General information

Contacts

Industries

Jah

VAT liability

Annual reports

✓

Unsubmitted declarations

???

Credit rating

Tax data

✓

Tax debts

Related persons

Holdings in companies

Statistics

Summary of reports

Licenses

Regulations

Real estate

TTJA decisions

Court decisions

Official announcements

102

Public transactions

.ee domains

✓

Enforcement proceedings

✓

Payment orders

Advokaadibüroo Tammer & Tammer Osaühing

Legal form:

Private limited company

Registry code:

10853152

VAT no.:

EE100760774

Fiscal-year period:

01.01 - 31.12

Established:

28.05.2002 (24)

Former business names:

Advokaadibüroo Anne Tammer Osaühing

Capital:

2 556 EUR

Address:

Kalevi tn 9, Tartu linn, Tartu linn, Tartu maakond, 51010

Status:

Registered

Contacts

Email:

tammer@tammer-tammer.ee

Phone:

+372 5043679

Phone:

+372 7333591

Industries

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

VAT liability

	Start	End
EE100760774	01.06.2002

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	Due date 30.06.2026
2024	01.01.2024 - 31.12.2024	30.06.2025	Valid
2023	01.01.2023 - 31.12.2023	28.06.2024	Valid
2022	01.01.2022 - 31.12.2022	30.06.2023	Valid
2021	01.01.2021 - 31.12.2021	30.06.2022	Valid
2020	01.01.2020 - 31.12.2020	30.06.2021	Valid
2019	01.01.2019 - 31.12.2019	30.06.2020	Valid
2018	01.01.2018 - 31.12.2018	01.07.2019	Valid
2017	01.01.2017 - 31.12.2017	02.07.2018	Valid
2016	01.01.2016 - 31.12.2016	30.06.2017	Valid
2015	01.01.2015 - 31.12.2015	22.09.2016	Valid
2014	01.01.2014 - 31.12.2014	14.07.2015	Valid
2013	01.01.2013 - 31.12.2013	01.07.2014	Valid
2012	01.01.2012 - 31.12.2012	01.07.2013	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	30.06.2009	Valid
2007	01.01.2007 - 31.12.2007	30.06.2008	Valid
2006	01.01.2006 - 31.12.2006	27.06.2007	Valid
2005	01.01.2005 - 31.12.2005	03.07.2006	Valid
2004	01.01.2004 - 31.12.2004	04.07.2005	Valid
2003	01.01.2003 - 31.12.2003	30.06.2004	Valid
2002	01.01.2002 - 31.12.2002	02.07.2003	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 11.06.2026.

???

Credit rating

Hidden

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

020406080100

? Risk factors

? Strengths

View summary

✓

Tax debt

✓

Unsubmitted reports

✓

Unsubmitted declarations

Court decisions

Official announcements

TTJA decisions

Real estate

.ee domains

Licenses

Regulations

102

Public transactions

Holdings in companies

✓

Enforcement proceedings

✓

Payment orders

Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	28 596 €	2 538 €	65 931 €91.8%	1
Kokku 2026:	28 596 €	2 538 €	65 931 €
2025 Q4	9 656 €	2 718 €	34 379 €94.4%	1
2025 Q3	5 092 €	2 718 €	17 684 €6.3%	1
2025 Q2	5 320 €	2 718 €	16 631 €54.9%	1
2025 Q1	23 625 €	5 943 €	36 902 €114.0%	1
Kokku 2025:	43 693 €	14 097 €	105 596 €11.8%
2024 Q4	4 662 €	2 281 €	17 244 €4.7%	1
2024 Q3	4 986 €	2 447 €	18 086 €8.3%	1
2024 Q2	5 075 €	2 447 €	16 696 €60.7%	1
2024 Q1	22 653 €	4 825 €	42 457 €52.1%	1
Kokku 2024:	37 376 €	12 000 €	94 483 €24.2%
2023 Q4	6 698 €	2 248 €	27 915 €62.4%	1
2023 Q3	4 138 €	2 248 €	17 186 €21.7%	1
2023 Q2	5 294 €	2 248 €	21 948 €61.9%	1
2023 Q1	22 514 €	3 779 €	57 669 €188.5%	1
Kokku 2023:	38 644 €	10 524 €	124 718 €27.4%
2022 Q4	4 975 €	2 259 €	19 990 €17.2%	1
2022 Q3	5 758 €	2 159 €	24 131 €28.0%	1
2022 Q2	6 943 €	2 159 €	33 499 €65.1%	1
2022 Q1	15 449 €	2 626 €	20 287 €8.4%	1
Kokku 2022:	33 126 €	9 204 €	97 907 €46.0%
2021 Q4	4 678 €	2 159 €	18 713 €44.2%	1
2021 Q3	3 722 €	2 030 €	12 981 €40.2%	1
2021 Q2	5 409 €	2 030 €	21 710 €58.8%	1
2021 Q1	8 822 €	2 030 €	13 671 €54.1%	1
Kokku 2021:	22 630 €	8 251 €	67 075 €19.5%
2020 Q4	6 376 €	1 975 €	29 800 €49.8%	1
2020 Q3	3 368 €	1 799 €	19 891 €13.0%	1
2020 Q2	4 357 €	1 716 €	17 602 €9.8%	1
2020 Q1	4 173 €	1 749 €	16 027 €8.6%	1
Kokku 2020:	18 274 €	7 239 €	83 319 €38.9%
2019 Q4	3 792 €	1 412 €	14 763 €8.9%	2
2019 Q3	3 616 €	1 412 €	13 553 €27.3%	2
2019 Q2	4 153 €	1 260 €	18 651 €43.4%	2
2019 Q1	3 524 €	1 562 €	13 006 €21.1%	2
Kokku 2019:	15 085 €	5 646 €	59 973 €12.3%
2018 Q4	3 965 €	1 656 €	16 479 €30.5%	2
2018 Q3	2 390 €	1 528 €	12 630 €26.6%	2
2018 Q2	4 262 €	1 583 €	17 198 €22.2%	2
2018 Q1	4 570 €	1 404 €	22 100 €30.2%	2
Kokku 2018:	15 187 €	6 171 €	68 407 €20.7%
2017 Q4	2 432 €	1 575 €	16 972 €14.1%	2
2017 Q3	4 516 €	1 575 €	19 762 €25.8%	2
2017 Q2	3 887 €	1 645 €	15 715 €53.5%	2
2017 Q1	6 442 €	1 533 €	33 805 €49.9%	2
Kokku 2017:	17 277 €	6 328 €	86 254 €0.6%
2016 Q4	7 593 €	1 519 €	22 553 €0.0%	2
2016 Q3	4 073 €	1 519 €	22 553 €0.0%	2
2016 Q2	4 991 €	1 519 €	22 553 €24.8%	2
2016 Q1	2 278 €	1 217 €	18 073 €25.0%	2
Kokku 2016:	18 935 €	5 774 €	85 732 €54.2%
2015 Q4	3 954 €	1 359 €	14 457 €7.6%	2
2015 Q3	2 725 €	1 263 €	13 432 €16.3%	2
2015 Q2	2 643 €	1 508 €	16 042 €37.7%	2
2015 Q1	3 564 €	1 095 €	11 652 €	2
Kokku 2015:	12 886 €	5 225 €	55 583 €

Revenue by industry

	2022	2023	2024
Activities of advocates and law firms	133 813 €	105 813 €	70 155 €

Tax debts

No tax debt found

No tax debt as of 11.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Vello Tammer	35502XXXXXX	21.02.1955 (71)	Board member	29.06.2007	-
Anne Tammer	46712XXXXXX	28.12.1967 (58)	Board member	28.05.2002	-

1 - 2 / 2 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Anne Tammer	46712XXXXXX	28.12.1967 (58)	Shareholder	2 556,00 EUR	100	Sole ownership	13.05.2024	-

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

1 - 1 / 1 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Anne Tammer	46712XXXXXX	28.12.1967 (58)	Founder	28.05.2002	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Anne Tammer	46712XXXXXX	28.12.1967 (58)	Direct holding	24.10.2018	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q1

Turnover

Amount

65 931 €

Monthly average

21 977 €

Per employee

21 977 €

Equity ratio

859,82%

Labour taxes

Turnover ratio

3,85%

Tax ratio

8,88%

Monthly average

846 €

Per employee

846 €

State taxes

Monthly average

9 532 €

Turnover ratio

43,37%

Estimated salary

Gross salary

1 666 €

Net salary

1 384 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	91 842 €42.5%	159 594 €13.7%	184 838 €23.1%	150 142 €10.8%	168 377 €6.0%	158 793 €
Non-current assets	37 824 €7.1%	40 696 €6.6%	43 569 €6.2%	46 441 €5.8%	49 314 €5.6%	52 244 €
Total assets	129 666 €35.3%	200 290 €12.3%	228 407 €16.2%	196 583 €9.7%	217 691 €3.2%	211 037 €
Short-term liabilities	19 666 €10.1%	21 867 €6.4%	23 365 €49.9%	15 582 €55.9%	9 996 €52.7%	21 154 €
Long-term liabilities	-	-	-	-	-	-
Total liabilities	19 666 €10.1%	21 867 €6.4%	23 365 €49.9%	15 582 €55.9%	9 996 €52.7%	21 154 €
Share or stock capital	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €
Retained earnings	115 867 €22.1%	148 686 €8.5%	137 045 €17.0%	165 139 €8.1%	179 696 €6.7%	168 398 €
Net profit	-8 423 €131.0%	27 181 €58.5%	65 441 €391.8%	13 306 €47.7%	25 443 €34.4%	18 929 €
Equity	110 000 €38.3%	178 423 €13.0%	205 042 €13.3%	181 001 €12.9%	207 695 €9.4%	189 883 €
Turnover	70 155 €33.7%	105 813 €20.9%	133 813 €75.4%	76 269 €5.2%	80 478 €35.2%	59 513 €
Profit margin	-12.01%146.7%	25.69%47.5%	48.90%180.3%	17.45%44.8%	31.61%0.6%	31.81%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	M AYY	XN ZBY	GV EQB	26 235	30 620
Liquidity
Current ratio	Q.Q	Z.C	C.J	9.6	16.8
Quick ratio	G.Z	V.G	J.X	9.6	16.8
Cash ratio	N.W	K.M	N.Z	9.5	16.3
Efficiency
Days sales outstanding (dso)	SJ.N	BJ.B	C.L	8.4	21.1
Asset turnover	Y.K	A.J	F.P	0.4	0.4
Structure
Debt ratio	I.N	Z.D	D.R	0.1	0.0
Profitability
Operating margin	I.F%	LP.W%	CO.T%	30.6%	34.4%
Net profit margin	-RK.J%	HO.U%	JA.W%	17.4%	31.6%
Return on assets (roa)	-J.L%	AS.S%	VY.D%	6.4%	11.9%
Return on equity (roe)	-V.I%	WM.W%	KJ.C%	7.4%	12.3%

To view all financial ratios, you need to subscribe to extended access to the info portal!

Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations

Regulation no.	Date	Type	Status
Ä 20023032 / 10	13.05.2024	Entry - Amendment entry	Entered into force (13.05.2024)
Ä 20023032 / 9	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 20023032 / 8	17.01.2018	Entry - Amendment entry	Entered into force (17.01.2018)
Ä 20023032 / 7	19.12.2017	Entry - Amendment entry	Entered into force (19.12.2017)
Ä 20023032 / 6	03.12.2017	Entry - Amendment entry	Entered into force (03.12.2017)

1 - 5 / 12 rows

Real estate

Address	Area	Purpose
Kalevi tn 9, Tartu linn, Tartu linn, Tartu maakond	718 m²	Commercial land 10%, Residential land 90%

1 - 1 / 1 rows

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	Participants
2-25-1318/19						24.04.2026
2-25-16724/11						22.04.2026
2-25-19673/19						16.04.2026
2-25-20290/11						09.04.2026
2-25-15524/21						08.04.2026

1 - 5 / 82 rows

Official announcements

Subject	Date
Notice of termination of bankruptcy proceedings upon approval of the final report	02.03.2026
Notice of approval of a reorganisation plan	27.01.2023
Notice of termination of bankruptcy proceedings	17.11.2022
Notice of termination of bankruptcy-petition proceedings due to abatement	25.08.2022
Notice of termination of bankruptcy-petition proceedings due to abatement	22.08.2022

1 - 5 / 6 rows

Public transactions

Date	Party	Amount	Classification
30.03.2026	Tartu Maakohus	1 098.64 € Received	OPERATING EXPENSES Court
17.03.2026	Tartu Maakohus	409.20 € Received	OPERATING EXPENSES Court
04.03.2026	Tartu Maakohus	1 200.00 € Received	OPERATING EXPENSES Court
12.02.2026	Tartu Maakohus	2 500.00 € Received	OPERATING EXPENSES Court
05.12.2025	Tartu Maakohus	644.42 € Received	OPERATING EXPENSES Court

Advokaadibüroo Tammer & Tammer Osaühing

Contacts

Industries

VAT liability

Annual reports

Unsubmitted declarations

No unsubmitted declarations found

Credit rating

Hidden

Tax data

Revenue by industry

Tax debts

No tax debt found

Representatives

Shareholders

Other persons

Ultimate beneficial owners

Holdings in companies

No holdings in companies found

Aggregate data

Financial ratios

Licences & notices

No licenses and notices found

Regulations

Regulations

Real estate

Real estate

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Court decisions

Court decisions

Official announcements

Official announcements

Public transactions

Public transactions

.ee domains

No domains found

Enforcement proceedings

No enforcement proceedings found

Payment orders

No payment orders found