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Advokaadibüroo TEGOS AS

Legal form:

Public limited company

Registry code:

10288628

VAT no.:

EE100020430

Fiscal-year period:

01.01 - 31.12

Established:

01.10.1997 (28)

Former business names:

Advokaadibüroo TGS Baltic AS, Advokaadibüroo Varul AS, Advokaadibüroo Varul Vilgerts Smaliukas AS, AS Advokaadibüroo Paul Varul

Capital:

30 720 EUR

Address:

Kaluri tn 2, Tartu linn, Tartu linn, Tartu maakond, 51004

Status:

Registered

E-arvete vastuvõtmine:

Arvekeskus

Contacts

Email:

estonia@tegos.legal

Phone:

+372 7301610

Website:

http://www.tegos.legal/

Industries

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
Legal activities
69101 - Activities of advocates and law firms
EDUCATION
Education
Other education
85599 - Other education n.e.c.

VAT liability

	Start	End
EE100020430	01.07.1994

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	25.06.2026	Valid
2024	01.01.2024 - 31.12.2024	17.06.2025	Valid
2023	01.01.2023 - 31.12.2023	13.06.2024	Valid
2022	01.01.2022 - 31.12.2022	08.06.2023	Valid
2021	01.01.2021 - 31.12.2021	21.06.2022	Valid
2020	01.01.2020 - 31.12.2020	18.06.2021	Valid
2019	01.01.2019 - 31.12.2019	30.10.2020	Valid
2018	01.01.2018 - 31.12.2018	01.07.2019	Valid
2017	01.01.2017 - 31.12.2017	29.06.2018	Valid
2016	01.01.2016 - 31.12.2016	30.06.2017	Valid
2015	01.01.2015 - 31.12.2015	29.06.2016	Valid
2014	01.01.2014 - 31.12.2014	30.06.2015	Valid
2013	01.01.2013 - 31.12.2013	30.06.2014	Valid
2012	01.01.2012 - 31.12.2012	28.06.2013	Valid
2011	01.01.2011 - 31.12.2011	02.07.2012	Valid
2010	01.01.2010 - 31.12.2010	29.06.2011	Valid
2009	01.01.2009 - 31.12.2009	30.06.2010	Valid
2008	01.01.2008 - 31.12.2008	19.06.2009	Valid
2007	01.01.2007 - 31.12.2007	26.06.2008	Valid
2006	01.01.2006 - 31.12.2006	26.06.2007	Valid
2005	01.01.2005 - 31.12.2005	05.07.2006	Valid
2004	01.01.2004 - 31.12.2004	07.07.2005	Valid
2003	01.01.2003 - 31.12.2003	06.07.2004	Valid
2002	01.01.2002 - 31.12.2002	02.07.2003	Valid
2001	01.01.2001 - 31.12.2001	03.07.2002	Valid
2000	01.01.2000 - 31.12.2000	09.07.2001	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 22.07.2026.

???

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	1 058 061 €	428 614 €	3 262 246 €11.1%	76
2026 Q1	1 081 508 €	575 019 €	2 935 851 €5.8%	72
Kokku 2026:	2 139 569 €	1 003 633 €	6 198 097 €
2025 Q4	1 134 551 €	422 060 €	2 775 603 €4.0%	69
2025 Q3	1 027 641 €	480 231 €	2 668 269 €2.5%	73
2025 Q2	850 051 €	434 402 €	2 602 456 €7.7%	75
2025 Q1	1 111 339 €	592 519 €	2 820 980 €8.1%	79
Kokku 2025:	4 123 582 €	1 929 212 €	10 867 308 €1.8%
2024 Q4	983 683 €	456 126 €	3 070 101 €12.5%	78
2024 Q3	913 569 €	478 401 €	2 729 127 €1.6%	78
2024 Q2	920 652 €	457 842 €	2 686 069 €22.6%	82
2024 Q1	761 096 €	453 144 €	2 191 518 €11.5%	83
Kokku 2024:	3 579 000 €	1 845 513 €	10 676 815 €48.2%
2023 Q4	671 073 €	314 229 €	1 965 754 €13.5%	59
2023 Q3	620 004 €	347 859 €	1 732 025 €4.1%	56
2023 Q2	579 189 €	301 310 €	1 805 631 €6.3%	58
2023 Q1	681 751 €	390 886 €	1 699 416 €3.3%	55
Kokku 2023:	2 552 016 €	1 354 284 €	7 202 826 €12.3%
2022 Q4	548 610 €	282 656 €	1 757 149 €24.8%	58
2022 Q3	594 700 €	349 463 €	1 407 905 €12.8%	58
2022 Q2	511 374 €	275 127 €	1 614 800 €1.0%	60
2022 Q1	681 908 €	403 237 €	1 631 579 €5.1%	58
Kokku 2022:	2 336 591 €	1 310 483 €	6 411 433 €6.1%
2021 Q4	544 466 €	253 945 €	1 552 410 €16.0%	58
2021 Q3	614 390 €	291 586 €	1 338 165 €13.3%	58
2021 Q2	444 825 €	238 590 €	1 542 902 €4.2%	56
2021 Q1	529 341 €	301 219 €	1 610 528 €34.6%	52
Kokku 2021:	2 133 022 €	1 085 340 €	6 044 005 €25.8%
2020 Q4	401 523 €	198 786 €	1 196 775 €6.1%	48
2020 Q3	436 150 €	235 223 €	1 127 568 €4.9%	48
2020 Q2	399 552 €	233 414 €	1 074 643 €23.6%	46
2020 Q1	512 479 €	278 756 €	1 407 165 €22.9%	47
Kokku 2020:	1 749 703 €	946 179 €	4 806 151 €2.1%
2019 Q4	437 502 €	212 189 €	1 144 800 €6.1%	51
2019 Q3	414 807 €	219 129 €	1 219 808 €6.3%	54
2019 Q2	441 501 €	215 544 €	1 301 776 €4.5%	51
2019 Q1	483 506 €	290 017 €	1 245 357 €3.4%	48
Kokku 2019:	1 777 316 €	936 879 €	4 911 741 €2.5%
2018 Q4	416 336 €	192 011 €	1 204 408 €4.2%	48
2018 Q3	442 700 €	231 256 €	1 155 506 €18.6%	49
2018 Q2	452 701 €	213 932 €	1 419 202 €12.9%	46
2018 Q1	404 262 €	228 672 €	1 257 379 €30.8%	46
Kokku 2018:	1 715 999 €	865 871 €	5 036 495 €22.4%
2017 Q4	325 672 €	187 537 €	961 447 €1.4%	45
2017 Q3	390 747 €	200 098 €	948 547 €12.4%	49
2017 Q2	451 531 €	288 069 €	1 083 056 €3.5%	50
2017 Q1	373 935 €	177 759 €	1 122 827 €22.9%	46
Kokku 2017:	1 541 885 €	853 463 €	4 115 877 €12.8%
2016 Q4	323 981 €	179 430 €	913 732 €0.2%	40
2016 Q3	308 773 €	179 787 €	915 548 €15.7%	40
2016 Q2	278 651 €	155 409 €	791 408 €23.1%	40
2016 Q1	341 529 €	202 213 €	1 029 751 €27.4%	40
Kokku 2016:	1 252 934 €	716 839 €	3 650 439 €4.3%
2015 Q4	315 960 €	155 188 €	808 119 €2.6%	40
2015 Q3	261 699 €	159 407 €	830 091 €1.4%	40
2015 Q2	265 320 €	157 150 €	818 340 €21.6%	40
2015 Q1	387 494 €	200 364 €	1 043 369 €	40
Kokku 2015:	1 230 473 €	672 109 €	3 499 919 €

Revenue by industry

	2023	2024	2025
Activities of advocates and law firms	6 832 404 €	10 166 171 €	10 221 932 €
Other training n.e.c.	16 680 €	15 290 €	33 057 €

Tax debts

No tax debt found

No tax debt as of 22.07.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Indrek Ergma	37607XXXXXX	01.07.1976 (50)	Board member	18.11.2024	-
Helmut Pikmets	37004XXXXXX	07.04.1970 (56)	Board member	27.09.2024	-
Karin Marosov	48407XXXXXX	19.07.1984 (42)	Board member	27.09.2024	-
Kadri Kallas	47707XXXXXX	07.07.1977 (49)	Board member	26.10.2022	-
Leonid Tolstov	37805XXXXXX	03.05.1978 (48)	Board member	26.10.2022	-

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

1 - 5 / 6 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Leonid Tolstov	37805XXXXXX	03.05.1978 (48)	Shareholder	3 233,40 EUR	10,53	Sole ownership	05.12.2025	-
Sander Kärson	38210XXXXXX	14.10.1982 (43)	Shareholder	3 233,40 EUR	10,53	Sole ownership	13.11.2025	-
Kadri Kallas	47707XXXXXX	07.07.1977 (49)	Shareholder	3 233,40 EUR	10,53	Sole ownership	30.10.2025	-
Kirsti Pent	48405XXXXXX	20.05.1984 (42)	Shareholder	3 234,00 EUR	10,53	Sole ownership	30.10.2025	-
Helmut Pikmets	37004XXXXXX	07.04.1970 (56)	Shareholder	3 233,40 EUR	10,53	Sole ownership	25.09.2025	-

85 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
Erki Fels	38903XXXXXX	10.03.1989 (37)	Supervisory-board member	29.10.2024	-
Triin Kaurov	47607XXXXXX	07.07.1976 (50)	Chairman of the supervisory board	05.10.2022	-
Paul Varul	35212XXXXXX	10.12.1952 (73)	Supervisory-board member	05.10.2022	-
Kirsti Pent	48405XXXXXX	20.05.1984 (42)	Supervisory-board member	05.10.2022	-
Peeter Viirsalu	38306XXXXXX	03.06.1983 (43)	Supervisory-board member	06.12.2016	-

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

1 - 5 / 7 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Sander Kärson	38210XXXXXX	14.10.1982 (43)	Member of higher governing body (board or supervisory board)	23.03.2022	-

14 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
N Hill Valduse OÜ	04.10.2011	Shareholder	2 501,00 EUR	100	Sole ownership	16.06.2025	-
CAS Holding OÜ	19.09.2014	Shareholder	2 503,00 EUR	100	Sole ownership	16.06.2025	-
OÜ SCHWENZER	11.08.2017	Shareholder	2 500,00 EUR	100	Sole ownership	16.06.2025	-

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

1 - 3 / 3 rows

2026 Q2

Turnover

Amount

3 262 246 €

Monthly average

1 087 415 €

Per employee

14 308 €

Equity ratio

3 539,76%

Labour taxes

Turnover ratio

13,14%

Tax ratio

40,51%

Monthly average

142 871 €

Per employee

1 931 €

State taxes

Monthly average

352 687 €

Turnover ratio

32,43%

Estimated salary

Gross salary

3 493 €

Net salary

2 742 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	4 078 666 €20.8%	5 149 072 €58.7%	3 244 140 €15.5%	2 808 906 €16.9%	3 380 682 €15.3%	2 931 365 €64.8%	1 779 261 €
Non-current assets	766 909 €24.4%	616 402 €205.6%	201 696 €12.6%	230 644 €7.2%	248 414 €41.3%	175 854 €6.2%	187 441 €
Total assets	4 845 575 €16.0%	5 765 474 €67.3%	3 445 836 €13.4%	3 039 550 €16.2%	3 629 096 €16.8%	3 107 219 €58.0%	1 966 702 €
Short-term liabilities	2 059 467 €5.5%	2 178 616 €37.4%	1 586 106 €4.5%	1 517 329 €1.8%	1 490 929 €8.0%	1 381 083 €10.0%	1 255 674 €
Long-term liabilities	320 892 €23.6%	419 788 €900.3%	41 967 €47.6%	80 143 €22.5%	103 360 €44.8%	71 388 €35.8%	52 561 €
Total liabilities	2 380 359 €8.4%	2 598 404 €59.6%	1 628 073 €1.9%	1 597 472 €0.2%	1 594 289 €9.8%	1 452 471 €11.0%	1 308 235 €
Share or stock capital	30 720 €	30 720 €	30 720 €	30 720 €	30 720 €	30 720 €	30 720 €
Retained earnings	3 071 €	3 071 €	3 071 €97.7%	135 374 €4 308.1%	3 071 €996.8%	280 €90.9%	3 072 €
Net profit	2 431 425 €22.4%	3 133 279 €75.6%	1 783 972 €39.8%	1 275 984 €36.2%	2 001 016 €23.2%	1 623 748 €159.9%	624 675 €
Equity	2 465 216 €22.2%	3 167 070 €74.2%	1 817 763 €26.1%	1 442 078 €29.1%	2 034 807 €23.0%	1 654 748 €151.3%	658 467 €
Turnover	10 254 989 €0.7%	10 181 721 €48.7%	6 849 084 €14.0%	6 008 178 €1.8%	5 901 954 €19.7%	4 928 853 €3.9%	4 745 735 €
Profit margin	23.71%23.0%	30.77%18.1%	26.05%22.6%	21.24%37.4%	33.90%2.9%	32.94%150.3%	13.16%

Financial ratios

	2025	2024	2023	2022	2021
Profit and cash flow
EBITDA	K JOB EDL	K VJL LKV	K SBK RLD	1 571 866	2 369 272
Liquidity
Current ratio	Y.O	T.Z	M.I	1.9	2.3
Quick ratio	S.T	A.M	B.R	1.9	2.3
Cash ratio	Q.D	V.J	Q.Y	0.8	1.0
Efficiency
Days sales outstanding (dso)	MGC.Z	NM.H	DY.H	101.2	109.9
Asset turnover	Z.X	Z.Y	L.I	1.8	1.8
Structure
Debt ratio	C.J	U.S	I.R	0.5	0.4
Profitability
Operating margin	SZ.F%	DK.J%	EE.J%	25.4%	39.5%
Net profit margin	YI.C%	DH.T%	YS.P%	21.2%	33.9%
Return on assets (roa)	QS.L%	SW.S%	JH.K%	38.3%	59.4%
Return on equity (roe)	TT.A%	GN.D%	PH.Z%	88.5%	98.3%

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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 20008550 / M9	16.09.2025	Order confirming reservation of business name	Entered into force (16.09.2025)
Ä 20008550 / 32	16.06.2025	Entry - Amendment entry	Entered into force (16.06.2025)
Ä 20008550 / 33	16.06.2025	Entry - Amendment entry	Entered into force (16.06.2025)
K 20008550 / 31	20.12.2024	Entry - Commercial-pledge opening entry	Entered into force (20.12.2024)
Ä 20008550 / 30	18.11.2024	Entry - Amendment entry	Entered into force (18.11.2024)

1 - 5 / 39 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
2-25-122495/9						26.01.2026
2-25-120303/6	Civil case	Court ruling (Order to leave the matter unexamined)	Law of obligations	Liisi Vernik	ECLI:EE:HMK:2025:2.25.120303.21159	12.12.2025
2-24-7662/28	Civil case	Court ruling	Law of obligations	Kristiina Kask	ECLI:EE:TMK:2025:2.24.7662.19858	04.12.2025
4-25-2869/12	Misdemeanour case	Court judgment (Final part of the decision)	Other misdemeanours	Piret Liivo	ECLI:EE:HMK:2025:4.25.2869.17017	07.11.2025
2-25-5951/4	Civil case	Court ruling (Ruling on refusal to take the matter into proceedings)	Law of obligations	Marian Miilaste	ECLI:EE:TMK:2025:2.25.5951.11786	28.07.2025

1 - 5 / 50 rows

Official announcements

Subject	Date
Notice of concentration decision	05.02.2024
Notice of concentration	16.01.2024
Notices of commercial and non-profit associations and foundations	07.12.2010
Notices of commercial and non-profit associations and foundations	17.09.2010

1 - 4 / 4 rows

Public transactions

Date	Party	Amount	Classification
26.06.2026	Tallinna Linnakantselei	665.26 € Received	OPERATING EXPENSES Municipal government
26.06.2026	Tallinna Linnakantselei	7 727.54 € Received	OPERATING EXPENSES Municipal government
26.06.2026	Tallinna Linnakantselei	4 008.92 € Received	OPERATING EXPENSES Municipal government
22.06.2026	AS Eesti Raudtee	30 486.76 € Received	OPERATING EXPENSES Rail transport
19.06.2026	Tervisekassa	6 076.00 € Received	OPERATING EXPENSES Other health care, incl. administration

1 - 5 / 883 rows

.ee domains

Domain	Status	Registered	Expires	End
varul.ee	Active	04.07.2010	02.09.2035	-

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