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Advokaadibüroo Tammer & Tammer Osaühing

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RegisteredTartu County
Registry code
10853152
VAT number
EE100760774
Address
Tartu maakond, Tartu linn, Tartu linn, Kalevi tn 9, 51010
Registered
28.05.2002 · 24 yrs
Activity
Legal activities 69101
Capital
2 556 €
Email
tammer@tammer-tammer.ee
Phone
504 3679 +1 firma sama numbriga
Business Register 09.10.2026
Sales revenue103 k €+46%2025 annual report
Profit31 819 €2025 annual report
Employees1Tax Board 2026 Q2
Average gross salary1 712 €estimate, Tax Board 2026 Q2
Labour taxes per quarter2 619 €Tax Board 2026 Q2
Cash110 k €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 09.10.2026
Revenue 12 months148 k €+66%Tax Board, last 4 quarters
State taxes 12 months51 106 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 29 608 €
18 k17 k37 k17 k18 k34 k66 k30 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
A
Good, low risk
80 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 09.10.2026 · open data
Quick check
  • No tax debt
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingAA → AAA → A
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 66% vs a year earlier
Email right away on tax debt, bankruptcy or board change
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Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Anne Tammer18 companies14 with tax debt13 bankruptPersonal ID ↗28.05.2002
Vello Tammer1 companyno tax debtPersonal ID ↗29.06.2007
Shareholders 1
Anne Tammer100,0% 2 556 €13.05.2024
Beneficial owners 1
Anne Tammer18 companies14 with tax debt13 bankruptdirect holding24.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue26,2%
Labour taxes / revenue8,8%
Revenue per employee per month9 869 €
Gross salary (estimate)1 712 €
Net salary (estimate)1 441 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q229 608 €▲ 78%2 619 €7 762 €1
2026 Q165 931 €▲ 79%2 538 €28 596 €1
2025 Q434 379 €▲ 99%2 718 €9 656 €1
2025 Q317 684 €▼ 2%2 718 €5 092 €1
2025 Q216 631 €▼ 0%2 718 €5 320 €1
2025 Q136 902 €▼ 13%5 943 €23 625 €1
2024 Q417 244 €▼ 38%2 281 €4 662 €1
2024 Q318 086 €▲ 5%2 447 €4 986 €1
2024 Q216 696 €▼ 24%2 447 €5 075 €1
2024 Q142 457 €▼ 26%4 825 €22 653 €1
2023 Q427 915 €▲ 40%2 248 €6 698 €1
2023 Q317 186 €▼ 29%2 248 €4 138 €1
Show full history (18 quarters)
2023 Q221 948 €▼ 34%2 248 €5 294 €1
2023 Q157 669 €▲ 184%3 779 €22 514 €1
2022 Q419 990 €2 259 €4 975 €1
2022 Q324 131 €2 159 €5 758 €1
2022 Q233 499 €2 159 €6 943 €1
2022 Q120 287 €2 626 €15 449 €1

Tax and Customs Board, published on the 10th of the month following the quarter. State taxes include employment taxes. CC BY-SA 3.0

Annual reports

5 yr
Build report

20252024202320222021
Sales revenue103 k €▲ 46%70 155 €▼ 34%106 k €▼ 21%134 k €▲ 75%76 269 €
Profit31 819 €▲ into profit-8 423 €▼ into loss27 181 €▼ 58%65 441 €▲ 392%13 306 €
Profit margin31,0%-12,0%25,7%48,9%17,4%
Retained earnings107 k €▼ 7%116 k €▼ 22%148 k €▲ 9%137 k €▼ 17%165 k €
Cash110 k €▲ 25%87 433 €▼ 43%152 k €▼ 15%180 k €▲ 22%147 k €
Current assets112 k €▲ 22%91 842 €▼ 42%160 k €▼ 14%185 k €▲ 23%150 k €
Fixed assets34 951 €▼ 8%37 824 €▼ 7%40 696 €▼ 7%43 569 €▼ 6%46 441 €
Assets147 k €▲ 13%130 k €▼ 35%200 k €▼ 12%228 k €▲ 16%197 k €
Current liabilities4 842 €▼ 75%19 666 €▼ 10%21 867 €▼ 6%23 365 €▲ 50%15 582 €
Total liabilities4 842 €▼ 75%19 666 €▼ 10%21 867 €▼ 6%23 365 €▲ 50%15 582 €
Equity142 k €▲ 29%110 k €▼ 38%178 k €▼ 13%205 k €▲ 13%181 k €
Labour costs-27 295 €▼ 5%-26 012 €▼ 6%-24 469 €▼ 4%-23 632 €▼ 5%-22 512 €
Employees10%10%10%10%1
Filed30.06.202630.06.202528.06.202430.06.202330.06.2022
ReportPDF ↓PDF ↓PDF ↓PDF ↓PDF ↓

▲ growth, ▼ decline compared to the previous year (growth in liabilities is red). Business Register, annual reports. CC BY 4.0

Revenue by activity

2025
ActivityEMTAKSales revenueOsa
Legal activities main activity69101102 753 €100%

2025 annual report, RIK open data

Real estate

e-kinnistusraamat

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Source: e-kinnistusraamat (Centre of Registers and Information Systems), basic data

Debts and court cases

clean
No tax debt · Tax Board 09.10.2026

Tax Board debtor list (daily), Official Announcements, State Gazette. The Tax Board publishes only today's list; earlier history is collected by Firmo.

Enforcement, payment orders and notices

clean

Official Announcements contain no enforcement, payment order or tax authority notices about the company.

Official Announcements (CC BY-SA 4.0). Enforcement proceedings, payment orders or tax decisions are published there only if they cannot be delivered to the company otherwise. The enforcement register is not public, so the absence of a notice does not mean there are no claims.

State: transactions, tenders, grants

84 049 € makseid

Transactions with state institutions

202611 971 €
202514 653 €
202426 611 €
202330 814 €

Largest payers

Tartu Maakohus61 442 €
Konkurentsiamet10 604 €
Tapa Vallavalitsus9 425 €
Pärnu Maakohus1 281 €
Harju Maakohus870 €
All payments by month
MonthPayerTypeFieldAmount
06.2026Tartu MaakohusOperating costsKohus165 €
05.2026KonkurentsiametOperating costsGeneral economic and trade policy5 500 €
05.2026Tartu MaakohusOperating costsKohus1 099 €
03.2026Tartu MaakohusOperating costsKohus2 708 €
02.2026Tartu MaakohusOperating costsKohus2 500 €
12.2025Tartu MaakohusOperating costsKohus644 €
09.2025Tartu MaakohusOperating costsKohus3 000 €
08.2025KonkurentsiametOperating costsGeneral economic and trade policy5 104 €
08.2025Tartu MaakohusOperating costsKohus886 €
04.2025Tartu MaakohusOperating costsKohus966 €
02.2025Tartu MaakohusOperating costsKohus805 €
01.2025Tartu MaakohusOperating costsKohus1 967 €
01.2025Pärnu MaakohusOperating costsKohus1 281 €
12.2024OÜ Tapa VesiOperating costsTorutransport ja muu transport427 €
11.2024Tartu MaakohusOperating costsKohus3 587 €
10.2024Tartu MaakohusOperating costsKohus3 502 €
09.2024Tartu MaakohusOperating costsKohus2 830 €
09.2024Tapa VallavalitsusOperating costsMunicipal government671 €
08.2024Tartu MaakohusOperating costsKohus2 879 €
07.2024Tartu MaakohusOperating costsKohus2 386 €
06.2024Tartu MaakohusOperating costsKohus1 725 €
05.2024Tartu MaakohusOperating costsKohus2 134 €
04.2024Tapa VallavalitsusOperating costsMunicipal government3 196 €
04.2024Tartu MaakohusOperating costsKohus845 €
02.2024Tartu MaakohusOperating costsKohus884 €
01.2024Tartu MaakohusOperating costsKohus1 543 €
12.2023Tartu MaakohusOperating costsKohus6 511 €
09.2023Tapa VallavalitsusOperating costsMunicipal government1 860 €
09.2023Harju MaakohusOperating costsKohus870 €
08.2023Tartu MaakohusOperating costsKohus3 150 €
07.2023Tartu MaakohusOperating costsKohus864 €
06.2023Tapa VallavalitsusOperating costsMunicipal government1 140 €
06.2023Tartu MaakohusOperating costsKohus480 €
06.2023Tapa VallavalitsusOther operating expensesMunicipal government50 €
05.2023Tartu MaakohusOperating costsKohus376 €
04.2023Tartu MaakohusOperating costsKohus1 913 €
03.2023Tartu MaakohusOperating costsKohus8 307 €
03.2023Tapa VallavalitsusOperating costsMunicipal government450 €
02.2023Tapa VallavalitsusOperating costsMunicipal government2 058 €
01.2023Tartu MaakohusOperating costsKohus2 785 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

17
Piiratud Vastutusega SCE E-PiimAnne Tammer · Bankrupt147,0 m €COsaühing Saaremaa LihatööstusAnne Tammer · Bankrupt15,7 m €CNordSteel OÜAnne Tammer · Bankrupt2,6 m €COÜ FinEst WoodAnne Tammer · Bankrupt1,2 m €CAeru Arendus OÜAnne Tammer · Bankrupt935 k €COÜ SiilikAnne Tammer · Likvideerimisel887 k €CKvaliteetuks OÜAnne Tammer · Bankrupt761 k €CSeason Caffee OÜAnne Tammer · Likvideerimisel734 k €COÜ TULIK INVESTAnne Tammer · Bankrupt188 k €CVial Trans OÜAnne Tammer · Bankrupt186 k €CGreen-Moto OÜAnne Tammer · Bankrupt176 k €CARF OÜAnne Tammer · Bankrupt109 k €CFalbrock OÜAnne Tammer · Likvideerimisel43 050 €CIntramix OÜAnne Tammer · Bankrupt26 375 €CGlobeGrow Consulting OÜAnne Tammer13 470 €CLihaköök OÜAnne Tammer · Bankrupt0 €CAkritom OÜAnne Tammer · Bankrupt0 €C

Sorted by revenue (latest report or 4 quarters).

Top 20 in activity: Legal activities

20
#CompanyRevenue
1Advokaadibüroo Sorainen OÜ19,7 m €
2Advokaadibüroo COBALT OÜ16,4 m €
3Ellex Raidla Advokaadibüroo OÜ15,3 m €
4Advokaadibüroo TEGOS AS10,3 m €
5Advokaadibüroo WALLESS OÜ7,0 m €
6Osaühing Advokaadibüroo Eversheds Sutherland Ots&Co5,9 m €
7Advokaadibüroo WIDEN OÜ5,7 m €
8Advokaadibüroo TRINITI OÜ5,3 m €
9OÜ Advokaadibüroo RASK3,7 m €
10NJORD Advokaadibüroo OÜ3,3 m €
11Advokaadibüroo NOVE OÜ2,6 m €
12Osaühing Advokaadibüroo Pohla & Hallmägi1,8 m €
13Advokaadibüroo GLIMSTEDT Estonia OÜ1,7 m €
14Advokaadibüroo TARK OÜ1,7 m €
15Advokaadibüroo LEVIN OÜ1,6 m €
16LEADELL Pilv Advokaadibüroo AS1,6 m €
17OÜ Advokaadibüroo Lillo & Lõhmus1,5 m €
18Advokaadibüroo Hedman Partners & CO OÜ1,5 m €
19Advokaadibüroo LINKLaw OÜ1,3 m €
20Advokaadibüroo DEM OÜ1,3 m €

Advokaadibüroo Tammer & Tammer Osaühing: place 121 /215

Similar size: Viira & Partnerid Advokaadibüroo OÜ, Advokaadibüroo NORDIC OÜ, OÜ Advokaadibüroo Kaido Uduste, Advokaadibüroo Greinoman & Co OÜ, Advokaadibüroo Legalt OÜ, Advokaadibüroo LEXIT OÜ, L & P Advokaadibüroo OÜ, Ainla Advokaadibüroo OÜ, OÜ ADVOKAADIBÜROO AKTSEPTUS, Advokaadibüroo FINK OÜ

Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity

Licences, pledges, domains

No data

History and notices

12
DateTypeContent
13.05.2024EntryAmendment entry
01.09.2023EntryAmendment entry
17.01.2018EntryAmendment entry
19.12.2017EntryAmendment entry
03.12.2017EntryAmendment entry
10.01.2012EntryAmendment entry
03.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
29.06.2007EntryAmendment entry
22.12.2004Jaatav kandeotsusAmendment entry
28.06.2002Lõivu tagastamise määrusToimiku dokumentide kontroll
31.05.2002Lõivu tagastamise määrusToimiku dokumentide kontroll
27.05.2002Jaatav kandeotsusFirst entry