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Osaühing Advokaadibüroo Pohla & Hallmägi

Legal form:

Private limited company

Registry code:

10139182

VAT no.:

EE100281062

Fiscal-year period:

01.01 - 31.12

Established:

07.04.1997 (29)

Former business names:

Osaühing ADVOKAADIBÜROO ASKO POHLA

Capital:

10 000 EUR

Address:

Kentmanni tn 4, Kesklinna linnaosa, Tallinn, Harju maakond, 10116

Status:

Registered

Contacts

Email:

phlaw@phlaw.ee

Phone:

+372 5089920

Phone:

+372 6009920

Website:

www.phlaw.ee

Industries

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
Legal activities
69101 - Activities of advocates and law firms

VAT liability

	Start	End
EE100281062	01.09.1996

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	30.06.2026	Valid
2024	01.01.2024 - 31.12.2024	30.06.2025	Valid
2023	01.01.2023 - 31.12.2023	29.06.2024	Valid
2022	01.01.2022 - 31.12.2022	30.06.2023	Valid
2021	01.01.2021 - 31.12.2021	01.07.2022	Valid
2020	01.01.2020 - 31.12.2020	30.06.2021	Valid
2019	01.01.2019 - 31.12.2019	14.10.2020	Valid
2018	01.01.2018 - 31.12.2018	08.07.2019	Valid
2017	01.01.2017 - 31.12.2017	03.07.2018	Valid
2016	01.01.2016 - 31.12.2016	02.07.2017	Valid
2015	01.01.2015 - 31.12.2015	30.06.2016	Valid
2014	01.01.2014 - 31.12.2014	01.07.2015	Valid
2013	01.01.2013 - 31.12.2013	25.06.2014	Valid
2012	01.01.2012 - 31.12.2012	12.06.2013	Valid
2011	01.01.2011 - 31.12.2011	21.06.2012	Valid
2010	01.01.2010 - 31.12.2010	20.06.2011	Valid
2009	01.01.2009 - 31.12.2009	28.06.2010	Valid
2008	01.01.2008 - 31.12.2008	19.06.2009	Valid
2007	01.01.2007 - 31.12.2007	30.06.2008	Valid
2006	01.01.2006 - 31.12.2006	19.06.2007	Valid
2005	01.01.2005 - 31.12.2005	28.06.2006	Valid
2004	01.01.2004 - 31.12.2004	01.07.2005	Valid
2003	01.01.2003 - 31.12.2003	30.06.2004	Valid
2002	01.01.2002 - 31.12.2002	30.06.2003	Valid
2001	01.01.2001 - 31.12.2001	02.07.2002	Valid
2000	01.01.2000 - 31.12.2000	22.06.2001	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 04.09.2026.

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Credit rating

Hidden

Credit rating is based on company financial data and payment behavior. detailed analysis available to regia+ users.

020406080100

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	182 225 €	31 193 €	444 682 €4.2%	9
2026 Q1	169 774 €	27 158 €	464 348 €3.1%	9
Kokku 2026:	351 999 €	58 351 €	909 030 €
2025 Q4	198 966 €	33 218 €	479 321 €46.9%	9
2025 Q3	149 578 €	33 877 €	326 262 €39.2%	9
2025 Q2	193 031 €	33 717 €	536 241 €40.6%	9
2025 Q1	207 151 €	66 822 €	381 451 €11.4%	9
Kokku 2025:	748 726 €	167 634 €	1 723 275 €7.3%
2024 Q4	154 292 €	50 139 €	430 339 €12.7%	9
2024 Q3	142 469 €	51 219 €	381 885 €0.6%	9
2024 Q2	145 132 €	44 136 €	384 240 €6.4%	10
2024 Q1	190 955 €	59 574 €	410 319 €3.4%	10
Kokku 2024:	632 848 €	205 068 €	1 606 783 €2.5%
2023 Q4	153 691 €	48 534 €	424 834 €20.5%	10
2023 Q3	127 821 €	43 487 €	352 484 €15.4%	10
2023 Q2	138 940 €	43 593 €	416 512 €11.4%	10
2023 Q1	130 808 €	38 340 €	373 753 €0.7%	10
Kokku 2023:	551 260 €	173 953 €	1 567 583 €3.1%
2022 Q4	256 545 €	65 854 €	376 432 €2.8%	10
2022 Q3	146 134 €	45 784 €	366 138 €12.3%	9
2022 Q2	122 235 €	40 892 €	417 622 €15.9%	9
2022 Q1	213 780 €	38 906 €	360 334 €4.1%	9
Kokku 2022:	738 695 €	191 435 €	1 520 526 €8.5%
2021 Q4	121 526 €	33 372 €	375 772 €15.2%	7
2021 Q3	100 915 €	28 356 €	326 131 €3.2%	7
2021 Q2	219 331 €	64 751 €	336 952 €7.2%	7
2021 Q1	95 241 €	28 103 €	362 991 €8.6%	7
Kokku 2021:	537 013 €	154 582 €	1 401 845 €19.6%
2020 Q4	162 918 €	37 997 €	334 280 €54.4%	8
2020 Q3	85 258 €	31 809 €	216 545 €23.4%	8
2020 Q2	84 587 €	39 282 €	282 522 €16.7%	8
2020 Q1	120 309 €	34 291 €	339 041 €14.2%	8
Kokku 2020:	453 073 €	143 380 €	1 172 388 €2.6%
2019 Q4	113 730 €	24 426 €	296 948 €16.9%	8
2019 Q3	156 177 €	24 428 €	254 049 €16.7%	8
2019 Q2	118 204 €	24 269 €	305 073 €6.6%	8
2019 Q1	188 737 €	46 151 €	286 076 €6.0%	8
Kokku 2019:	576 848 €	119 274 €	1 142 146 €11.1%
2018 Q4	225 358 €	25 660 €	304 423 €42.1%	9
2018 Q3	62 046 €	24 020 €	214 157 €24.3%	11
2018 Q2	103 570 €	23 412 €	282 753 €24.5%	11
2018 Q1	102 361 €	62 627 €	227 136 €23.2%	11
Kokku 2018:	493 335 €	135 719 €	1 028 469 €2.7%
2017 Q4	98 658 €	24 137 €	295 712 €14.5%	12
2017 Q3	80 727 €	23 974 €	258 180 €40.7%	12
2017 Q2	97 614 €	24 532 €	183 437 €30.6%	12
2017 Q1	68 984 €	25 743 €	264 421 €4.0%	12
Kokku 2017:	345 983 €	98 386 €	1 001 750 €2.9%
2016 Q4	99 466 €	23 387 €	254 367 €1.6%	10
2016 Q3	60 460 €	23 770 €	258 528 €2.5%	10
2016 Q2	98 386 €	23 198 €	252 308 €5.4%	10
2016 Q1	81 979 €	24 534 €	266 840 €0.5%	10
Kokku 2016:	340 291 €	94 889 €	1 032 043 €3.4%
2015 Q4	101 868 €	23 609 €	265 473 €12.2%	10
2015 Q3	72 583 €	21 035 €	236 533 €2.7%	10
2015 Q2	118 799 €	21 615 €	243 052 €24.8%	10
2015 Q1	160 910 €	28 748 €	323 260 €	10
Kokku 2015:	454 160 €	95 007 €	1 068 318 €

Revenue by industry

	2023	2024	2025
Activities of advocates and law firms	1 570 781 €	1 611 491 €	1 760 060 €

Tax debts

No tax debt found

No tax debt as of 04.09.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Toivo Viilup	37807XXXXXX	31.07.1978 (48)	Board member	25.09.2013	-
Asko Pohla	36408XXXXXX	10.08.1964 (62)	Board member	07.04.1997	-

1 inactive record hidden, extended access to the information portal is required to view history!

1 - 2 / 2 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Osaühing Advokaadibüroo Pohla & Hallmägi	-	07.04.1997 (29)	Shareholder	1 000,00 EUR	10	Sole ownership	04.04.2026	-
Toivo Viilup	37807XXXXXX	31.07.1978 (48)	Shareholder	5 275,00 EUR	52,75	Sole ownership	15.01.2025	-
Asko Pohla	36408XXXXXX	10.08.1964 (62)	Shareholder	100,00 EUR	1	Sole ownership	15.01.2025	-
Martin Männik	38011XXXXXX	13.11.1980 (45)	Shareholder	1 500,00 EUR	15	Sole ownership	02.02.2023	-
Jüri Ploom	37012XXXXXX	24.12.1970 (55)	Shareholder	2 125,00 EUR	21,25	Sole ownership	02.02.2023	-

35 inactive record hidden, extended access to the information portal is required to view history!

1 - 5 / 5 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Alliance Audit OÜ	-	-	Audit firm	15.11.2021	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Toivo Viilup	37807XXXXXX	31.07.1978 (48)	Direct holding	22.10.2018	-

4 inactive record hidden, extended access to the information portal is required to view history!

1 - 1 / 1 rows

Holdings in companies

Company	Registered	Role	Share	%	Type	Start	End
Osaühing Advokaadibüroo Pohla & Hallmägi	07.04.1997	Shareholder	1 000,00 EUR	10	Sole ownership	04.04.2026	-

24 inactive record hidden, extended access to the information portal is required to view history!

1 - 1 / 1 rows

2026 Q2

Turnover

Amount

444 682 €

Monthly average

148 227 €

Per employee

16 470 €

Equity ratio

1 482,27%

Labour taxes

Turnover ratio

7,01%

Tax ratio

17,12%

Monthly average

10 398 €

Per employee

1 155 €

State taxes

Monthly average

60 742 €

Turnover ratio

40,98%

Estimated salary

Gross salary

2 187 €

Net salary

1 771 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	1 537 187 €20.2%	1 278 854 €22.7%	1 654 787 €13.5%	1 457 789 €20.5%	1 833 663 €1.8%	1 866 631 €22.2%	1 527 059 €
Non-current assets	492 149 €21.8%	629 623 €7.6%	585 279 €3.5%	565 389 €37.5%	904 883 €25.8%	1 218 815 €26.7%	1 663 884 €
Total assets	2 029 336 €6.3%	1 908 477 €14.8%	2 240 066 €10.7%	2 023 178 €26.1%	2 738 546 €11.2%	3 085 446 €3.3%	3 190 943 €
Short-term liabilities	207 195 €30.1%	296 413 €14.5%	346 870 €46.3%	237 132 €35.4%	367 004 €79.9%	204 056 €16.9%	174 537 €
Long-term liabilities	149 873 €12.8%	171 815 €97.7%	86 887 €27.0%	119 088 €187.4%	41 433 €22.9%	53 772 €	-
Total liabilities	357 068 €23.7%	468 228 €7.9%	433 757 €21.8%	356 220 €12.8%	408 437 €58.4%	257 828 €47.7%	174 537 €
Share or stock capital	10 000 €	10 000 €	10 000 €	10 000 €	10 000 €22.0%	8 200 €	8 200 €
Retained earnings	651 194 €22.2%	532 975 €31.8%	781 981 €16.5%	936 795 €39.6%	1 550 733 €29.6%	2 201 775 €13.1%	2 533 496 €
Net profit	1 011 074 €12.7%	897 274 €11.5%	1 014 328 €40.8%	720 163 €6.4%	769 376 €24.6%	617 643 €30.1%	474 710 €
Equity	1 672 268 €16.1%	1 440 249 €20.3%	1 806 309 €8.4%	1 666 958 €28.5%	2 330 109 €17.6%	2 827 618 €6.3%	3 016 406 €
Turnover	1 760 060 €9.2%	1 611 491 €2.6%	1 570 781 €4.2%	1 507 480 €6.1%	1 421 371 €21.6%	1 168 746 €3.9%	1 216 095 €
Profit margin	57.45%3.2%	55.68%13.8%	64.57%35.2%	47.77%11.7%	54.13%2.4%	52.85%35.4%	39.04%

Financial ratios

	2025	2024	2023	2022	2021
Profit and cash flow
EBITDA	D GYV FAK	O BCM ZUL	QIK ELM	975 616	903 666
Liquidity
Current ratio	A.K	X.N	V.O	6.1	5.0
Quick ratio	I.A	V.Y	B.L	6.1	5.0
Cash ratio	U.C	W.D	C.J	1.8	1.7
Efficiency
Days sales outstanding (dso)	AY.C	FA.E	JM.S	144.4	251.2
Asset turnover	L.Q	S.M	B.B	0.6	0.5
Structure
Debt ratio	B.S	Y.T	E.T	0.2	0.1
Profitability
Operating margin	AA.R%	PN.P%	AA.Y%	63.9%	62.9%
Net profit margin	OY.L%	YR.U%	LZ.O%	47.8%	54.1%
Return on assets (roa)	PI.F%	DH.U%	TT.N%	30.2%	26.4%
Return on equity (roe)	BC.M%	MY.O%	GB.L%	43.2%	33.0%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations

Regulation no.	Date	Type	Status
Ä 10011804 / 15	10.02.2022	Entry - Amendment entry	Entered into force (10.02.2022)
Ä 10011804 / 14	15.04.2021	Entry - Amendment entry	Entered into force (15.04.2021)
Ä 10011804 / 13	16.03.2021	Entry - Amendment entry	Entered into force (16.03.2021)
Ä 10011804 / 12	16.01.2018	Entry - Amendment entry	Entered into force (16.01.2018)
Ä 10011804 / 11	07.11.2017	Entry - Amendment entry	Entered into force (07.11.2017)

1 - 5 / 14 rows

Real estate

No real estate found

Company has no real estate

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions

Case number	Procedure type	Judgment type	Category	Judges	ECLI	Date
3-24-1369/40	Administrative case	Court ruling	Planning and construction	Monika Laatsit, Virgo Saarmets, Kaire Pikamäe	ECLI:EE:TLRK:2024:3.24.1369.22163	18.11.2024
2-21-9858/7	Civil case	Court ruling	Law of obligations	Aleksandr Kondrašov	ECLI:EE:HMK:2022:2.21.9858.8757	11.05.2022
3-21-373/10	Administrative case	Court ruling	Tax law	Villem Lapimaa, Oliver Kask, Virgo Saarmets	ECLI:EE:TLRK:2021:3.21.373.14077	07.07.2021
2-19-3889/19	Civil case	Court ruling	Bankruptcy law	Karin Sonntak	ECLI:EE:HMK:2019:2.19.3889.26449	06.06.2019
2-19-3888/14	Civil case	Court ruling	Bankruptcy law	Meelis Eerik	ECLI:EE:HMK:2019:2.19.3888.20610	18.04.2019

1 - 5 / 13 rows

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

Date	Party	Amount	Classification
21.07.2026	Jõelähtme Vallavalitsus	1 275.96 € Received	OPERATING EXPENSES Municipal government
21.07.2026	Jõelähtme Vallavalitsus	613.80 € Received	OPERATING EXPENSES Municipal government
19.06.2026	Jõelähtme Vallavalitsus	1 407.40 € Received	OPERATING EXPENSES Municipal government
21.05.2026	Jõelähtme Vallavalitsus	1 163.12 € Received	OPERATING EXPENSES Municipal government
28.04.2026	Tallinna Linnakantselei	1 227.60 € Received	OPERATING EXPENSES Municipal government

1 - 5 / 87 rows

.ee domains

Domain	Status	Registered	Expires	End
phlaw.ee	Active	04.07.2010	13.11.2026	-

1 - 1 / 1 rows

Enforcement proceedings

No enforcement proceedings found

Company has no active debts with bailiffs

Payment orders

No payment orders found

Company has no court-ordered payment orders