Kaido Künnapas

Senior Associate

Language

Estonian, English

Services

Tax

Sectors

Country

Estonia

About me

As a senior associate in the firm’s Tax practice in Estonia with a focus on direct taxation, and academic work contributing to continuous self-development, I have helped clients in many complex tax litigation cases and on tax planning topics.

Professional highlights

Novel tax work. The opportunity has arisen to advise clients in novel tax issues, such as consulting an international syndicate of banks on tax aspects of an IPO and assessing the tax treatment of the Initial Coin Offering ecosystem and crypto-assets in Estonia.

R&D taxation. Participation in a working group of scholars representing acknowledged European universities to discuss the current status and further development of research and development (R&D) tax incentives led to a comprehensive report and a chapter in a book reaching global audiences.

Unconstitutionality review. I successfully challenged the constitutionality of a law that imposed restrictions on consumer credit providers. The issue was addressed by the Estonian Chancellor of Justice and resulted in regulatory changes.

Educating the new generation. Lecturing on tax and business law as well as procedural law at TalTech, the University of Tartu, the Estonian Business School and our own Sorainen Student Academy has improved my ability to put complex issues into simple words.

Academic background

  • University of Tartu, Estonia (PhD in law)
  • University of Tartu, International Summer University (recent developments in EU law. Proceedings at the ECHR)
  • Academy of European Law (European Taxation Law)
  • University of Tartu, Estonia (MA in Law)
  • University of Tartu, Estonia (BA in Law)

I am a member of

  • Estonian Bar Association
  • Estonian Society of Academic Jurisprudence
  • Estonian Association of Young Lawyers