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.


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.


Of Counsel / Principal Technology Counsel

Years active: 13

Areas of expertise: systems integration, (post) security risk assessment support, business analysis, IT & governance support, energy and utilities, critical infrastructure, communication networks, electronics, industrial control system security, smart metering, smart grids, electricity distribution, renewable energy, blockchain, virtual currencies, data analytics, asset management systems, customer information systems

Heikki Kolk is a principal technology counsel with over 11 years of experience. Heikki specialises in consulting services regarding Systems Integration, (Post) Security Risk Assessment Support and Business Analysis & IT Governance Support.

Heikki has previously worked for Elektrilevi, the biggest distribution system operator in Estonia, holding different roles over 10 years, such as leading the transition to IP-based SCADA networks and upgrading Elektrilevi’s SCADA system. Later he was also responsible for defining control center use cases in all major IT developments and implementation projects in Elektrilevi, including customer information system, several asset management systems and smart metering systems. While being the Smart Grid architect, Heikki defined new solutions, such as advanced analytics, demand side response and distributed generation management platforms.

Heikki is the chief engineer at Catapult Labs, a collaborative software development and systems integration lab specialised in working with owners of critical infrastructure and systems integrators across Europe ( Heikki is also the advisor and solution architect at WePower, a blockchain-based green energy financing and trading platform, which enables renewable energy producers to raise capital by issuing their own energy tokens.


Of Counsel / Specialist Counsel

Years active: 6

Areas of expertise:
project management,
public administration, business administration, business analysis, sales,
European Union

Kristina has graduated from Tallinn University of Technology as a Master of Social Sciences in Technology Governance cum laude (Ragnar Nurkse Department of Governance and Innovation). She has also studied public administration, European Union governance and economic politics in the National University of Singapore as well as in Leiden University.
Kristina knows how to get things done. She has a relevant academic background combined with the practical knowledge she gained while working both in public and private sectors. Her managerial skills and ability in project leadership have been proved in a number of projects she has been leading. All of them have been accomplished to the highest of standards.

Her experience includes working in the Estonian State Government Office, EU Secretariat during the Estonian Presidency of the Council of the European Union 2017 as well as in the Estonian Ministry of Economic Affairs and Communications, Department of Foreign Financing, dealing with EU financial instruments, related policy briefs and mind maps.

International background and fluency in languages is an additional benefit, which she utilizes when she works with companies internationally or takes care of the key account management. This has helped her to build and maintain relationships with clients and key personnel within customer companies and manage a portfolio of accounts to achieve long-term success.


Of Counsel / Specialist Technology Counsel

Years active: 6

Areas of expertise:
Information Technology, Software Engineering, Industrial Internet of Things, Internet of Things, Systems Integration, Software Analysis, Software Product Management, Business Process Modelling and Analysis, Software Architecture

Aleksander Tsõganov is a business information technology and software engineering specialist. Aleksander is specialised in handling questions related to (Industrial) Internet of Things and Systems Integration. He advises clients with matters concerning business process analyses and modelling, determining their software solution needs and reflecting the latter in software models and software architecture.

Aleksander has previously worked for Ericsson developing a Smart Meter Management solution and is a software engineering team lead in Catapult Labs, a collaborative software development and systems integration lab specialised in working with owners of critical infrastructure and systems integrators across Europe (