Advokaadibüroo DEM OÜ

Active Registry code 16453100 OÜ Tallinn Registered 2 Mar 2022

Advokaadibüroo DEM OÜ is a OÜ based in Tallinn, registry code 16453100, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €434 650 with 10 employees.

Turnover

434 650 €

↓ 2.3% vs Q2 2026

State taxes

137 083 €

↑ 44.9% vs Q2 2026

Labour taxes

32 819 €

↓ 6.1% vs Q2 2026

Employees

±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 434 650 €

above 98% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 3 282 €

above 89% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 1.3 mn €

above 98% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 18.0 %

above 54% of companies

industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 434 650 € · −2.3% vs Q2 2026 · industry median 9 740 € · above 98% 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: 3 282 € · −6.1% vs Q2 2026 · industry median 1 122 € · above 89% 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.

Employees Q3 2026: 10 · +0.0% vs Q2 2026

State taxes, € thousand Q3 2026: 137 083 € · +44.9% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	434 650	137 083	32 819	10
Q2 2026	444 880	94 588	34 956	10
Q1 2026	311 490	135 404	40 397	9
Q4 2025	450 754	101 653	37 069	10
Q3 2025	328 267	123 488	32 597	10
Q2 2025	285 748	82 703	43 351	9
Q1 2025	387 270	145 499	27 818	10
Q4 2024	302 624	77 920	30 108	9
Q3 2024	233 676	79 303	21 046	9
Q2 2024	352 467	82 847	28 802	8
Q1 2024	337 706	114 407	28 545	8
Q4 2023	359 990	74 269	25 675	8
Q3 2023	138 201	44 381	19 162	5
Q2 2023	144 943	34 298	13 106	3
Q1 2023	140 614	45 892	12 978	3
Q4 2022	105 601	20 828	6 297	3
Q3 2022	94 935	28 401	6 985	2
Q2 2022	102 085	19 295	2 099	3

Labour taxes per employee per month

1 094 €

Turnover per employee in the quarter

43 465 €

Q3 2026 · calculated from EMTA data

Financials by year

2022 – 2025

Revenue, € thousand 2025: 1 309 314 € · +5.2% vs 2024 · industry median 12 784 € · above 98% 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, € thousand 2025: 235 105 € · −26.5% vs 2024 · industry median 1 062 € · above 98% 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: 18.0 % · −7.7 pp vs the year before · industry median 14.8 % · above 54% 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: 443 690 € · +10.9% vs 2024

Equity, € thousand 2025: 266 796 € · +6.7% vs 2024

Employees 2025: 10 · +25.0% vs 2024 · industry median 1 · above 98% 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	1 309 314	235 105	343 903	443 690	266 796	10
2024	1 244 549	319 796	241 516	400 100	249 934	8
2023	852 518	376 690	192 983	1 049 622	424 460	5
2022	341 756	165 889	57 743	153 163	111 764	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

18.0 %

Net profit / revenue

Return on equity (ROE)

88.1 %

Net profit / equity

Return on assets (ROA)

53.0 %

Net profit / assets

Equity ratio

60.1 %

Equity / assets

Debt ratio

39.9 %

Liabilities / assets

Current ratio

2.79

Current assets / current liabilities

Revenue per employee

130 931 €

Revenue / average full-time employees

Labour cost per employee per month

2 866 €

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	30 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	28 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	26 Jun 2024	Company’s own	e-Äriregister
2022	2 Mar 2022 – 31 Dec 2022	11 May 2023	Company’s own	e-Äriregister

Board

Kalle-Kaspar Sepper
Board member · since 2 Mar 2022
Janne-Liisa Ottis
Board member · since 15 Aug 2022
Alo Pormeister
Board member · since 2 May 2023
Janno Kuusk
Board member · since 4 Dec 2023
Kristel Viru
Board member · since 4 Dec 2023

Right of representation

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

Owners

Kristo Kallas
Natural person · 314 €

12.50%
Janno Kuusk
Natural person · 314 €

12.50%
Liis Mäeker
Natural person · 314 €

12.50%
Janne-Liisa Ottis
Natural person · 314 €

12.50%
Alo Pormeister
Natural person · 314 €

12.50%
Kalle-Kaspar Sepper
Natural person · 314 €

12.50%
Jürgen Valter
Natural person · 314 €

12.50%
Kristel Viru
Natural person · 314 €

12.50%

Beneficial owners

Jürgen Valter
Direct ownership · since 9 Apr 2026
Alo Pormeister
Direct ownership · since 6 Dec 2023
Janno Kuusk
Direct ownership · since 6 Dec 2023
Kristel Viru
Direct ownership · since 6 Dec 2023
Kristo Kallas
Direct ownership · since 6 Dec 2023
Liis Mäeker
Direct ownership · since 6 Dec 2023
Janne-Liisa Ottis
Direct ownership · since 16 Aug 2022
Kalle-Kaspar Sepper
Direct ownership · since 2 Mar 2022

Founders and other persons

Kalle-Kaspar Sepper
Founder · 2 500 € · 2 Mar 2022

shared board members, owners or beneficial owners

Activities (EMTAK)

69101Activities of attorneys and law offices Main

Rulings 14

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 50197720 / 13 18 Aug 2025	Amendment entry		In force 18 Aug 2025	PDF
Ä 50197720 / M1 14 Jul 2025	Ruling to eliminate deficiencies	24 Jul 2025	Deficiencies eliminated 18 Aug 2025	PDF
Ä 50197720 / 12 2 Jul 2025	Amendment entry		In force 2 Jul 2025	PDF
Ä 50197720 / 11 18 Dec 2023	Amendment entry		In force 18 Dec 2023	PDF
Ä 50197720 / 10 6 Dec 2023	Amendment entry		In force 6 Dec 2023	PDF
Ä 50197720 / 9 4 Dec 2023	Amendment entry		In force 4 Dec 2023	PDF
Ä 50197720 / 8 29 Sep 2023	Amendment under Code of Civil Procedure § 595¹ (1)		In force 29 Sep 2023	PDF
Ä 50197720 / 7 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 50197720 / 6 28 Jun 2023	Second (constitutive) merger entry		In force 28 Jun 2023	PDF
Ä 50197720 / 5 2 May 2023	Amendment entry		In force 2 May 2023	PDF
Ä 50197720 / 4 15 Aug 2022	Amendment entry		In force 15 Aug 2022	PDF
Ä 50197720 / 3 31 May 2022	Amendment under Commercial Code § 525 (2)		In force 31 May 2022	PDF
Ä 50197720 / 2 18 Mar 2022	Amendment under Commercial Code § 525 (2)		In force 18 Mar 2022	PDF
Ä 50197720 2 Mar 2022	First entry		In force 2 Mar 2022	PDF

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

Advokaadibüroo DEM OÜ

Position in the industry Legal and accounting activities · EMTAK 69

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 14