Sergei Jegorov

Senior Associate

Tallinn, Estonia

+372 626 4300, +372 5598 9410

Estonian, Russian, English

According to Legal500, his ‘ability to go into detail and plan several steps ahead is quite impressive’.


Representing Baltic Ground Services in Administrative Court regarding excise warehouse activity licence registration in order to sell JET-A1 fuel in Tallinn Airport.

Representing the largest passenger transport group in the Baltics, Tallink Group, in the Supreme Court and the European Commission concerning excise duties on packaging and potentially unlawful state aid arising from the packaging deposit act.

Representing Kõrveküla Petrol Station in the Supreme Court and over 20 fuel retailers in the administrative court in a dispute against the Estonian Tax and Customs Board regarding tax collateral stipulated in the Liquid Fuel Act, the many provisions of which were declared unconstitutional by the Supreme Court.

Advising a real estate company Estectus, which belongs to SEB group, on issues related to taxation of acquisition of real estate with VAT.

Advising Järve Tootjad on selling its agricultural land portfolio. The case involves corporate and tax solutions for the exit as well as obtaining some of the property from the State, which had a preemptive right.

Advising Turkish Airlines on tax matters regarding the establishment of its Estonian branch, including employee taxation issues. The firm also analysed the application of the Estonian-Turkish tax convention.

Representing one of the largest DIY retail chain in Estonia, Bauhof Group, in the Supreme Court regarding taxations of management fees.

Representing Amalfi in a complex legal dispute with the tax board in the first case of its kind where the tax authority imposed income tax on Amalfi, regarding an immovable in the possession of a shareholder as dividends paid to the shareholder.


2008 Estonian Bar Association


Since 2017 Senior Associate, law firm TGS Baltic (formerly VARUL)
20132017 Senior Associate, law firm VARUL
20082013 Associate, law firm VARUL
20072008 Lawyer, law firm VARUL
2005 Intern, Viru County Court
2004 Intern, Viru District Prosecutors Office


2008 University of Tartu, Faculty of Law, MA (cum laude)
2005 University of Tartu, Faculty of Law, BA