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 (29 y)
Former business names:: AS Advokaadibüroo Paul Varul, Advokaadibüroo TGS Baltic AS, Advokaadibüroo Varul AS, Advokaadibüroo Varul Vilgerts Smaliukas AS
Capital:: 30 720 EUR
Address:: Kaluri tn 2, Tartu linn, Tartu linn, Tartu maakond, 51004
Status:: Registered
LEI code:: 894500O4UWQJJL1V8Z51
E-invoice reception:: Arvekeskus

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Contacts

Phone:: +372 7301610
Email:: estonia@tegos.legal
Website:: http://www.tegos.legal/

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Industries

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

Industry TOPNo. 4 of 204 companies

1.Advokaadibüroo Sorainen OÜ25.5M €
2.Advokaadibüroo COBALT OÜ19.3M €
3.Ellex Raidla Advokaadibüroo OÜ16.5M €
4.Advokaadibüroo TEGOS AS11.8M €
5.Advokaadibüroo WALLESS OÜ8M €
6.Advokaadibüroo WIDEN OÜ6.8M €
7.Osaühing Advokaadibüroo Eversheds Sutherland Ots&Co6M €
8.Advokaadibüroo TRINITI OÜ5.7M €
9.OÜ Advokaadibüroo RASK4.3M €
10.NJORD Advokaadibüroo OÜ3.2M €

Main activity 69101 · turnover over the last 4 quarters

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VAT liability

VAT no.	Start	End
EE100020430	01.07.1994	-

Annual reports

Aggregate data

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

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 30.10.2026.

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Tax debt Reports Declarations Court decisions50 Official announcements4 TTJA decisions–Real estate–.ee domains1 Licenses–Regulations39 Public transactions987 Grants–State aid2 Public procurement29 Holdings in companies5 Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	1,19 M €	479 979 €	2,85 M €−12,5%	74
2026 Q2	1,06 M €	428 614 €	3,26 M €+11,1%	76
2026 Q1	1,08 M €	575 019 €	2,94 M €+5,8%	72
Total 2026:	3,33 M €	1,48 M €	9,05 M €
2025 Q4	1,14 M €	422 060 €	2,78 M €+4,0%	69
2025 Q3	1,03 M €	480 231 €	2,67 M €+2,5%	73
2025 Q2	851 003 €	434 402 €	2,60 M €−7,7%	75
2025 Q1	1,11 M €	592 519 €	2,82 M €−8,1%	79
Total 2025:	4,13 M €	1,93 M €	10,9 M €
2024 Q4	983 683 €	456 126 €	3,07 M €+12,5%	78
2024 Q3	913 569 €	478 401 €	2,73 M €+1,6%	78
2024 Q2	920 652 €	457 842 €	2,69 M €+22,6%	82
2024 Q1	761 096 €	453 144 €	2,19 M €+11,5%	83
Total 2024:	3,58 M €	1,85 M €	10,7 M €
2023 Q4	671 073 €	314 229 €	1,97 M €+13,5%	59
2023 Q3	620 004 €	347 859 €	1,73 M €−4,1%	56
2023 Q2	579 189 €	301 310 €	1,81 M €+6,3%	58
2023 Q1	681 751 €	390 886 €	1,70 M €−3,3%	55
Total 2023:	2,55 M €	1,35 M €	7,20 M €
2022 Q4	548 610 €	282 656 €	1,76 M €+24,8%	58
2022 Q3	594 700 €	349 463 €	1,41 M €−12,8%	58
2022 Q2	511 374 €	275 127 €	1,61 M €−1,0%	60
2022 Q1	681 908 €	403 237 €	1,63 M €+5,1%	58
Total 2022:	2,34 M €	1,31 M €	6,41 M €
2021 Q4	544 465,54 €	253 945,40 €	1,55 M €+16,0%	58
2021 Q3	614 389,67 €	291 586,05 €	1,34 M €−13,3%	58
2021 Q2	444 825,10 €	238 590,09 €	1,54 M €−4,2%	56
2021 Q1	529 341,40 €	301 218,64 €	1,61 M €+34,6%	52
Total 2021:	2,13 M €	1,09 M €	6,04 M €
2020 Q4	401 522,76 €	198 786,15 €	1,20 M €+6,1%	48
2020 Q3	436 150,10 €	235 223,40 €	1,13 M €+4,9%	48
2020 Q2	399 551,57 €	233 413,75 €	1,07 M €−23,6%	46
2020 Q1	512 479 €	278 756 €	1,41 M €+22,9%	47
Total 2020:	1,75 M €	946 179,30 €	4,81 M €
2019 Q4	437 502 €	212 189 €	1,14 M €−6,1%	51
2019 Q3	414 807 €	219 129 €	1,22 M €−6,3%	54
2019 Q2	441 501 €	215 544 €	1,30 M €+4,5%	51
2019 Q1	483 506 €	290 017 €	1,25 M €+3,4%	48
Total 2019:	1,78 M €	936 879 €	4,91 M €
2018 Q4	416 336 €	192 011 €	1,20 M €+4,2%	48
2018 Q3	442 700 €	231 256 €	1,16 M €−18,6%	49
2018 Q2	452 701 €	213 932 €	1,42 M €+12,9%	46
2018 Q1	404 262 €	228 672 €	1,26 M €+30,8%	46
Total 2018:	1,72 M €	865 871 €	5,04 M €
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 €	1,08 M €−3,5%	50
2017 Q1	373 935 €	177 759 €	1,12 M €+22,9%	46
Total 2017:	1,54 M €	853 463 €	4,12 M €
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 €	1,03 M €+27,4%	40
Total 2016:	1,25 M €	716 839 €	3,65 M €
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 €	1,04 M €	40
Total 2015:	1,23 M €	672 109 €	3,50 M €

Revenue by industry

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

Tax debts

No tax debt found

No tax debt as of 30.10.2026

Representatives

	Personal ID code
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	-

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Shareholders

	Personal ID code
Helmut Pikmets	37004XXXXXX	07.04.1970 (56)	Shareholder	3 233,40 EUR	10,53%	Sole ownership	25.09.2025	-
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 EUR	10,53%	Sole ownership	30.10.2025	-
Sander Kärson	38210XXXXXX	14.10.1982 (44)	Shareholder	3 233,40 EUR	10,53%	Sole ownership	13.11.2025	-
Leonid Tolstov	37805XXXXXX	03.05.1978 (48)	Shareholder	3 233,40 EUR	10,53%	Sole ownership	05.12.2025	-

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Other persons

	Personal ID code
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	-

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Ultimate beneficial owners

	Personal ID code
Sander Kärson	38210XXXXXX	14.10.1982 (44)	Member of higher governing body (board or supervisory board)	23.03.2022	-

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Holdings in companies


CAS Holding OÜ	19.09.2014	Shareholder	2 503 EUR	100,00%	Sole ownership	16.06.2025	-
N Hill Valduse OÜ	04.10.2011	Shareholder	2 501 EUR	100,00%	Sole ownership	16.06.2025	-
OÜ SCHWENZER	11.08.2017	Shareholder	2 500 EUR	100,00%	Sole ownership	16.06.2025	-
Mulga Europe OÜ	31.07.2026	Shareholder	10 000 EUR	100,00%	Sole ownership	31.07.2026	-
CostPocket OÜ	18.03.2016	Shareholder	3 307 EUR	87,28%	Sole ownership	27.07.2026	-

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2026 Q3

Turnover

Amount: 2 854 124 €
Monthly average: 951 375 €
Per employee: 12 856 €
Equity ratio: 3 096,92%

Labour taxes

Turnover ratio: 16,82%
Tax ratio: 40,28%
Monthly average: 159 993 €
Per employee: 2 133 €

State taxes

Monthly average: 397 239 €
Turnover ratio: 41,75%

Estimated salary

Gross salary: 3 831 €
Net salary: 3 035 €

Aggregate data

Last 5 yrsAll

	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 €+206%	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%	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	-	-	-	132 303 €+4 208%	3 071 €	-	-
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 €+160%	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%	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	23,7%	30,8%	26,0%	21,2%	33,9%	32,9%	13,2%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	1 571 866 €	2 369 272 €
Liquidity
Current ratio	1,9	2,3
Quick ratio	1,9	2,3
Cash ratio	0,8	1,0
Efficiency
Days sales outstanding (dso)	101,2	109,9
Asset turnover	1,8	1,8
Structure
Debt ratio	0,5	0,4
Profitability
Operating margin	25,4%	39,5%
Net profit margin	21,2%	33,9%
Return on assets (roa)	38,3%	59,4%
Return on equity (roe)	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


Ä 20008550 / M9	16.09.2025	Order confirming reservation of business name	-	Entered into force16.09.2025
Ä 20008550 / 33	16.06.2025	Entry – Amendment entry	-	Entered into force16.06.2025
Ä 20008550 / 32	16.06.2025	Entry – Amendment entry	-	Entered into force16.06.2025
K 20008550 / 31	20.12.2024	Entry – Commercial-pledge opening entry	-	Entered into force20.12.2024
Ä 20008550 / 30	18.11.2024	Entry – Amendment entry	-	Entered into force18.11.2024

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


2-25-122495/9	Kohtu I astme menetlus	Court judgment	Law of obligations	Helina Luksepp	ECLI:EE:HMK:2026:2.25.122495.2261	26.01.2026	Open
2-25-120303/6	Kohtu I astme menetlus	Court rulingOrder to leave the matter unexamined	Law of obligations	Liisi Vernik	ECLI:EE:HMK:2025:2.25.120303.21159	12.12.2025	Open
2-24-7662/28	Kohtu I astme menetlus	Court ruling	Law of obligations	Kristiina Kask	ECLI:EE:TMK:2025:2.24.7662.19858	04.12.2025	Open
4-25-2869/12	Kohtu I astme menetlus	Court judgmentFinal part of the decision	Other misdemeanours	Piret Liivo	ECLI:EE:HMK:2025:4.25.2869.17017	07.11.2025	Open
2-25-5951/4	Kohtu I astme menetlus	Court rulingRuling on refusal to take the matter into proceedings	Law of obligations	Marian Miilaste	ECLI:EE:TMK:2025:2.25.5951.11786	28.07.2025	Open

Official announcements


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

Public transactions


30.09.2026	Riigi Kaitseinvesteeringute Keskus	1 450,80 €Received	OPERATING EXPENSESMilitary defence
25.09.2026	Vinni Vallavalitsus	282,78 €Received	OPERATING EXPENSESMunicipal government
24.09.2026	Kehtna Vallavalitsus	211,35 €Received	OPERATING EXPENSESMunicipal government
24.09.2026	Tallinna Strateegiakeskus	3 720 €Received	OPERATING EXPENSESMunicipal government
24.09.2026	Aktsiaselts Tallinna Haigla	7 392,88 €Received	OPERATING EXPENSESOther health care, incl. administration

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid


08.11.2024	Ettevõtluse ja Innovatsiooni SihtasutusAid measure 231581	Stardiabi alustava ettevõtluse toetamiseks (VTA) › MuuGrant	553 €	231581/2400021
03.07.2012	Tallinna StrateegiakeskusAid measure 14309	Regionaalareng (VTA) › MuuGrant	361,37 €	14309/1500057

Public procurement contracts


21.09.2026End 21.09.2029	Reference number 310930 · Raamleping (TEGOS AS)	Ettevõtluse ja Innovatsiooni SihtasutusContracting authority	150 000 €	Concluded
03.07.2026End 01.05.2028	Reference number 303897 · Mentorleping Advokaadibüroo TEGOS AS	Sihtasutus Tallinna Teaduspark TEHNOPOLContracting authority	6 800 €	Concluded
04.05.2026End 04.02.2028	Reference number 305654 · Töövõtuleping	Sihtasutus Keskkonnainvesteeringute KeskusContracting authority	84 000 €	Concluded
21.04.2026End 21.04.2028	Reference number 301631 · Raamleping - Advokaadibüroo TEGOS AS	Tallinna LinnakantseleiContracting authority	400 000 €	Concluded
01.04.2026End 01.04.2029	Reference number 304303	Ettevõtluse ja Innovatsiooni SihtasutusContracting authority	100 000 €	Concluded

.ee domains


varul.ee	Active	04.07.2010	02.09.2035

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

Data comes from public registers.