Tallinn
+ 372 6 400 923
Authoring and contributions by Kaido Künnapas

Estonia plans to introduce a 2% profit tax in 2025 to support defense funding, impacting both individuals and companies. The tax is expected to last until 2028.

Estonia: Defence tax – the plan to introduce a new 2% profit tax
Read more

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