Markus Õigusbüroo Osaühing

Active Registry code 10182031 OÜ Tallinn Registered 12 Mar 1997
Compare

Markus Õigusbüroo Osaühing is a OÜ based in Tallinn, registry code 10182031, status: active. Main activity: Activities of legal counsels and legal offices. According to EMTA, turnover for Q3 2026 was €0 with 5 employees.

Turnover
0 €
↓ 100.0% vs Q2 2026
State taxes
357 €
↓ 98.3% vs Q2 2026
Labour taxes
372 €
↓ 97.7% vs Q2 2026
Employees
5
±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Legal and accounting activities · EMTAK 69

  • Labour taxes per employee 74 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 2 700 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 89.0 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q2 2026 – Q3 2026
Turnover, € Q3 2026: 0 € · −100.0% vs Q2 2026 · industry median 9 740 € · above 2% of the industry
05 00010 00015 00020 00025 000Q2 2026 Company: 20 861 € Industry median: 9 921 €Q2·26Q3 2026 Company: 0 € Industry median: 9 740 €Q3·2605 00010 00015 00020 00025 000Q2 2026 Company: 20 861 € Industry median: 9 921 €Q3 2026 Company: 0 € Industry median: 9 740 €Q3·26
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 74 € · −97.7% vs Q2 2026 · industry median 1 122 € · above 2% of the industry
01 0002 0003 0004 000Q2 2026 Company: 3 218 € Industry median: 1 096 €Q2·26Q3 2026 Company: 74 € Industry median: 1 122 €Q3·2601 0002 0003 0004 000Q2 2026 Company: 3 218 € Industry median: 1 096 €Q3 2026 Company: 74 € Industry median: 1 122 €Q3·26
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 5 · +0.0% vs Q2 2026
012345Q2 2026 Company: 5Q2·26Q3 2026 Company: 5Q3·26012345Q2 2026 Company: 5Q3 2026 Company: 5Q3·26
State taxes, € Q3 2026: 357 € · −98.3% vs Q2 2026
05 00010 00015 00020 00025 000Q2 2026 Company: 20 420 €Q2·26Q3 2026 Company: 357 €Q3·2605 00010 00015 00020 00025 000Q2 2026 Company: 20 420 €Q3 2026 Company: 357 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 357 372 5
Q2 2026 20 861 20 420 16 090 5
Labour taxes per employee per month
25 €
Turnover per employee in the quarter
0 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 2 700 € · +1 127.3% vs 2024 · industry median 12 784 € · above 26% of the industry
05 00010 00015 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 3 343 € Industry median: 10 920 €20192020 Company: 3 040 € Industry median: 10 651 €20202021 Company: 1 456 € Industry median: 10 862 €20212022 Company: 2 200 € Industry median: 11 500 €20222023 Company: 0 € Industry median: 12 140 €20232024 Company: 220 € Industry median: 12 266 €20242025 Company: 2 700 € Industry median: 12 784 €202505 00010 00015 0002018 Company: — Industry median: —2019 Company: 3 343 € Industry median: 10 920 €20192020 Company: 3 040 € Industry median: 10 651 €2021 Company: 1 456 € Industry median: 10 862 €20212022 Company: 2 200 € Industry median: 11 500 €2023 Company: 0 € Industry median: 12 140 €20232024 Company: 220 € Industry median: 12 266 €2025 Company: 2 700 € Industry median: 12 784 €2025
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 2 403 € · +1 640.4% vs 2024 · industry median 1 062 € · above 60% of the industry
-4 000-2 00002 0004 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -3 826 € Industry median: 1 072 €20192020 Company: -1 478 € Industry median: 1 156 €20202021 Company: -421 € Industry median: 1 164 €20212022 Company: 247 € Industry median: 1 042 €20222023 Company: -654 € Industry median: 1 210 €20232024 Company: -156 € Industry median: 987 €20242025 Company: 2 403 € Industry median: 1 062 €2025-4 000-2 00002 0004 0002018 Company: — Industry median: —2019 Company: -3 826 € Industry median: 1 072 €20192020 Company: -1 478 € Industry median: 1 156 €2021 Company: -421 € Industry median: 1 164 €20212022 Company: 247 € Industry median: 1 042 €2023 Company: -654 € Industry median: 1 210 €20232024 Company: -156 € Industry median: 987 €2025 Company: 2 403 € Industry median: 1 062 €2025
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 89.0 % · industry median 14.8 % · above 93% of the industry
-150-100-500501002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -114.4 % Industry median: 15.7 %20192020 Company: -48.6 % Industry median: 17.8 %20202021 Company: -28.9 % Industry median: 17.9 %20212022 Company: 11.2 % Industry median: 16.2 %20222023 Company: — Industry median: 16.9 %20232024 Company: — Industry median: 15.0 %20242025 Company: 89.0 % Industry median: 14.8 %2025-150-100-500501002018 Company: — Industry median: —2019 Company: -114.4 % Industry median: 15.7 %20192020 Company: -48.6 % Industry median: 17.8 %2021 Company: -28.9 % Industry median: 17.9 %20212022 Company: 11.2 % Industry median: 16.2 %2023 Company: — Industry median: 16.9 %20232024 Company: — Industry median: 15.0 %2025 Company: 89.0 % Industry median: 14.8 %2025
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 21 640 € · +12.5% vs 2024
05 00010 00015 00020 00025 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 22 548 €20192020 Company: 20 240 €20202021 Company: 19 800 €20212022 Company: 20 047 €20222023 Company: 19 393 €20232024 Company: 19 237 €20242025 Company: 21 640 €202505 00010 00015 00020 00025 0002018 Company: —2019 Company: 22 548 €20192020 Company: 20 240 €2021 Company: 19 800 €20212022 Company: 20 047 €2023 Company: 19 393 €20232024 Company: 19 237 €2025 Company: 21 640 €2025
Equity, € 2025: 21 640 € · +12.5% vs 2024
05 00010 00015 00020 00025 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 21 699 €20192020 Company: 20 221 €20202021 Company: 19 800 €20212022 Company: 20 047 €20222023 Company: 19 393 €20232024 Company: 19 237 €20242025 Company: 21 640 €202505 00010 00015 00020 00025 0002018 Company: —2019 Company: 21 699 €20192020 Company: 20 221 €2021 Company: 19 800 €20212022 Company: 20 047 €2023 Company: 19 393 €20232024 Company: 19 237 €2025 Company: 21 640 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
01232016 Company: 3 Industry median: —20162017 Company: 2 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02018 Company: 1 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 Industry median: 12025
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Financials by year
Year Revenue, € Net profit, € Labour costs, € Assets, € Equity, € Employees
2025 2 700 2 403 0 21 640 21 640 0
2024 220 -156 0 19 237 19 237 0
2023 0 -654 0 19 393 19 393 0
2022 2 200 247 0 20 047 20 047 0
2021 1 456 -421 0 19 800 19 800 0
2020 3 040 -1 478 1 944 20 240 20 221 1
2019 3 343 -3 826 8 186 22 548 21 699 1
2018 — — — — — 1
2017 — — — — — 2
2016 — — — — — 3
2015 — — — — — 2
2014 — — — — — 4
2013 — — — — — 5
2012 — — — — — 6
2011 — — — — — 7
2010 — — — — — 6
2009 — — — — — 0
2008 — — — — — 6
2007 — — — — — 6
2006 — — — — — 8
2005 — — — — — 8
2004 — — — — — 11
2003 — — — — — 11
2002 — — — — — 11
2001 — — — — — 11
2000 — — — — — 11
1999 — — — — — 11
1998 — — — — — 11
1997 — — — — — 15

Figures from the company’s own (non-consolidated) balance sheet and income statement. A loss is shown with a minus sign.

Financial ratios for 2025

Net profit margin
89.0 %
Net profit / revenue
Return on equity (ROE)
11.1 %
Net profit / equity
Return on assets (ROA)
11.1 %
Net profit / assets
Equity ratio
100.0 %
Equity / assets
Debt ratio
0.0 %
Liabilities / assets

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 11 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 16 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 27 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 30 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 28 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 22 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 21 Oct 2020 Company’s own e-Äriregister

Board

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Beneficial owners

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69102Activities of legal counsels and legal offices Main

Rulings 25

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 10011126 / 20
7 Apr 2026
 Entry refused: deficiencies not eliminated In force
6 May 2026
 PDF
Ä 10011126 / M6
19 Mar 2026
 Ruling to eliminate deficiencies 3 Apr 2026 In force
4 Apr 2026
 PDF
Ä 10011126 / 19
11 Mar 2025
 Amendment entry In force
11 Mar 2025
 PDF
Ä 10011126 / 18
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 10011126 / 17
24 Jul 2019
 Amendment entry In force
24 Jul 2019
 PDF
Ä 10011126 / 16
17 May 2019
 Amendment entry In force
17 May 2019
 PDF
Ä 10011126 / 15
16 May 2019
 Amendment entry In force
16 May 2019
 PDF
Ä 10011126 / M5
15 May 2019
 Ruling to eliminate deficiencies 14 Jun 2019 Deficiencies eliminated
16 May 2019
 PDF
Ä 10011126 / 14
20 Jun 2018
 Amendment under Commercial Code § 525 (2) In force
20 Jun 2018
 PDF
Ä 10011126 / M4
8 Jun 2018
 Procedural ruling 8 Jul 2018 Deficiencies eliminated
19 Jun 2018
 PDF
Ä 10011126 / 13
30 May 2018
 Amendment under Commercial Code § 525 (2) In force
30 May 2018
 PDF
Ä 10011126 / 12
16 Jan 2018
 Amendment entry In force
16 Jan 2018
 PDF
Ä 10011126 / 11
7 Nov 2017
 Amendment entry In force
7 Nov 2017
 PDF
Ä 10011126 / 10
31 Aug 2016
 Amendment entry In force
31 Aug 2016
 PDF
Ä 10011126 / 9
24 Mar 2015
 Amendment under Commercial Code § 525 (2) In force
24 Mar 2015
 PDF
Ä 10011126 / 8
20 Dec 2011
 Amendment entry In force
20 Dec 2011
 PDF
Ä 10011126 / M3
26 Nov 2011
 Ruling to eliminate deficiencies 18 Jan 2012 Deficiencies eliminated
13 Dec 2011
 PDF
Ä 10011126 / 7
14 Jun 2010
 Deletion of activities from the registry card In force
14 Jun 2010
 PDF
Ä 10011126 / 6
23 Apr 2010
 Amendment under Commercial Code § 525 (2) In force
23 Apr 2010
 PDF
Ä 11126 / 5
27 Oct 2004
 Amendment entry In force PDF
Ä 11126 / 4
27 Feb 2004
 Amendment entry In force PDF
Ä 11126 / 3
30 Dec 2003
 Amendment entry In force PDF
Ä 11126 / M2
10 Dec 2003
 Ruling to eliminate deficiencies (to be served) 10 Feb 2004 In force PDF
Ä 11126 / M1
30 Sep 2003
 Ruling to be served 17 Dec 2003 In force PDF
Ä 11126 / 2
27 Dec 2002
 Published amendment entry In force PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data