Dr Kaido Künnapas
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Sectors
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About me
As head of the firm’s Tax practice in Estonia, I work mostly with direct taxes. I advise clients on a variety of topics related to taxation, including taxes in M&A deals, designing employee incentive plans, tax structuring of investment funds, and cross-border employment taxes. Continuing academic work as a lecturer and researcher as well as co-operation with the leading players in the technology sector is an inherent part of my self-development.
Professional highlights
Keeping the Estonian tax system competitive. I have had the opportunity to contribute to the modernisation of taxation of participation options in Estonia together with the leading players in the technology sector. Frequent work with novel tax issues in the field of crypto and digital economics provides me with the opportunity to play a role in designing taxation law. Ministry of Economic Affairs and Communications nominated me as a representative of Estonia in the Employee Share Options Working Group managed by the European Innovation Council and European Commission.
Integrating technology into taxation and tax advice. As a Fulbright scholarship holder at the University of San Diego, I have researched the logic of automisation and applications related to international tax treaties. My mission is to find technological solutions that could help to simplify the “user experience” of tax law and allow to integrate taxation with products and services.
Promoting R&D through taxation. My participation in a working group of scholars representing acknowledged European universities discussing the current status and further development of research and development (R&D) tax incentives led to a comprehensive report and a chapter in a book reaching global audiences.
Educating the new generation. Lecturing on tax and business law as well as procedural law at TalTech, the University of Tartu, the Estonian Business School and our own Sorainen Student Academy has improved my ability to put complex issues into simple terms.
Academic background
- University of San Diego School of Law (The U.S. Law and Policy program, Fulbright Scholarship)
- University of Tartu, Estonia (PhD in law)
- University of Tartu, International Summer University (recent developments in EU law. Proceedings at the ECHR)
- Academy of European Law (European Taxation Law)
- University of Tartu, Estonia (MA in Law)
- University of Tartu, Estonia (BA in Law)
I am a member of
- Estonian Bar Association
- International Fiscal Association Estonian Branch, member of the board
- Estonian Society of Academic Jurisprudence
- Estonian Association of Young Lawyers
Deals & Cases
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Sunly raises EUR 300 million to expand its production capacity
Deals & Cases -
The Estonian state plans to issue, for the first time, bonds aimed at local small investors
Deals & Cases -
Preparation of legal documents for the short-term bond programme of the Republic of Estonia
Deals & Cases -
Eesti Energia signed a loan agreement to refinance the bond
Deals & Cases -
The Better Fund obtains activity license
Deals & Cases
Publications
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The main changes to the Estonian tax system from 2025
Publication -
Defence tax – the plan to introduce a new 2% profit tax
Publication / Geenius / Raamatupidamisuudised / RMP -
Taxes in a Nutshell 2024
Publication -
Employee share option card
Publication -
Transfer Pricing Card 2024
Publication
News
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Sorainen Tax team got recognised with EMEA ITR Tax Award and top rankings in ITR Tax
News -
Sorainen strengthens team with nine new partners
News