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L & P Advokaadibüroo OÜ

Legal form:

Private limited company

Registry code:

11033793

VAT no.:

EE100901245

Fiscal-year period:

01.01 - 31.12

Established:

30.04.2004 (22)

Former business names:

Osaühing Advokaadibüroo Luberg ja Päts

Capital:

3 834 EUR

Address:

Pärnu mnt 20, Kesklinna linnaosa, Tallinn, Harju maakond, 10141

Status:

Registered

Contacts

Email:

madis.pats@lplaw.ee

Phone:

+372 5087452

Phone:

+372 6691801

Industries

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

VAT liability

	Start	End
EE100901245	04.05.2004

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	20.06.2025	Valid
2023	01.01.2023 - 31.12.2023	27.06.2024	Valid
2022	01.01.2022 - 31.12.2022	27.06.2023	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	28.06.2019	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	30.06.2016	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	29.06.2012	Valid
2010	01.01.2010 - 31.12.2010	20.06.2011	Valid
2009	01.01.2009 - 31.12.2009	30.06.2010	Valid
2008	01.01.2008 - 31.12.2008	01.07.2009	Valid
2007	01.01.2007 - 31.12.2007	02.07.2008	Valid
2006	01.01.2006 - 31.12.2006	29.06.2007	Valid
2005	01.01.2005 - 31.12.2005	30.06.2006	Valid
2004	01.05.2004 - 31.12.2004	01.07.2005	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 07.06.2026.

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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 Q1	8 237 €	5 443 €	20 506 €9.8%	2
Kokku 2026:	8 237 €	5 443 €	20 506 €
2025 Q4	9 110 €	5 071 €	22 745 €17.6%	2
2025 Q3	9 116 €	5 071 €	27 597 €20.0%	2
2025 Q2	9 066 €	5 071 €	34 494 €40.3%	2
2025 Q1	15 213 €	5 620 €	24 590 €22.2%	2
Kokku 2025:	42 505 €	20 833 €	109 426 €1.9%
2024 Q4	9 175 €	4 767 €	31 593 €49.2%	2
2024 Q3	7 969 €	4 767 €	21 173 €19.4%	2
2024 Q2	9 062 €	4 767 €	26 282 €7.1%	2
2024 Q1	9 203 €	4 836 €	28 287 €12.7%	2
Kokku 2024:	35 409 €	19 137 €	107 335 €0.8%
2023 Q4	9 357 €	4 531 €	32 408 €39.8%	2
2023 Q3	7 809 €	4 531 €	23 181 €23.2%	2
2023 Q2	9 133 €	4 531 €	30 190 €34.4%	2
2023 Q1	8 409 €	5 130 €	22 457 €22.1%	2
Kokku 2023:	34 708 €	18 724 €	108 236 €10.6%
2022 Q4	10 898 €	6 621 €	28 830 €5.8%	2
2022 Q3	10 668 €	6 621 €	27 249 €20.6%	3
2022 Q2	11 959 €	6 628 €	34 338 €12.2%	3
2022 Q1	15 364 €	8 051 €	30 607 €23.6%	3
Kokku 2022:	48 888 €	27 920 €	121 023 €26.7%
2021 Q4	12 794 €	6 608 €	40 059 €0.3%	3
2021 Q3	12 452 €	6 686 €	40 168 €8.4%	3
2021 Q2	13 633 €	6 686 €	43 835 €7.1%	3
2021 Q1	12 597 €	6 791 €	40 937 €11.0%	3
Kokku 2021:	51 476 €	26 770 €	164 999 €2.3%
2020 Q4	12 944 €	6 080 €	45 986 €5.5%	3
2020 Q3	15 903 €	7 058 €	43 595 €0.9%	3
2020 Q2	12 179 €	5 980 €	43 192 €19.5%	3
2020 Q1	15 563 €	11 934 €	36 143 €38.5%	3
Kokku 2020:	56 589 €	31 051 €	168 916 €32.2%
2019 Q4	19 708 €	11 871 €	58 780 €5.7%	5
2019 Q3	23 156 €	13 507 €	55 592 €14.1%	6
2019 Q2	24 146 €	15 407 €	64 700 €7.9%	6
2019 Q1	25 269 €	15 882 €	70 237 €3.4%	7
Kokku 2019:	92 279 €	56 667 €	249 309 €11.3%
2018 Q4	28 908 €	14 892 €	67 935 €8.8%	7
2018 Q3	29 580 €	15 049 €	62 434 €17.5%	7
2018 Q2	26 506 €	14 977 €	75 675 €0.9%	7
2018 Q1	26 413 €	15 611 €	75 016 €4.8%	7
Kokku 2018:	111 407 €	60 529 €	281 060 €11.8%
2017 Q4	28 265 €	14 754 €	78 830 €0.9%	7
2017 Q3	38 438 €	15 209 €	78 129 €8.9%	7
2017 Q2	27 969 €	14 398 €	85 752 €12.8%	7
2017 Q1	24 904 €	14 890 €	75 995 €2.3%	7
Kokku 2017:	119 576 €	59 251 €	318 706 €7.0%
2016 Q4	22 208 €	11 344 €	74 297 €0.0%	6
2016 Q3	36 585 €	11 340 €	74 274 €3.1%	6
2016 Q2	20 237 €	10 997 €	72 027 €6.7%	6
2016 Q1	24 514 €	11 792 €	77 233 €5.0%	6
Kokku 2016:	103 544 €	45 473 €	297 831 €4.9%
2015 Q4	24 024 €	11 329 €	73 538 €8.9%	6
2015 Q3	46 669 €	12 438 €	80 736 €6.5%	6
2015 Q2	24 135 €	11 679 €	75 813 €8.6%	6
2015 Q1	27 995 €	12 780 €	82 959 €	6
Kokku 2015:	122 823 €	48 226 €	313 046 €

Revenue by industry

	2022	2023	2024
Activities of advocates and law firms	115 606 €	102 992 €	100 251 €

Tax debts

No tax debt found

No tax debt as of 07.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Madis Päts	36610XXXXXX	22.10.1966 (59)	Board member	30.04.2004	-

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

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
L & P Advokaadibüroo OÜ	11033XXX	30.04.2004 (22)	Shareholder	1 278,00 EUR	33,33	Sole ownership	01.09.2023	-
Madis Päts	36610XXXXXX	22.10.1966 (59)	Shareholder	2 556,00 EUR	66,67	Sole ownership	01.09.2023	-

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

1 - 2 / 2 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Aadu Luberg	-	-	Founder	30.04.2004	-
Madis Päts	36610XXXXXX	22.10.1966 (59)	Founder	30.04.2004	-

1 - 2 / 2 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Madis Päts	36610XXXXXX	22.10.1966 (59)	Direct holding	30.10.2018	-

2 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
L & P Advokaadibüroo OÜ	30.04.2004	Shareholder	1 278,00 EUR	33,33	Sole ownership	01.09.2023	-

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

1 - 1 / 1 rows

2026 Q1

Turnover

Amount

20 506 €

Monthly average

6 835 €

Per employee

3 418 €

Equity ratio

178,28%

Labour taxes

Turnover ratio

26,54%

Tax ratio

66,08%

Monthly average

1 814 €

Per employee

907 €

State taxes

Monthly average

2 746 €

Turnover ratio

40,17%

Estimated salary

Gross salary

1 769 €

Net salary

1 460 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	338 284 €0.5%	339 857 €13.4%	299 824 €4.4%	287 257 €10.4%	260 097 €1.4%	263 737 €
Non-current assets	-	-	-	-	-	-
Total assets	338 284 €0.5%	339 857 €13.4%	299 824 €4.4%	287 257 €10.4%	260 097 €1.4%	263 737 €
Short-term liabilities	15 594 €27.5%	12 228 €2.3%	11 953 €43.8%	21 270 €28.0%	29 561 €58.3%	70 835 €
Long-term liabilities	-	-	-	-	-	-
Total liabilities	15 594 €27.5%	12 228 €2.3%	11 953 €43.8%	21 270 €28.0%	29 561 €58.3%	70 835 €
Share or stock capital	3 834 €	3 834 €	3 834 €	3 834 €	3 834 €	3 834 €
Retained earnings	298 794 €5.2%	284 037 €8.3%	262 153 €24.4%	210 702 €20.5%	174 867 €12.9%	154 885 €
Net profit	20 062 €49.5%	39 758 €81.7%	21 884 €57.5%	51 451 €0.7%	51 835 €51.6%	34 183 €
Equity	322 690 €1.5%	327 629 €13.8%	287 871 €8.2%	265 987 €15.4%	230 536 €19.5%	192 902 €
Turnover	100 251 €2.7%	102 992 €10.9%	115 606 €26.8%	157 832 €10.0%	175 402 €27.4%	241 591 €
Profit margin	20.01%48.2%	38.60%103.9%	18.93%41.9%	32.60%10.3%	29.55%108.9%	14.15%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	-	-	-	-	-
Liquidity
Current ratio	AV.N	VU.D	XQ.W	13.5	8.8
Quick ratio	KL.Z	MK.E	ZN.I	13.5	8.8
Cash ratio	H.Y	XC.N	S.K	4.4	3.0
Efficiency
Days sales outstanding (dso)	VIG.N	EDE.R	BGC.A	423.9	348.3
Asset turnover	D.O	C.C	D.M	0.6	0.7
Structure
Debt ratio	A.S	Z.I	W.F	0.1	0.1
Profitability
Operating margin	IY.I%	AM.U%	MH.X%	32.6%	29.7%
Net profit margin	LI.U%	EG.K%	CX.D%	32.6%	29.6%
Return on assets (roa)	G.G%	WR.D%	R.E%	18.8%	19.8%
Return on equity (roe)	N.V%	VV.G%	C.Q%	19.3%	22.5%

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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	Deadline	Status
Ä 10079416 / 11	01.09.2023	Entry - Amendment entry		Entered into force (01.09.2023)
Ä 10079416 / 10	19.04.2023	Entry - Amendment entry		Entered into force (19.04.2023)
Ä 10079416 / M2	05.04.2023	Order to remedy deficiencies - Amendment entry	20.04.2023	Deficiencies remedied (19.04.2023)
Ä 10079416 / 9	31.12.2019	Entry - Amendment entry		Entered into force (31.12.2019)
Ä 10079416 / 8	17.01.2018	Entry - Amendment entry		Entered into force (17.01.2018)

1 - 5 / 13 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
2-22-13091/14	Civil case	Court ruling (Bankruptcy ruling)	Debt restructuring proceedings	Merike Varusk	ECLI:EE:HMK:2023:2.22.13091.13032	13.07.2023
2-19-130389/33	Civil case	Court judgment	Law of obligations	Kaija Kaijanen, Vallo Kariler, Ande Tänav	ECLI:EE:TLRK:2021:2.19.130389.4215	19.02.2021
2-19-130389/14	Civil case	Court judgment	Law of obligations	Moonika Tähtväli	ECLI:EE:HMK:2020:2.19.130389.27635	30.06.2020
2-19-118555/8	Civil case	Court judgment (Default judgment)	Law of obligations	Mai Grauberg	ECLI:EE:HMK:2020:2.19.118555.8004	02.04.2020
2-17-5688/7	Civil case	Court ruling (Compromise ruling)	Property law	Toomas Ventsli	ECLI:EE:HMK:2018:2.17.5688.15290	28.03.2018

1 - 5 / 7 rows

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

Date	Party	Amount	Classification
06.08.2025	Riigi Tugiteenuste Keskus	1 079.22 € Received	OPERATING EXPENSES Other general services
25.06.2025	Riigi Tugiteenuste Keskus	3 512.20 € Received	OPERATING EXPENSES Other general services
06.05.2025	Riigi Tugiteenuste Keskus	1 592.75 € Received	OPERATING EXPENSES Other general services
07.10.2024	Riigi Tugiteenuste Keskus	1 388.54 € Received	OPERATING EXPENSES Other general services
06.12.2023	Riigi Tugiteenuste Keskus	4 296.24 € Received	OPERATING EXPENSES Other general services

1 - 5 / 23 rows

.ee domains

Domain	Status	Registered	Expires	End
lplaw.ee	Active	04.07.2010	31.12.2026	-

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