OÜ Advokaadibüroo Tehver & Partnerid

Active Registry code 10935306 OÜ Tallinn Registered 13 Mar 2003
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OÜ Advokaadibüroo Tehver & Partnerid is a OÜ based in Tallinn, registry code 10935306, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €94 898 with 4 employees.

Turnover
94 898 €
↓ 38.3% vs Q2 2026
State taxes
47 861 €
↓ 38.3% vs Q2 2026
Labour taxes
23 852 €
↓ 13.8% vs Q2 2026
Employees
4
±0 vs Q2 2026

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

Position in the industry Legal and accounting activities · EMTAK 69

  • Turnover · Q3 2026 94 898 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 5 963 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 560 487 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 24.9 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 94 898 € · −38.3% vs Q2 2026 · industry median 9 740 € · above 93% of the industry
050100150200Q4 2023 Company: 81 771 € Industry median: 8 379 €Q4·23Q1 2024 Company: 106 398 € Industry median: 8 662 €Q2 2024 Company: 113 571 € Industry median: 9 055 €Q2·24Q3 2024 Company: 152 939 € Industry median: 9 026 €Q4 2024 Company: 118 178 € Industry median: 8 663 €Q4·24Q1 2025 Company: 112 086 € Industry median: 8 739 €Q2 2025 Company: 100 484 € Industry median: 8 935 €Q2·25Q3 2025 Company: 195 453 € Industry median: 9 025 €Q4 2025 Company: 130 567 € Industry median: 8 820 €Q4·25Q1 2026 Company: 139 532 € Industry median: 9 182 €Q2 2026 Company: 153 839 € Industry median: 9 921 €Q2·26Q3 2026 Company: 94 898 € Industry median: 9 740 €Q3·26050100150200Q4 2024 Company: 118 178 € Industry median: 8 663 €Q1 2025 Company: 112 086 € Industry median: 8 739 €Q1·25Q2 2025 Company: 100 484 € Industry median: 8 935 €Q3 2025 Company: 195 453 € Industry median: 9 025 €Q3·25Q4 2025 Company: 130 567 € Industry median: 8 820 €Q1 2026 Company: 139 532 € Industry median: 9 182 €Q1·26Q2 2026 Company: 153 839 € Industry median: 9 921 €Q3 2026 Company: 94 898 € 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: 5 963 € · −13.8% vs Q2 2026 · industry median 1 122 € · above 98% of the industry
02 0004 0006 0008 000Q4 2023 Company: 3 218 € Industry median: 957 €Q4·23Q1 2024 Company: 4 318 € Industry median: 991 €Q2 2024 Company: 6 379 € Industry median: 1 012 €Q2·24Q3 2024 Company: 5 742 € Industry median: 1 020 €Q4 2024 Company: 5 136 € Industry median: 1 032 €Q4·24Q1 2025 Company: 5 173 € Industry median: 1 085 €Q2 2025 Company: 5 437 € Industry median: 1 115 €Q2·25Q3 2025 Company: 5 728 € Industry median: 1 126 €Q4 2025 Company: 6 177 € Industry median: 1 123 €Q4·25Q1 2026 Company: 6 902 € Industry median: 1 088 €Q2 2026 Company: 6 920 € Industry median: 1 096 €Q2·26Q3 2026 Company: 5 963 € Industry median: 1 122 €Q3·2602 0004 0006 0008 000Q4 2024 Company: 5 136 € Industry median: 1 032 €Q1 2025 Company: 5 173 € Industry median: 1 085 €Q1·25Q2 2025 Company: 5 437 € Industry median: 1 115 €Q3 2025 Company: 5 728 € Industry median: 1 126 €Q3·25Q4 2025 Company: 6 177 € Industry median: 1 123 €Q1 2026 Company: 6 902 € Industry median: 1 088 €Q1·26Q2 2026 Company: 6 920 € Industry median: 1 096 €Q3 2026 Company: 5 963 € 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: 4 · +0.0% vs Q2 2026
01234Q4 2023 Company: 4Q4·23Q1 2024 Company: 4Q2 2024 Company: 4Q2·24Q3 2024 Company: 4Q4 2024 Company: 4Q4·24Q1 2025 Company: 4Q2 2025 Company: 4Q2·25Q3 2025 Company: 4Q4 2025 Company: 4Q4·25Q1 2026 Company: 4Q2 2026 Company: 4Q2·26Q3 2026 Company: 4Q3·2601234Q4 2024 Company: 4Q1 2025 Company: 4Q1·25Q2 2025 Company: 4Q3 2025 Company: 4Q3·25Q4 2025 Company: 4Q1 2026 Company: 4Q1·26Q2 2026 Company: 4Q3 2026 Company: 4Q3·26
State taxes, € Q3 2026: 47 861 € · −38.3% vs Q2 2026
020 00040 00060 00080 000Q4 2023 Company: 23 774 €Q4·23Q1 2024 Company: 39 668 €Q2 2024 Company: 52 656 €Q2·24Q3 2024 Company: 60 713 €Q4 2024 Company: 48 065 €Q4·24Q1 2025 Company: 45 476 €Q2 2025 Company: 48 980 €Q2·25Q3 2025 Company: 69 757 €Q4 2025 Company: 57 286 €Q4·25Q1 2026 Company: 61 502 €Q2 2026 Company: 77 524 €Q2·26Q3 2026 Company: 47 861 €Q3·26020 00040 00060 00080 000Q4 2024 Company: 48 065 €Q1 2025 Company: 45 476 €Q1·25Q2 2025 Company: 48 980 €Q3 2025 Company: 69 757 €Q3·25Q4 2025 Company: 57 286 €Q1 2026 Company: 61 502 €Q1·26Q2 2026 Company: 77 524 €Q3 2026 Company: 47 861 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 94 898 47 861 23 852 4
Q2 2026 153 839 77 524 27 681 4
Q1 2026 139 532 61 502 27 608 4
Q4 2025 130 567 57 286 24 709 4
Q3 2025 195 453 69 757 22 911 4
Q2 2025 100 484 48 980 21 748 4
Q1 2025 112 086 45 476 20 690 4
Q4 2024 118 178 48 065 20 545 4
Q3 2024 152 939 60 713 22 968 4
Q2 2024 113 571 52 656 25 515 4
Q1 2024 106 398 39 668 17 271 4
Q4 2023 81 771 23 774 12 871 4
Q3 2023 115 519 47 910 25 280 4
Q2 2023 111 361 40 852 19 847 4
Q1 2023 107 405 40 026 17 604 4
Q4 2022 123 673 43 890 18 526 4
Q3 2022 86 726 42 618 22 103 4
Q2 2022 98 292 35 442 22 403 4
Q1 2022 119 264 41 380 18 497 4
Labour taxes per employee per month
1 988 €
Turnover per employee in the quarter
23 725 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 560 487 € · +11.4% vs 2024 · industry median 12 784 € · above 98% of the industry
02004006002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 296 389 € Industry median: 10 920 €20192020 Company: 330 025 € Industry median: 10 651 €20202021 Company: 361 348 € Industry median: 10 862 €20212022 Company: 436 303 € Industry median: 11 500 €20222023 Company: 432 303 € Industry median: 12 140 €20232024 Company: 503 311 € Industry median: 12 266 €20242025 Company: 560 487 € Industry median: 12 784 €202502004006002018 Company: — Industry median: —2019 Company: 296 389 € Industry median: 10 920 €20192020 Company: 330 025 € Industry median: 10 651 €2021 Company: 361 348 € Industry median: 10 862 €20212022 Company: 436 303 € Industry median: 11 500 €2023 Company: 432 303 € Industry median: 12 140 €20232024 Company: 503 311 € Industry median: 12 266 €2025 Company: 560 487 € 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, € thousand 2025: 139 814 € · +43.2% vs 2024 · industry median 1 062 € · above 98% of the industry
0501001502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 60 826 € Industry median: 1 072 €20192020 Company: 57 791 € Industry median: 1 156 €20202021 Company: 54 168 € Industry median: 1 164 €20212022 Company: 99 733 € Industry median: 1 042 €20222023 Company: 102 588 € Industry median: 1 210 €20232024 Company: 97 636 € Industry median: 987 €20242025 Company: 139 814 € Industry median: 1 062 €20250501001502018 Company: — Industry median: —2019 Company: 60 826 € Industry median: 1 072 €20192020 Company: 57 791 € Industry median: 1 156 €2021 Company: 54 168 € Industry median: 1 164 €20212022 Company: 99 733 € Industry median: 1 042 €2023 Company: 102 588 € Industry median: 1 210 €20232024 Company: 97 636 € Industry median: 987 €2025 Company: 139 814 € 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: 24.9 % · +5.5 pp vs the year before · industry median 14.8 % · above 61% of the industry
05101520252016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 20.5 % Industry median: 15.7 %20192020 Company: 17.5 % Industry median: 17.8 %20202021 Company: 15.0 % Industry median: 17.9 %20212022 Company: 22.9 % Industry median: 16.2 %20222023 Company: 23.7 % Industry median: 16.9 %20232024 Company: 19.4 % Industry median: 15.0 %20242025 Company: 24.9 % Industry median: 14.8 %202505101520252018 Company: — Industry median: —2019 Company: 20.5 % Industry median: 15.7 %20192020 Company: 17.5 % Industry median: 17.8 %2021 Company: 15.0 % Industry median: 17.9 %20212022 Company: 22.9 % Industry median: 16.2 %2023 Company: 23.7 % Industry median: 16.9 %20232024 Company: 19.4 % Industry median: 15.0 %2025 Company: 24.9 % 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, € thousand 2025: 176 314 € · +32.0% vs 2024
0501001502002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 127 604 €20192020 Company: 139 185 €20202021 Company: 123 546 €20212022 Company: 135 709 €20222023 Company: 154 160 €20232024 Company: 133 564 €20242025 Company: 176 314 €20250501001502002018 Company: —2019 Company: 127 604 €20192020 Company: 139 185 €2021 Company: 123 546 €20212022 Company: 135 709 €2023 Company: 154 160 €20232024 Company: 133 564 €2025 Company: 176 314 €2025
Equity, € thousand 2025: 136 771 € · +48.4% vs 2024
0501001502016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 102 264 €20192020 Company: 104 555 €20202021 Company: 92 173 €20212022 Company: 105 219 €20222023 Company: 123 303 €20232024 Company: 92 173 €20242025 Company: 136 771 €20250501001502018 Company: —2019 Company: 102 264 €20192020 Company: 104 555 €2021 Company: 92 173 €20212022 Company: 105 219 €2023 Company: 123 303 €20232024 Company: 92 173 €2025 Company: 136 771 €2025
Employees 2025: 4 · +0.0% vs 2024 · industry median 1 · above 93% of the industry
012342016 Company: 3 Industry median: —20162017 Company: 3 Industry median: —20172018 Company: 3 Industry median: 120182019 Company: 4 Industry median: 120192020 Company: 4 Industry median: 120202021 Company: 4 Industry median: 120212022 Company: 4 Industry median: 120222023 Company: 4 Industry median: 120232024 Company: 4 Industry median: 120242025 Company: 4 Industry median: 12025012342018 Company: 3 Industry median: 12019 Company: 4 Industry median: 120192020 Company: 4 Industry median: 12021 Company: 4 Industry median: 120212022 Company: 4 Industry median: 12023 Company: 4 Industry median: 120232024 Company: 4 Industry median: 12025 Company: 4 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 560 487 139 814 201 661 176 314 136 771 4
2024 503 311 97 636 197 849 133 564 92 173 4
2023 432 303 102 588 161 927 154 160 123 303 4
2022 436 303 99 733 174 388 135 709 105 219 4
2021 361 348 54 168 153 485 123 546 92 173 4
2020 330 025 57 791 182 975 139 185 104 555 4
2019 296 389 60 826 137 333 127 604 102 264 4
2018 — — — — — 3
2017 — — — — — 3
2016 — — — — — 3
2015 — — — — — 3
2014 — — — — — 3
2013 — — — — — 3
2012 — — — — — 3
2011 — — — — — 4
2010 — — — — — 4
2009 — — — — — 3
2008 — — — — — 4
2007 — — — — — 4
2006 — — — — — 3
2005 — — — — — 3
2004 — — — — — 3
2003 — — — — — 3

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
24.9 %
Net profit / revenue
Return on equity (ROE)
102.2 %
Net profit / equity
Return on assets (ROA)
79.3 %
Net profit / assets
Equity ratio
77.6 %
Equity / assets
Debt ratio
22.4 %
Liabilities / assets
Current ratio
4.19
Current assets / current liabilities
Revenue per employee
140 122 €
Revenue / average full-time employees
Labour cost per employee per month
4 201 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 10 Apr 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 9 Apr 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 10 Apr 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 17 Apr 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 9 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 16 Apr 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 4 Aug 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

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69101Activities of attorneys and law offices Main
Rulings
Number, date Title Deadline State Document
Ä 10071088 / 11
24 May 2025
Amendment entry In force
24 May 2025
PDF
Ä 10071088 / 10
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 10071088 / 9
24 Mar 2021
Amendment entry In force
24 Mar 2021
PDF
Ä 10071088 / M4
25 Oct 2018
Procedural ruling 4 Nov 2018 In force
25 Oct 2018
PDF
Ä 10071088 / 8
25 Oct 2018
Amendment under Commercial Code § 525 (2) In force
25 Oct 2018
PDF
Ä 10071088 / 7
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 10071088 / 6
8 Nov 2017
Amendment entry In force
8 Nov 2017
PDF
Ä 10071088 / 5
14 Sep 2016
Amendment entry In force
14 Sep 2016
PDF
Ä 10071088 / 4
28 Oct 2010
Amendment under Commercial Code § 525 (2) In force
28 Oct 2010
PDF
Ä 71088 / 3
29 Oct 2008
Deletion of activities from the registry card In force
29 Oct 2008
PDF
Ä 71088 / M3
5 Sep 2003
Refund of the state fee In force PDF
Ä 71088 / M2
23 Apr 2003
Refund of the state fee In force PDF
Ä 71088 / M1
23 Apr 2003
Refund of the state fee In force PDF
Ä 71088 / 2
3 Apr 2003
Amendment entry In force PDF
Ä 71088
10 Mar 2003
First entry In force PDF

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