Kaido Künnapas

Senior Associate
Kaido Künnapas
Dr. Kaido Künnapas, a member of the Sorainen tax and customs practice group, has been practicing law since 2010. With a PhD in this field of specialisation, Kaido is one of the few qualified tax attorneys-at-law in Estonia.

Kaido advises mainly on tax law questions by helping and representing clients in both court proceedings and administrative tax assessment proceedings. He also advises on transactional tax planning and finds legal solutions for reducing and identifying tax risks related to VAT, income tax and other taxes. As the academic field of research relates to preventive measures applicable in tax assessment procedures, Kaido has a deeper understanding in preventive enforcement measures applied in tax procedures.

In addition, Kaido's knowledge and experience in advising clients in the field of corporate, real estate and contract law includes, eg, advising on sale-of-business transactions, designing financing solutions for real estate projects, representing clients in courts in business law disputes and advising clients active in the financial technology sector on questions related to business financing and the architecture of the services they provide.  

Besides, Kaido is active at Tallinn University of Technology Law School as a lecturer in procedural law and business law subjects to Estonian and foreign students. He has participated as a speaker at conferences and seminars. For example, in 2013, Kaido gave a presentation on the topic of "R&D tax incentives in a small economy - the Estonian example" at the conference "R&D - Europe and taxes on business: meeting the challenges of 2020" in Alicante. In 2010, as part of the European Progressive Studies Jurists Network, he contributed to drafting proposals for the EU Parliament with regard to an EU draft regulation on citizens' initiative.

Ph.D., University of Tartu, Estonia (Law)
M.A., University of Tartu, Estonia (Law)
B.A., University of Tartu, Estonia (Law)
Academy of European Law (European Taxation Law)
University of Tartu, International Summer University (recent developments in EU law. Proceedings at the ECHR)