Andres Kalm

Andres Kalm

Senior Associate
Tartu, Estonia
  • About

    Andres Kalm has dealt with a wide range of tax matters. He has advised clients on the taxation of legal and natural persons, on finding tax-optimal solutions at different stages of entrepreneurship and in various business relationships and transactions, including in employment relationships, both nationally and cross-border. Andres has advised clients on numerous issues in the areas of VAT, income and labor taxation, and also in disputes over duties. He has extensive experience in tax issues regarding revenues of legal entities, real estate transactions and international employment relations, including tax issues related to employee option programmes.

    Andres also advises clients on corporate law issues. He has advised on establishing companies, concluding contracts with partners, shareholders and management board, the sale of shares and units, and others. He represents and advises clients in civil disputes in court and out-of-court and also has broad experience in various real estate and contract law disputes.

    Andres was also part of the team conducting a large-scale legal audit for the state-owned company Eesti Energia, analysing management board liability issues relating to the management exceeding the originally approved budget for the Enefit280 shale oil plant.

  • Major Projects
    • Conducting a large-scale legal audit for Eesti Energia

      Conducting a large-scale legal audit for the state-owned company Eesti Energia, analysing the liabilities of the management board regarding exceeding the originally planned 190 MEUR budget for the construction of the Enefit280 shale oil plant by 90 MEUR as well as the plant’s profitability.

    • Representing Port of Tallinn against its former directors

      Representing SOE Port of Tallinn and its subsidiary TS Laevad against its former directors in one of the most high-profile criminal cases in recent years.

    • Advising the Port of Tallinn in a complex real estate matter

      Advising the Port of Tallinn in a complex real estate and insolvency matter regarding retrieving contracts and rights to the construction and use of a large area in Muuga Harbor as well as the acquisition of preemptive rights for access to the berths, from the Coal Terminal bankruptcy estate.

    • Delivering a legal audit to the Tallinn City Council and City Administration in the criminal case of Tallinn’s former mayor

      Delivering a legal audit to the Tallinn City Council and City Administration on matters that are under investigation in the criminal case of Tallinn’s former mayor Edgar Savisaar. The firm’s assignment was to investigate procurements, a legal dispute and transactions from administrative and civil law point of view and to determine possible infringements and deviations, risks for further legal disputes and to give recommendations for necessary actions and proceedings.

    • Advising AK Systems in selling its IT services business to Telia

      Advising IT company AK Systems in selling its IT services business to the largest IT and telecom company in Estonia, Telia Estonia, with the purpose of strengthening its IT services business unit.

    • Advising KMG Insenerehituse in purchasing an enterprise from the bankruptcy estate of Sangla Turvas

      Advising KMG Insenerehituse in purchasing an enterprise from the bankruptcy estate of Sangla Turvas (bankrupt), including advising on dealings with the Ministry of Environment, Environmental Board and Competition Authority regarding transfer of peat mining permits and other environmental permits as well as assessing the environmental impacts.

    • Advising Citypark on tax aspects

      Advising Citypark, one of the largest parking operators in Estonia, on tax aspects regarding the sale of shares to the Modus Group, a Lithuanian headquartered group with activities in renewable energy, service business and real estate, in addition to parking services.

  • CV

    Professional career

    Since 2018
    Senior Associate, law firm TGS Baltic
    2017 – 2018
    Associate, law firm TGS Baltic
    2014 – 2017
    Associate, law firm Varul
    2012 – 2014
    Lawyer, law firm Varul
    2011
    Intern, law firm InJure
    2010
    Lawyer, Transport Department, Tartu City Government

    Education

    2013
    University of Tartu, Faculty of Law, Master of Law
    2011
    University of Tartu, Faculty of Law, Bachelor of Law

    Memberships

    2014
    Estonian Bar Association