Kaido Loor

Leaders in Law endorses Kaido Loor as our exclusively recommended Real Estate Law expert in Estonia. If you wish to get in touch with Kaido, please use the contact information above.

Kaido Loor 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, in due diligence, leases, sale-leasebacks, portfolio transactions, property related disputes, financing, shareholder’s agreements, property and facility management, third party rights to land, planning, design, construction matters and day-to-day issues of property investors and owners.

Kaido’s clients in real estate work in recent years have included Hepsor, SEB, Baltic Property Trust (now Northern Horizon Capital), Citycon, Trigon, ABB, Aberdeen, Baltic Investment Holdings (now Broadgate Capital), Bristol and Stone, Catella, Citycon, DHL, ECE Capital, Eastern Europe Real Estate Investment Fund, various embassies, Emerging Europe Property Opportunities Fund, Estectus, FIM Forestry, G4S, Helios, Hesburger, Itella, Kemivesi, NCC, Nord Stream, Olympic Casino, Tolaram, Regions Timberland, Regus, Statoil, Zenith Capital, Vaasan, Vicus, YIT, etc. Kaido’s experience in tax law ensures that tax aspects are not only taken into account but that business substance of transactions can be utilised to reach optimal tax outcomes.

Kaido Loor has advised clients in almost all types of tax issues, including income tax issues of corporates and investment funds, tax aspects of restructuring and refinancing, tax planning and (re)structuring of local and multinational groups, cross-border mergers, taxes related to profit repatriation, option plans, workforce rentals, withholding taxes, double-taxation, non-residents, transfer pricing, permanent and fixed 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, assignment of VAT refund claims in real estate transfers, VAT in business transfers. Kaido has represented clients in in-court and out-of-court disputes with the Tax Office.

Kaido was the partner that managed Sorainen Estonia tax work from 1996 to 2014 and lead a team of Sorainen tax lawyers from 2004. Kaido has written numbers of locally and internationally published articles on tax issues (including to IFA Cahiers on Practical Protection of Taxpayers’ Fundamental Rights in 2015) and taken part of tax committee of the Estonian Bar Association. Kaido is a board member of IFA branch in Estonia. Clients that have consented to their disclosure include Alstom, Södra, Toyota, Statoil, 3 Step, MarkIT, SEB, Northern Horizon, Catella, DHL, YIT, Trigon, AON, Hepsor, Energomontaj.

Recognition (International Directories)

Kaido Loor is and has been recommended practitioner in many publications, including in the Legal 500 (‘wide experience of real estate and construction matters’; ‘sees the broader picture [in tax matters]’), Chambers Europe (’warm praise for his personable manner and in-depth knowledge of real estate matters’; ‘he always brings a fresh angle to the table and offers a variety of solutions’), Best Lawyers, Tax Directors Handbook, European Legal Experts.


1992-1996 University of Tartu (now equivalent to Mag.iur.)

1999-2002 Helsinki University


International Fiscal Association

Firm Description

Different from most law firms, we are mainly focused to real estate and construction, including:

• real estate development (residential, office, retail),

• joint ventures,

• bank and mezzanine financing,

• leasing,

• planning,

• permitting,

• sales and acquisitions,

• investment management,

• tax planning,

• disputes.

Additionally, we do tax and general corporate work, including shareholders’ agreements for professional services firms, tax advisory and planning (excluding compliance), but not much else.

In all areas, we believe we are innovative, pioneering in Estonia eg. VAT refund assignments in real estate transactions, investment agreements, and other non-standard solutions to (sometimes even standard) investment and transaction structures.

Kaido Loor worked in Sorainen from 1996 to 2014, was partner of Sorainen from 2006 to 2014 (real estate, tax, and many other areas during early years of the office, plus heading IT and Knowledge Management departments).

Pirkka-Marja Põldvere

Pirkka-Marja Põldvere is a graduate of the University of Tartu, Faculty of Law, and holds a degree of Master of Laws in International Commercial Arbitration Law (LL.M) from Stockholm University (2004). Before joining Aivar Pilv Law Office she worked for 6 years for Law Office Raidla Leijins Norcous (RoschierRaidla). Since 2006, Pirkka-Marja has given lectures on arbitration and international civil procedure at the University of Tartu. She is also a co-author of the 3rd edition of the book Rahvusvaheline eraõigus (Private International Law), 2008 (Juura, Tallinn), contributing to the chapter on arbitration. Pirkka-Marja has been a member of the Estonian Bar Association since 2003.

“Best Lawyers” has recognised Pirkka-Marja Põldvere as one of the best professionals in Estonia in the areas of corporate law, mergers and acquisitions, dispute resolution and arbitration.

Litigation, Arbitration and ADR Practice:

  • Drafting claim letters and conducting pre-trial negotiations
  • Civil court proceedings (action proceedings and proceedings on petition in all stages of court, securing an action)
  • Administrative court proceedings (contestation of the legal acts and operations of state and local authorities, applying for provisional legal protection)
  • Arbitration
  • Conciliation proceedings and other alternative dispute resolution methods
  • Insolvency proceedings (institution and participation, execution of the right of claim)
  • Enforcement proceedings (relations with bailiffs, supervision of the activities of bailiffs, contestation of their activities etc.)
  • Misdemeanour and criminal proceedings

Aivar Pilv Law Office:

Aivar Pilv Law Office was founded in Tallinn at the beginning of the year 1993 – in the time when the principal changes in the Estonian economic and legal system caused a need for legal assistance on a new quality level. Since its foundation until today the law office has expanded and developed remarkably. We have a professional team, which allows us to render to our clients many sided and high-quality legal assistance. This has enabled the law office to compete successfully also with law offices that are bigger than us.

Aivar Pilv Law Office is represented in two Estonian towns – Tallinn and Tartu. Since December 2002 we belong to the international law offices’ alliance TAGLaw which guarantees the availability of legal assistance to our clients through reliable partners in different parts of the world. In October 2012 Aivar Pilv Law Office with other reputable law offices from Baltic States established new co-operation network by signing a co-operation agreement with Law Firm Balčiūnas & Grajauskas from Lithuania and Law Firm Fogels Vitols & Paipa from Latvia. In addition, we have trustworthy cooperation partners in the neighbouring countries of Estonia, both in Scandinavia and the Baltic States.

The main aim of our activity is to render high-quality legal assistance on an internationally recognized level, which can be characterized by flexible and client-oriented service. Effective protection of the client’s interests and timely solving of problems – these are values that are important to us. Our high-level professionals are the bearers of these values.

The main bases of the success of Aivar Pilv Law Office include high quality legal assistance, discreteness, long-term client relationship and teamwork based on pleasant working environment. The diverse and long-term litigation practice of the law office allows us to rely on a rich and valuable experience while rendering legal services.

Toomas Pikamäe

Partner Toomas Pikamäe manages the Law Office’s team specialising in public law and environmental law, as well as in economic offences. He is also widely experienced in matters related to data protection.

Toomas advises clients in a large number of issues concerning environmental law: from compliance issues up to environmental management systems, and has particular experience in waste handling issues.

Moreover, Toomas has accumulated extensive experience in the field of economic offences, e.g. offences concerning taxation matters, competition and other business related offences, and provides clients advice with a view to preventing such offences, as well as in proceedings connected with the same.

Toomas has extensive knowledge in the Estonian tax law, and he advises clients in a wide range of tax related issues, i.a. double taxation, corporate income tax, VAT, tax planning, transfer pricing, taxation of permanent establishments, and taxation of private individuals.

Toomas has successfully represented clients in several cases, which have been ultimately referred to the Supreme Court. Toomas’s competence in resolving disputes has been recognised by the international publication Chamber Europe. Furthermore, he is a well appreciated lecturer at seminars dealing with administrative law.

Eversheds :

Eversheds is one of the world’s largest corporate law firms. Committed locally, but connected globally, with offices based in the world’s major economic centres, with a proven track record of delivering consistently high quality legal services across jurisdictions.

The firm has developed organically over the past decade working for corporate organisations of all shapes and sizes in countries where they want to do business. Lawyers in all locations share the same values, ways of working and understanding of what clients really want. The past year has seen further international expansion for the firm. In the Middle East, the firm has become the first international player to establish offices in Iraq and is now one of the largest international players on the ground, with local lawyers based in Abu Dhabi, Amman, Doha, Dubai and Riyadh.

As a modern, progressive law firm, Eversheds sets itself apart through its people, culture and its attitude to change. Quality is a matter of personal pride to everyone and staff of the highest calibre are recruited and retained by the firm. Collaborative working and innovative thinking is encouraged and supported at all levels, meaning that clients enjoy an offering that is constantly evolving and improving to meet their changing needs. This has led to pioneering approaches to the law such as genuine project management and measurement of results that leads to cost predictability and control. In particular, the firm is noted for effectively delivering complex, multi-national legal services through one point of contact.

Relationships with clients are deep and genuine. An understanding of the sector and business culture which each client operates in, is a given. Collaboration is seen as a way of providing the most effective advice. Trust and accountability are the bedrock of all the firm’s client relationships.

Every year, Eversheds breaks new ground and is a firm that offers a clear alternative to those who want more from their lawyers.

Urmas Kauler

Mr. Kauler is a Partner. His practice encompasses trademark and patent prosecution and litigation, including international IP treaties, conventions and agreements, technology transfer and licensing, anti-counterfeiting, unfair competition. He is most active in IP litigation. Mr. Kauler is involved in IP organizations such as AIPPI, FICPI, INTA and LES.

Patendibüroo Turvaja:

We cover all aspects of intellectual property rights for our clients; handle patent cases in all technical fields, trademark and design registrations, domain name registrations, licensing, litigation, representation at the Industrial Property Board of Appeal and courts, etc. We represent foreign and domestic clients in Estonia, before EPO and OHIM, as well as – through our colleagues – in other countries around the world.

Having started off as a partnership of three IP professionals our agency today employs 15 people including six practicing patent attorneys.

Our agency and patent attorneys are members of the Association of Estonian Patent Attorneys, the Estonian Chamber of Commerce and Industry, INTA, AIPPI, ECTA, LES, epi, FICPI and MARQUES.

Our working languages are Estonian, English, Russian, German and Finnish.

In May 2013 we celebrated the 25th anniversary of TURVAJA Patent Agency, we can proudly boast having “more than 25 years of experience”.