OSAÜHING ADVOKAADIBÜROO LAUS & PARTNERID
Active Registry code 10324761
OÜ Tallinn Registered 13 Nov 1997
OSAÜHING ADVOKAADIBÜROO LAUS & PARTNERID is a OÜ based in Tallinn, registry code 10324761, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €159 208 with 8 employees.
Turnover
159 208 €
↓ 22.6% vs Q2 2026
State taxes
58 766 €
↓ 13.5% vs Q2 2026
Labour taxes
37 466 €
↑ 18.2% vs Q2 2026
Employees
8
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 159 208 €above 98% of companiesindustry median 9 740 € · companies in the industry: 3 327
- Labour taxes per employee 4 683 €above 98% of companiesindustry median 1 122 € · companies in the industry: 3 120
- Revenue · 2025 884 849 €above 98% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 20.0 %above 56% of companiesindustry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 159 208 | 58 766 | 37 466 | 8 |
| Q2 2026 | 205 620 | 67 928 | 31 691 | 8 |
| Q1 2026 | 169 711 | 65 979 | 37 619 | 8 |
| Q4 2025 | 153 853 | 90 784 | 40 640 | 8 |
| Q3 2025 | 402 530 | 71 939 | 41 008 | 9 |
| Q2 2025 | 158 715 | 62 470 | 39 368 | 9 |
| Q1 2025 | 166 486 | 64 301 | 38 888 | 9 |
| Q4 2024 | 143 865 | 60 647 | 42 667 | 10 |
| Q3 2024 | 201 071 | 67 967 | 44 840 | 10 |
| Q2 2024 | 190 653 | 67 840 | 46 123 | 10 |
| Q1 2024 | 206 150 | 70 087 | 47 754 | 10 |
| Q4 2023 | 197 264 | 60 597 | 41 007 | 10 |
| Q3 2023 | 196 186 | 58 591 | 43 436 | 11 |
| Q2 2023 | 154 089 | 53 238 | 37 974 | 11 |
| Q1 2023 | 176 868 | 57 160 | 39 851 | 10 |
| Q4 2022 | 151 380 | 55 007 | 36 979 | 10 |
| Q3 2022 | 219 789 | 56 464 | 42 328 | 9 |
| Q2 2022 | 204 626 | 53 545 | 35 646 | 10 |
| Q1 2022 | 138 472 | 42 836 | 29 366 | 9 |
Labour taxes per employee per month
1 561 €
Turnover per employee in the quarter
19 901 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 884 849 | 176 918 | 357 721 | 181 341 | 58 299 | 9 |
| 2024 | 700 726 | 1 826 | 414 121 | 206 535 | 27 772 | 10 |
| 2023 | 773 938 | 44 217 | 401 680 | 247 975 | 63 946 | 10 |
| 2022 | 683 840 | 85 776 | 354 731 | 243 242 | 104 729 | 9 |
| 2021 | 540 070 | 5 232 | 280 717 | 142 216 | 66 833 | 9 |
| 2020 | 707 526 | 21 760 | 433 827 | 246 616 | 61 601 | 14 |
| 2019 | 835 150 | 8 512 | 422 616 | 303 993 | 39 841 | 15 |
| 2018 | — | — | — | — | — | 14 |
| 2017 | — | — | — | — | — | 13 |
| 2016 | — | — | — | — | — | 12 |
| 2015 | — | — | — | — | — | 12 |
| 2014 | — | — | — | — | — | 13 |
| 2013 | — | — | — | — | — | 14 |
| 2012 | — | — | — | — | — | 15 |
| 2011 | — | — | — | — | — | 14 |
| 2010 | — | — | — | — | — | 13 |
| 2009 | — | — | — | — | — | 12 |
| 2008 | — | — | — | — | — | 10 |
| 2007 | — | — | — | — | — | 10 |
| 2006 | — | — | — | — | — | 10 |
| 2005 | — | — | — | — | — | 10 |
| 2004 | — | — | — | — | — | 9 |
| 2003 | — | — | — | — | — | 9 |
| 2002 | — | — | — | — | — | 8 |
| 2001 | — | — | — | — | — | 8 |
| 2000 | — | — | — | — | — | 6 |
| 1999 | — | — | — | — | — | 5 |
| 1998 | — | — | — | — | — | 5 |
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
20.0 %
Net profit / revenue
Return on equity (ROE)
303.5 %
Net profit / equity
Return on assets (ROA)
97.6 %
Net profit / assets
Equity ratio
32.1 %
Equity / assets
Debt ratio
67.9 %
Liabilities / assets
Current ratio
1.26
Current assets / current liabilities
Revenue per employee
98 317 €
Revenue / average full-time employees
Labour cost per employee per month
3 312 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 1 Jul 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 30 Jun 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 28 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 | 1 Jul 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 28 Jun 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 19 Nov 2020 | Company’s own | e-Äriregister |
Commercial pledges
| No. | Amount | Pledgee | Period |
|---|---|---|---|
| 2 | 16 798 € | AS SEB Pank | 14 Sep 2018 – in force |
| 1 | 1 100 000 EEK | Aktsiaselts SEB Eesti Ühispank | 2 Feb 2007 – in force |
Board
- Raivo LausBoard member · since 13 Nov 1997
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Raivo LausNatural person · 15 340 €
- Viktor SärgavaNatural person · 1 700 €
Beneficial owners
- Raivo LausDirect ownership · since 26 Oct 2018
Founders and other persons
No other persons.
Related companies
Activities (EMTAK)
- 69101Activities of attorneys and law offices Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 10020080 / 13 11 Sep 2025 |
Amendment entry | In force 11 Sep 2025 |
||
| Ä 10020080 / 12 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 10020080 / 11 25 Jul 2022 |
Amendment under Commercial Code § 525 (2) | In force 25 Jul 2022 |
||
| Ä 10020080 / 10 26 Nov 2019 |
Amendment under Commercial Code § 525 (2) | In force 26 Nov 2019 |
||
| K 10020080 / 9 14 Sep 2018 |
Commercial pledge entered | In force 14 Sep 2018 |
||
| Ä 10020080 / 8 29 Jun 2018 |
Amendment entry | In force 29 Jun 2018 |
||
| Ä 10020080 / 7 16 Jan 2018 |
Amendment entry | In force 16 Jan 2018 |
||
| Ä 10020080 / 6 7 Nov 2017 |
Amendment entry | In force 7 Nov 2017 |
||
| Ä 10020080 / M2 10 Jan 2017 |
Ruling to eliminate deficiencies | 25 Jan 2017 | Deficiencies eliminated 10 Jan 2017 |
|
| Ä 10020080 / 5 10 Jan 2017 |
Amendment entry | In force 10 Jan 2017 |
||
| Ä 10020080 / M1 4 Jan 2017 |
Procedural ruling | 14 Jan 2017 | Deficiencies eliminated 10 Jan 2017 |
|
| Ä 10020080 / 4 16 Sep 2016 |
Amendment entry | In force 16 Sep 2016 |
||
| Ä 10020080 / 3 23 Jan 2012 |
Amendment entry | In force 23 Jan 2012 |
||
| Ä 20080 / 2 29 Jun 2009 |
Deletion of activities from the registry card | In force 29 Jun 2009 |
||
| K 105945 2 Feb 2007 |
Commercial pledge entered | In force 2 Feb 2007 |
Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data