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

272

Public transactions

.ee domains

✓

Enforcement proceedings

✓

Payment orders

Advokaadibüroo Hedman Partners & CO OÜ

Legal form:

Private limited company

Registry code:

11978387

VAT no.:

EE101484703

Fiscal-year period:

01.01 - 31.12

Established:

16.08.2010 (16)

Capital:

2 500 EUR

Address:

Rotermanni tn 8, Kesklinna linnaosa, Tallinn, Harju maakond, 10111

Status:

Registered

E-arvete vastuvõtmine:

e-arveldaja

Contacts

Email:

merlin.seeman@hedman.legal

Phone:

+372 6645250

Website:

https://hedman.legal/

Industries

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

VAT liability

	Start	End
EE101484703	06.10.2011

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	30.06.2024	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	01.05.2019 - 31.12.2019	05.10.2020	Valid
2018	01.05.2018 - 30.04.2019	06.11.2019	Valid
2017	01.05.2017 - 30.04.2018	31.10.2018	Valid
2016	01.05.2016 - 30.04.2017	09.10.2017	Valid
2015	01.05.2015 - 30.04.2016	31.10.2016	Valid
2014	01.05.2014 - 30.04.2015	30.11.2015	Valid
2013	01.05.2013 - 30.04.2014	10.11.2014	Valid
2012	01.05.2012 - 30.04.2013	07.11.2013	Valid
2011	01.05.2011 - 30.04.2012	28.11.2012	Valid
2010	16.08.2010 - 30.04.2011	14.12.2011	Valid
2010	16.08.2010 - 30.04.2011	02.12.2011	Expired

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 04.09.2026.

???

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

272

Public transactions

Holdings in companies

✓

Enforcement proceedings

✓

Payment orders

Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	174 012 €	106 116 €	398 303 €2.6%	13
2026 Q1	166 257 €	116 073 €	388 284 €9.0%	15
Kokku 2026:	340 269 €	222 189 €	786 587 €
2025 Q4	158 419 €	105 976 €	356 063 €8.7%	15
2025 Q3	150 002 €	107 769 €	327 457 €14.8%	15
2025 Q2	156 145 €	102 272 €	384 302 €5.3%	15
2025 Q1	159 843 €	105 008 €	406 011 €6.0%	16
Kokku 2025:	624 409 €	421 025 €	1 473 833 €0.2%
2024 Q4	158 703 €	95 321 €	431 843 €31.5%	15
2024 Q3	134 032 €	92 159 €	328 413 €7.4%	17
2024 Q2	137 642 €	89 236 €	354 688 €1.9%	15
2024 Q1	143 511 €	93 759 €	361 479 €11.3%	17
Kokku 2024:	573 888 €	370 475 €	1 476 423 €15.8%
2023 Q4	127 101 €	84 984 €	324 761 €4.5%	16
2023 Q3	128 103 €	86 787 €	339 927 €0.2%	17
2023 Q2	121 079 €	77 521 €	340 441 €26.0%	17
2023 Q1	103 354 €	75 749 €	270 194 €14.2%	16
Kokku 2023:	479 637 €	325 041 €	1 275 323 €7.2%
2022 Q4	114 719 €	76 876 €	314 732 €11.3%	15
2022 Q3	96 049 €	64 175 €	282 678 €4.6%	16
2022 Q2	106 085 €	71 391 €	296 332 €0.0%	12
2022 Q1	108 250 €	71 018 €	296 216 €11.7%	13
Kokku 2022:	425 103 €	283 459 €	1 189 958 €18.9%
2021 Q4	94 878 €	59 385 €	265 230 €7.3%	13
2021 Q3	94 815 €	64 331 €	247 111 €3.0%	15
2021 Q2	99 551 €	65 972 €	254 882 €9.2%	17
2021 Q1	90 214 €	59 131 €	233 384 €25.2%	16
Kokku 2021:	379 457 €	248 820 €	1 000 607 €15.5%
2020 Q4	87 609 €	52 704 €	311 965 €80.3%	15
2020 Q3	75 502 €	52 456 €	173 066 €8.6%	15
2020 Q2	70 483 €	46 247 €	189 299 €1.3%	14
2020 Q1	66 304 €	41 345 €	191 752 €2.2%	15
Kokku 2020:	299 899 €	192 752 €	866 082 €9.2%
2019 Q4	63 199 €	38 295 €	187 551 €4.6%	12
2019 Q3	69 434 €	44 161 €	196 681 €13.3%	13
2019 Q2	66 657 €	42 232 €	226 801 €24.8%	14
2019 Q1	59 648 €	40 687 €	181 776 €17.5%	14
Kokku 2019:	258 938 €	165 375 €	792 809 €5.2%
2018 Q4	74 476 €	41 178 €	220 437 €27.8%	15
2018 Q3	72 452 €	40 173 €	172 502 €24.7%	15
2018 Q2	66 676 €	34 265 €	228 954 €6.9%	13
2018 Q1	59 618 €	38 687 €	214 194 €3.7%	14
Kokku 2018:	273 222 €	154 303 €	836 087 €8.0%
2017 Q4	52 686 €	31 283 €	206 493 €8.4%	12
2017 Q3	80 008 €	37 801 €	190 431 €14.3%	10
2017 Q2	63 810 €	33 754 €	222 271 €43.6%	10
2017 Q1	57 903 €	41 647 €	154 780 €23.4%	11
Kokku 2017:	254 407 €	144 485 €	773 975 €14.3%
2016 Q4	60 459 €	29 083 €	202 016 €24.5%	9
2016 Q3	42 298 €	23 369 €	162 326 €3.7%	9
2016 Q2	46 531 €	22 534 €	156 522 €0.2%	9
2016 Q1	39 139 €	22 499 €	156 279 €	9
Kokku 2016:	188 427 €	97 485 €	677 143 €
2015 Q4	44 087 €	19 626 €	0 €	1
2015 Q3	29 774 €	19 799 €	0 €	1
2015 Q2	34 070 €	18 401 €	0 €	1
2015 Q1	38 886 €	18 830 €	0 €	1
Kokku 2015:	146 817 €	76 656 €	0 €

Revenue by industry

	2023	2024	2025
Activities of advocates and law firms	1 303 896 €	1 440 532 €	1 476 167 €

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
Merlin Seeman	48002XXXXXX	17.02.1980 (46)	Board member	02.10.2020	-

3 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
Merlin Seeman	48002XXXXXX	17.02.1980 (46)	Shareholder	2 125,00 EUR	85	Sole ownership	02.09.2023	-
Advokaadibüroo Hedman Partners & CO OÜ	11978XXX	16.08.2010 (16)	Shareholder	125,00 EUR	5	Sole ownership	02.09.2023	-
Toomas Seppel	37902XXXXXX	11.02.1979 (47)	Shareholder	250,00 EUR	10	Sole ownership	02.09.2023	-

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

1 - 3 / 3 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Kalle Pedak	36003XXXXXX	15.03.1960 (66)	Founder	10.08.2010	-
Esa Elias Halmari	-	-	Founder	10.08.2010	-

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

1 - 2 / 2 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Merlin Seeman	48002XXXXXX	17.02.1980 (46)	Direct holding	18.11.2021	-
Toomas Seppel	37902XXXXXX	11.02.1979 (47)	Direct holding	01.10.2020	-

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

1 - 2 / 2 rows

Holdings in companies

Company	Registered	Role	Share	%	Type	Start	End
Datafly OÜ	28.02.2017	Shareholder	750,00 EUR	30	Sole ownership	10.07.2026	-
Advokaadibüroo Hedman Partners & CO OÜ	16.08.2010	Shareholder	125,00 EUR	5	Sole ownership	02.09.2023	-

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

1 - 2 / 2 rows

2026 Q2

Turnover

Amount

398 303 €

Monthly average

132 768 €

Per employee

10 213 €

Equity ratio

5 310,71%

Labour taxes

Turnover ratio

26,64%

Tax ratio

60,98%

Monthly average

35 372 €

Per employee

2 527 €

State taxes

Monthly average

58 004 €

Turnover ratio

43,69%

Estimated salary

Gross salary

4 496 €

Net salary

3 489 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	183 128 €8.0%	199 139 €15.8%	171 998 €7.4%	160 164 €15.9%	190 376 €32.3%	281 208 €80.3%	155 981 €
Non-current assets	188 451 €13.4%	166 138 €17.9%	140 912 €25.6%	112 179 €18.5%	94 676 €267.0%	25 796 €65.1%	73 998 €
Total assets	371 579 €1.7%	365 277 €16.7%	312 910 €14.9%	272 343 €4.5%	285 052 €7.2%	307 004 €33.5%	229 979 €
Short-term liabilities	202 224 €14.5%	176 543 €13.3%	155 779 €16.2%	134 010 €1.1%	132 537 €57.7%	84 021 €32.4%	63 454 €
Long-term liabilities	-	-	-	-	-	9 620 €13.3%	11 093 €
Total liabilities	202 224 €14.5%	176 543 €13.3%	155 779 €16.2%	134 010 €1.1%	132 537 €41.5%	93 641 €25.6%	74 547 €
Share or stock capital	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €
Retained earnings	103 366 €183.5%	36 464 €16.4%	31 324 €47.2%	59 366 €26.3%	80 544 €14.6%	70 289 €32.3%	103 822 €
Net profit	63 489 €57.6%	149 770 €21.5%	123 307 €61.3%	76 467 €10.1%	69 471 €50.6%	140 574 €186.2%	49 110 €
Equity	169 355 €10.3%	188 734 €20.1%	157 131 €13.6%	138 333 €9.3%	152 515 €28.5%	213 363 €37.3%	155 432 €
Turnover	1 476 167 €2.5%	1 440 532 €10.5%	1 303 896 €14.6%	1 137 476 €15.5%	984 616 €12.2%	877 432 €76.0%	498 579 €
Profit margin	4.30%58.6%	10.40%9.9%	9.46%40.7%	6.72%4.7%	7.06%56.0%	16.02%62.7%	9.85%

Financial ratios

	2025	2024	2023	2022	2021
Profit and cash flow
EBITDA	VK SDW	VWV PRG	JQX HPH	92 540	95 407
Liquidity
Current ratio	N.G	X.P	I.E	1.2	1.4
Quick ratio	C.F	C.Y	C.Z	1.2	1.4
Cash ratio	K.Z	S.W	G.E	0.1	0.3
Efficiency
Days sales outstanding (dso)	XM.X	BO.Z	QJ.Y	49.3	67.1
Asset turnover	A.Y	Z.I	D.B	4.1	3.3
Structure
Debt ratio	E.R	D.F	Q.S	0.5	0.5
Profitability
Operating margin	H.N%	XU.C%	WX.A%	7.8%	9.4%
Net profit margin	I.X%	OR.V%	R.G%	6.7%	7.1%
Return on assets (roa)	QV.R%	IO.Z%	ZH.I%	27.4%	23.5%
Return on equity (roe)	ZW.U%	SX.T%	NL.R%	55.3%	45.6%

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 10146639 / 9	15.06.2026	Entry - Amendment entry	Entered into force (15.06.2026)
Ä 10146639 / 8	02.09.2023	Entry - Amendment entry	Entered into force (02.09.2023)
Ä 10146639 / 7	02.10.2020	Entry - Amendment entry	Entered into force (02.10.2020)
Ä 10146639 / 6	29.10.2019	Entry - Amendment entry	Entered into force (29.10.2019)
Ä 10146639 / 5	17.01.2018	Entry - Amendment entry	Entered into force (17.01.2018)

1 - 5 / 11 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
2-24-144965/7	Civil case	Court judgment (Default judgment)	Law of obligations	Toomas Ventsli	ECLI:EE:HMK:2025:2.24.144965.5495	21.03.2025
2-16-2472/18	Civil case	Court ruling	Protection of intellectual property	Anu Uritam	ECLI:EE:HMK:2022:2.16.2472.2670	16.02.2022
2-13-6252/67	Civil case	Court ruling	Property law	Külli Mõlder	ECLI:EE:PMK:2014:2.13.6252.23899	08.10.2014
2-10-38715/51	Civil case	Court ruling	Bankruptcy law	Toomas Talviste	ECLI:EE:PMK:2014:2.10.38715.19582	21.08.2014
2-13-16176/14	Civil case	Court ruling	Property law	Piret Randmaa	ECLI:EE:HMK:2014:2.13.16176.6013	27.02.2014

1 - 5 / 8 rows

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

Date	Party	Amount	Classification
30.07.2026	Sihtasutus Tallinna Lastehaigla	1 116.00 € Received	OPERATING EXPENSES General hospital services
30.07.2026	SIHTASUTUS EESTI FILMI INSTITUUT	2 356.00 € Received	OPERATING EXPENSES Audiovisual, incl. cinema
30.07.2026	Eesti Rahvusringhääling	992.00 € Received	OPERATING EXPENSES Broadcasting and publishing services
27.07.2026	SIHTASUTUS EESTI TERVISHOIU PILDIPANK	1 116.00 € Received	OPERATING EXPENSES Other health care, incl. administration
14.07.2026	sihtasutus Põhja-Eesti Regionaalhaigla	316.20 € Received	OPERATING EXPENSES Specialized hospital services

1 - 5 / 272 rows

.ee domains

Domain	Status	Registered	Expires	End
kaubamargiregistreerimine.ee	Active	24.02.2023	25.02.2027	-
advokaadiburood.ee	Active	04.08.2022	05.08.2027	-
hedman.ee	Active	04.07.2010	16.12.2026	-

1 - 3 / 3 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