Kaido Loor
Name: Kaido Loor
Firm Name: Advokaadibüroo Loor
Jurisdiction: Estonia
Practice Area: Real Estate Law

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Professional Biography:

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).