Advokaadibüroo Tammer & Tammer Osaühing is a OÜ based in Tartu linn, registry code 10853152, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €44 712 with 1 employees.
Turnover
44 712 €
↑ 51.0%vs Q2 2026
State taxes
10 471 €
↑ 32.6%vs Q2 2026
Labour taxes
2 619 €
↑ 0.0%vs Q2 2026
Employees
1
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Turnover · Q3 202644 712 €
above 87% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee2 619 €
above 84% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025102 753 €
above 91% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 202531.0 %
above 66% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 44 712 € · +51.0% vs Q2 2026 · industry median 9 740 € · above 87% of the industry
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: 2 619 € · +0.0% vs Q2 2026 · industry median 1 122 € · above 84% of the industry
Company
Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 10 471 € · +32.6% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
44 712
10 471
2 619
1
Q2 2026
29 608
7 895
2 619
1
Q1 2026
65 931
28 596
2 538
1
Q4 2025
34 379
9 800
2 718
1
Q3 2025
17 684
5 092
2 718
1
Q2 2025
16 631
5 464
2 718
1
Q1 2025
36 902
23 625
5 943
1
Q4 2024
17 244
4 662
2 281
1
Q3 2024
18 086
4 986
2 447
1
Q2 2024
16 696
5 075
2 447
1
Q1 2024
42 457
22 653
4 825
1
Q4 2023
27 915
6 698
2 248
1
Q3 2023
17 186
4 138
2 248
1
Q2 2023
21 948
5 294
2 248
1
Q1 2023
57 669
22 514
3 779
1
Q4 2022
19 990
4 975
2 259
1
Q3 2022
24 131
5 758
2 159
1
Q2 2022
33 499
6 943
2 159
1
Q1 2022
20 287
15 449
2 626
1
Labour taxes per employee per month
873 €
Turnover per employee in the quarter
44 712 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 102 753 € · +46.5% vs 2024 · industry median 12 784 € · above 91% of the industry
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: 31 819 € · +477.8% vs 2024 · industry median 1 062 € · above 92% of the industry
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: 31.0 % · +43.0 pp vs the year before · industry median 14.8 % · above 66% of the industry
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, € thousand 2025: 146 661 € · +13.1% vs 2024Equity, € thousand 2025: 141 819 € · +28.9% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
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
102 753
31 819
27 295
146 661
141 819
1
2024
70 155
-8 423
26 012
129 666
110 000
1
2023
105 813
27 181
24 469
200 290
178 423
1
2022
133 813
65 441
23 632
228 407
205 042
1
2021
76 269
13 306
22 512
196 583
181 001
1
2020
80 478
25 443
20 666
217 691
207 695
1
2019
59 513
18 929
17 144
211 037
189 883
2
2018
—
—
—
—
—
2
2017
—
—
—
—
—
2
2016
—
—
—
—
—
2
2015
—
—
—
—
—
2
2014
—
—
—
—
—
2
2013
—
—
—
—
—
2
2012
—
—
—
—
—
2
2011
—
—
—
—
—
2
2010
—
—
—
—
—
2
2009
—
—
—
—
—
2
2008
—
—
—
—
—
2
2007
—
—
—
—
—
2
2006
—
—
—
—
—
2
2005
—
—
—
—
—
2
2004
—
—
—
—
—
2
2003
—
—
—
—
—
1
2002
—
—
—
—
—
2
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
31.0 %
Net profit / revenue
Return on equity (ROE)
22.4 %
Net profit / equity
Return on assets (ROA)
21.7 %
Net profit / assets
Equity ratio
96.7 %
Equity / assets
Debt ratio
3.3 %
Liabilities / assets
Current ratio
23.07
Current assets / current liabilities
Revenue per employee
102 753 €
Revenue / average full-time employees
Labour cost per employee per month
2 275 €
Labour costs / employees / 12 months (incl. employer taxes)
