2002 Tallinn University, former Academy Nord, Master of Laws (LL.M) / Magister iuris (Mag.jur)

2000 Tallinn University, former Academy Nord, Bachelor of Laws (LL.B) / Baccalaureus Artium

1997 Tallinn School of Economics, Lawyer (Diploma on Customs Management and Law) 


  • Excellent knowledge about legal system and legislation in Estonia. Long professional praxis in Law incl. court praxis.
  • Good knowledge about legal system and legislation of Latvia, Lithuania and Finland.
  • Over 10 year of practise teaching financial and tax law, business law and insurance law to bachelor and master level students in different universities.
  • Multilingual English/Finnish/Estonian/Russian, with working knowledge of multicultural business, legal and financial environments

2015 – currently
R.O.S Law Office OÜ, Managing Partner

2011 –  2015 BLRT Grupp AS, Legal Director

2008 –  2011 Tallinna Tehnikaülikooli Tallinna Kolledž / Tallinn College of Tallinn Technical University,  Lecturer of tax law

2007 – 2011 Arco Vara AS / Arco Real Estate AS,  Head of Legal Department, Procurator

2006 – 2007 EMI EWT Ida-Lääne Koolituse AS / EMI EWT East-West Training AS, Managing Director

2000 – 2006 Akadeemia Nord / Academy Nord, Lecturer of Financial Law, Commercial Law, Insurance Law

1998 – 2006 Maksuamet / Tax Board of Estoni and after reformation Maksu- ja Tolliamet / Tax And Customs Board of Estonia,  Senior Lawyer, Head of Internal Audit Department, Head of Eastern Tax Centre, Deputy Director General 

Articles and publications:

Ab Ovo. Story about a School. Academy Nord 2016

Don’t buy real estate as a piglet in the sack! Weekly newspaper Maaleht, 08.10.2009

Landlords should carry part of utility costs themselves. Weekly newspaper Maaleht, 11.09.2009

Income from rental agreement must be declared. Daily newspaper Äripäev, 02.02.09

Income from rental agreement must be declared. Daily Newspaper Postimees (series of articles in  November 2008)

Envelope salary – is this an unavoidable phenomenon in Eastern-Virumaa?

Daily newspaper Põhjarannik, 22.07.04

Tax disputes and Taxation problems. Handbook for bookkeepers. Publisher, 2003

Is the law-order in Estonia legitimate? Proceedings of Academy Nord, 2002 issue 13

Implementation of an Internal Control System in Tax Administration. IOTA Tax Tribune 2002/2 issue 14  

Academic thesis and grants:

2007 - Academy Nord  Award for contributions to higher education in Estonia

2002 - Master thesis (LL.M) “Legitimacy Crisis in Tax Law"

2002 - Academy Nord master's grant to continue the successful research of the subject

2001 - Academy Nord master's grant to continue studies

2000 – Bachelor thesis (LL.B) cum laude “History of Taxation in Estonia and Comparative Analysis with a Stress on Dutch Tax Law”