Tax & Customs People

Kaido Loor is a partner and head of our Real Estate & Construction Team in Estonia, which includes the Construction, Environmental and Real Estate Practices. He is also the head of the Tax & Customs Team in Estonia. Kaido joined SORAINEN in 1996 and has been contributing to the firm's performance and growth ever since. He has practised law since 1993.

Kaido has extensive experience in real estate and construction work, advising major institutional and private investors on sales and acquisitions of undeveloped land and all types of commercial real estate, both in asset and share deals, leases, sale-leasebacks, portfolio transactions, property related disputes, financing, property and facility management, third party rights to land, planning, design, construction matters and day-to-day issues of property investors and owners.

Kaido has also extensive knowledge on Estonian taxation. He has advised advised clients in almost all types of tax issues, including post-2009 corporate income tax issues, tax aspects of restructuring and refinancing, on setting up a regulated real estate fund taking tax aspects into account, tax planning and (re)structuring of local and multinational groups and cross-border mergers, taxes related to profit repatriation, investment funds, option plans, workforce rentals, withholding taxes, double-taxation, non-residents, transfer pricing, permanent establishments, constitutionality of local taxes, management fees, thin capitalisation issues, social taxes, personal taxes, fringe benefits, payroll taxes, VAT-ability of domestic and cross-border services and transactions with movables, immovables and special types of assets, recovery of VAT. Kaido has represented clients in in-court and out-of-court disputes with the Tax Office.

Before focusing on real estate and tax work, Kaido also advised clients in financing, insurance, trade and distribution, information technology, maritime and transport law and thus has a very broad understanding of law that benefits clients in more complex matters.

Kaido is a recommended practitioner in many publications, including:

• The Legal 500 in real estate and construction practices praised him as "an excellent manager" and he is also recommended for tax practice, banking and finance, IT and telecoms practices. He is one of only two leading individuals recommended by The Legal 500 for real estate and construction practice in Estonia; 
• PLC Which lawyer? for corporate real estate, corporate and M&A, restructuring and insolvency practices;
• Chambers Europe in real estate, banking and finance practices noted that he is "popular with clients due to his ability to communicate arguments effectively, creating a productive atmosphere for negotiations and achieving excellent results" and "his experience makes him a great practitioner";
• Best Lawyers for construction practice; 
• Tax Directors Handbook for tax practice; 
• IFLR1000 for M&A/corporate, project finance, banking and capital markets practices; and
• European Legal Experts for corporate and finance practices in Estonia.

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

Estonian Bar Association
International Bar Association
Estonian Lawyers' Union
Licensed Bankruptcy Trustee