Paul Künnap

Paul Künnap



+372 6 400 917

Mob: +372 56 656 595
Fax: +372 6 400 901
Office: Estonia

Practice areas:

Mergers & Acquisitions, Tax & Customs, Private Equity, Construction, Real Estate

Sector Groups:

Real Estate & Construction

Languages: Estonian, English, Finnish, Swedish

Partner Paul Künnap is the head of our Real Estate & Construction Sector Group in Estonia. He has been practising law since 2000 and celebrates 20 years with Sorainen in 2018.

Paul advises mainly on real estate & construction and tax law matters. He also has extensive knowledge in the M&A field and has advised many transactions involving the food, energy, technology and real estate sectors. For example, he was an advisor on the approx EUR 105 million real estate deal where Citycon acquired Kristiine Shopping Centre, which remains a landmark transaction as one of the country’s largest-ever real estate transactions. More recently, Paul was involved in handling the Estonian part of the EUR 127 million Kesko Senukai sale-leaseback transaction involving a portfolio of 18 properties in Lithuania, Estonia and Latvia. In addition, Paul advised Metsä in their Pärnu plywood mill project: the future factory will offer work for 200 employees.

In addition, Paul advises on company acquisitions and joint ventures, particularly those with an international component, taking part in all stages of transactions: negotiating letters of intent, conducting legal due diligence, drafting and negotiating transaction documents, and assisting with both closing and post-closing matters.

In the field of taxation law Paul has advised on cross-border matters, helping with tax planning for trading companies, investment houses and high net worth individuals, in addition to covering tax aspects in property and M&A transactions. Paul has also practised law in Finland, which makes him particularly knowledgeable in cases involving Finland and other countries sharing elements of the Nordic legal tradition. Paul is a frequent speaker and has often led popular training sessions on tax related topics both for the firm’s staff as well as clients and public authorities.

Paul heads the taxation and legal issues working group of the Foreign Investors' Council in Estonia (FICE). The working group analyses legal issues from the perspective of foreign investors, inviting experts to participate in meetings and coming up with suggestions for the attention of officials and the government.

Paul is a recommended practitioner in:

  • The Legal 500 for corporate and M&A: "Paul Künnap has ‘good foresight for the legal risks associated with each deal and is a good member to have on the team’";
  • Tax Directors Handbook for tax practice; and
  • Legal 500 and Best Lawyers for real estate practice: “He is particularly strong in construction and real estate matters, including commercial property transactions, with additional expertise regarding M&A and tax“.

Concordia International University, Estonia (BA in Law / officially equivalent to MA)


Estonian Bar Association


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