attorney-at-law, partner, +372 5661 4735


is an experienced attorney-at-law. Rait has more than 10-year experience in advising large-scale business transactions and holding successful court disputes. Thereby Rait has successfully represented clients in several court disputes having lead to the precedent in Supreme Court and advised and disputed resultfully in the sector of tax and customs law. Since 2014 Rait acts through law office of his own. Before that Rait worked in different top law offices and established Law Office Deloitte Legal in 2013. Rait has graduated from Tartu University in 2003 and acquired the master’s degree in the specialty of strategic management in Tallinn University. Rait has been appointed the member of fundamental rights protection committee of Estonian Bar Association with the decision of the latter in 2013. Rait provides legal service in Estonian, English and Russian.
Rait collaborates on an on-going basis in the topic of Estonian tax laws for the well-known international tax law organization IBFD (International Bureau of Fiscal Documentation) and participates in the Estonian activities of IFA (International Fiscal Association). Also, Rait has been taken note of in the publication Legal500. Rait is the lecturer of Tartu University within the Master’s programme of “Legal aspects of life cycle of the company based on intellectual ownership“. Rait publishes periodically articles and lectures in the topics of commercial and tax law and so-called new business (e-solutions and questions related to start-up companies). Rait was one of the nominees of “Successful Estonia“ opinion competition organized by Äripäev in 2014 and is one of the founder members of Martens Association.
Rait’s hobbies are tennis and reading.



attorney-at-law, partner, +372 503 0614


Rivo has more than fifteen years of experience in legal advice both in in-house and as an independent legal adviser. As an attorney-at-law, Rivo is mainly dealing with settling legal disputes out of court as well in court and gives advice on everyday economic activities and on public procurement matters. Rivo provides legal services in Estonian, English and Russian.
In addition, due to the giving daily legal advice for last fifteen years, Rivo has considerable business experience in managing investments, business processes and people.
Among other things, Rivo has been active in opening Estonian railway-traffic market to competition, being member of the Commission of railway infrastructure transmission capacity of AS Eesti Raudtee and Edelaraudtee Infrastruktuuri AS.


lawyer, +372 5650 5950


has graduated from Tallinn University of Technology in the specialty of business administration in 2011 where she specialized in financial accounting. In 2016 she finished Master’s studies in Faculty of Law of Tartu University. Elena worked five years in the auditing company BDO Eesti AS where she acquired experience in the field of financial accounting, financial and internal audit as well as taxation. Thereafter Elena started to work as a lawyer in Law Office Deloitte Legal established by the auditing company Deloitte. In 2015 Elena commenced work in law office Kaarma & Kaldvee as a lawyer and where she assists the attorneys-at-law in their fields of activities. Elena speaks Estonian, English and Russian.Elena has been lecturing in the sectors of labour law and salary accounting and conducting seminars by the Department of Financial Accounting of Tallinn University of Technology. Elena has also taken floor at the conferences and trainings organized by e.g. Tallinna Konverentsid, Board of Accountants etc. Elena has also published several professional articles in different publications, e.g. in the magazines MaksuMaksja, Personalipraktik etc.

Elena’s hobbies are kite- and windsurfing.