Years active: 12

Areas of expertise: public law, public procurement, critical infrastructure, fintech, GDPR and security, AML/KYC, IP/IT, digital platforms, competition, corporate/M&A, investment projects, startups, fraud investigations, litigation

+372 55 599 784

Attorney-at-Law Merit Lind (Cambridge University, L.L.M) knows how to tackle the most unique of the clients’ challenges. Merit has been active in the legal industry for over 12 years. Until July 2018, Merit was the Head of Law Firm Deloitte Legal in Estonia, establishing its practice on the market and turning it into a strategic legal partner for the clients. She has been at the forefront of supporting fintech sector developments, including the head of the FinanceEstonia crowdfunding expert group creating the best practice for the industry. In 2018 she was part of the think-tank organised by the Estonian President for e-Residency 2.0 currently working on finding solutions to balance ambitious and novel ideas with the potential risks associated.

Over the past year she has led the e-Residency international tax environment project (see further:…/teiste-riikide-makse?id=81862003)

She has advised the Estonian government in dealing with the IDcard security vulnerabilities (see further:…/id-kaardi-kriisi-jatk-eesti-riik-sai-kohtus-gemalto-ule-voidu?id=80635009)

Merit has represented the Police and BorderGuard Board in concluding the 40 million EUR transaction for the manufacturing of new era ID cards with IDEMIA as well as in related disputes (see further:…/8658-pohla-homagi-and-deloitte…)

Attorney-at-Law Merit Lind has advised and represented the Estonian government in the purchase of a new aircraft:

She successfully represented the Finnish Combat Protective Equipment manufacturer C.P.E. Production Oy against a damage claim filed by the Estonian Defence Forces. The Estonian Supreme Court ruled that the Estonian Defence Forces had no grounds to claim damages (see further:…/-suurt-huvitist-noudnud-kaitsevagi-kaotas-oma-vea-tottu-riigikohtus?id=81320861)

Merit led the legal team in the 2017 special audit assessing the sale transactions of seven real estate objects by State Real Estate Ltd (Riigi Kinnisvara AS).

Merit is a lecturer at the IT Law Master Programme at Tartu University teaching students to get an intellectual property intensive fintech company up and running, plan for raising finance and try and keep the regulators at bay (see: Information Technology Law – University of Tartu)

Merit believes that suitably tailored collaboration between legal, technological and business operations specialists can bring immense benefits to clients dealing with legal complexities moving forward. (See also:…/8874-the-buzz-in-estonia-inter…)




Years active: 13

Areas of expertise: intellectual property, IT, IoT, digital platforms, GDPR, software development, corporate matters, corporate/M&A, investment projects, employment, startups, fraud investigation, civil litigation

+372 51 56 490

Attorney-at-Law Tiina Pukk is a trusted partner and legal advisor with over 13 years of experience. Tiina has been focused on IP since the beginning of her career and has extended that expertise in to IT-based businesses and technology companies. Her expertise and case portfolio include corporate counselling, M&A projects, startup businesses & investment projects as well as general commercial advisory. Tiina has been working for large law firms throughout her career, the latest of which includes managing the IP/IT sector projects at Deloitte Legal.

In addition to her being an experienced lawyer, she also studied software development.

During the past year Tiina has led cross-border GDPR projects (privacy and data protection) for both private and public sector entities, advised IoT and other tech companies on achieving privacy compliance in data processing and has run complex cross-border projects and M&A transactions in the tech industry.

Tiina has participated in the e-Residency international #tax environment project (see further:…/-idee-eesti-kogub-teiste-riikide-makse?id=81862003)

Tiina has advised the Estonian government in dealing with the #IDcard #security vulnerabilities (see further:…/id-kaardi-kriisi-jatk-eesti-riik-sai-kohtus-gemalto-ule-voidu?id=80635009).

Tiina has vast experience in litigations in IP, IT and corporate matters in and out of court.




Years active: 25

Areas of expertise: data protection, privacy law, corporate and labor law, insolvency, litigation

+372 513 9233

Attorney-at-Law Mari Männiko (Central European University, L.L.M) has always been mainly interested in and passionate about the right to privacy. She started in depth researches in this field already in 1995 when she wrote her graduation thesis on the subject. Besides everyday legal work, she has already for 10 years contributed to legal education running courses on the right to privacy and data protection in Tartu University.

In 2011 Mari authored a handbook titled “The Right to Privacy and Data Protection”.

Mari is an experienced litigation attorney with strong analytical and negotiating skills. During her 25 years of legal practice she has participated in different legal projects from carrying out due diligences to complex bankruptcy cases as well as leading the work group performing several in depth analyses on Estonian cyber security regulations.

Among colleagues, Mari is much appreciated as a strong debater and quick thinker.

From 2017 Mari was the head of the legal department of the biggest Estonian media corporation Ekspress Grupp AS, which is a stock listed media group active throughout the Baltic states. Therefore, she has obtained noteworthy experience in dealing with all the legal matters an inhouse legal needs to tackle at a large listed corporation and that gives her the advantage of knowing what a client requires when seeking legal advice.


Of Counsel / Specialist Tax Counsel

Years active: 20

Areas of expertise: domestic and international taxation, corporate income tax, personal income tax, corporate reorganisations, restructuring, transaction advisory, tax due diligence, options, option programmes, transfer pricing, related party deals, tax compliance

Ivo Vanasaun is a Specialist Tax Counsel focusing primarily on corporate income tax, personal income tax, international taxation, transfer pricing, social taxes and contributions. He has worked for the Estonian Ministry of Finance where he was the Head of the direct taxes division. In the Ministry, Ivo was one of the key experts involved in the implementation of the unique Estonian corporate income tax regime. Ivo has been on a secondment to Her Majesty’s Treasury, working for the unit of International Corporate Taxation. Ivo is officially nominated by the Estonian Minister of Finance as one of the five persons being the independent competent person to participate in the transfer pricing advisory commission in case of disputes between EU Member States. For 12 years, until spring 2018, Ivo was responsible for managing the tax practice and complex domestic and international tax projects in Deloitte Estonia.

He excels in transaction advisory, corporate reorganisations, creation of option programmes as well as transaction support (tax due diligences) and has advised a myriad of domestic and international clients on their tax matters.

In 2016/2017 Ivo Vanasaun advised the Georgian government on the implementation of the so-called Estonian corporate income tax model. The Estonian unique corporate income tax model was successfully implemented in Georgia, the new law entered into force in 2017. Over the past year he has also participated in the e-residency international #tax environment project (see further:…/idee-eesti-kogub-teiste-riikide-makse?id=81862003)



Years active: 18

Areas of expertise: public law, public procurement, fintech, AML/KYC, competition,  investment projects, fraud investigations, litigation

Katrin is a highly experienced lawyer with nearly 18 years of experience in both public and private sector. She has been working in the Estonian Ministry of Economic Affairs and Communications drafting laws and giving advice in fields belonging to the ministry’s area of government, especially in matters of transport, energy, infrastructure and state information systems.

For the past 2,5 years she worked in Law Firm Deloitte Legal where, amongst others, she participated in the team advising the Estonian Police and Border Guard Board in concluding the transaction for the manufacturing of new era ID cards (…/id-kaardi-kriisi-jatk-eesti-riik-sai-kohtus-gemalto-ule-voidu?id=80635009). Katrin was also part of the team assessing the sale transactions of real estate objects by State Real Estate Ltd (Riigi Kinnisvara AS) and was involved in numerous other projects, of both national and international nature.