` Karli Kütt | COBALT

Karli Kütt

Specialist Counsel / Estonia

About

Karli advises and represents clients mainly in indirect taxes and tax proceedings. He has extensive experience advising clients on tax matters related to value added tax, excise duties and customs duties.

In addition to counselling the clients on indirect tax matters, Karli is also valued as a skilful representative in tax proceedings and litigations. He and his litigation team recently achieved a significant Supreme Court ruling, overturning the previously established practice of value added tax deductions in court proceedings and reshaping jurisprudence on property taxation. As a well-known and recommended representative in tax audit proceedings, he is continuously involved in several significant tax audit proceedings in Estonia.

Karli’s experience also includes advising in corporate law matters and he takes the lead in advising clients on legal matters related to the gaming industry. His commercial and corporate law competence allows him to provide tax-efficient solutions for restructuring companies.

His area of research is the imposition of value added tax on electronic commerce and digitally supplied services. In addition to advising clients, Karli gives lectures in business and tax law.

Karli has been a member of the Estonian Bar Association since 2014 and a member of the professional suitability assessment committee of the Estonian Bar Association since 2020.

Practice

Recognition
  • Tax controversy – Rising Star, ITR World Tax 2024 / 2025
  • Tax – Rising Star, The Legal 500, 2020 / 2021 / 2022 / 2023 / 2024
CV

Languages

  • Estonian, English

Membership & education

  • Member of the professional suitability assessment committee of Estonian Bar Association (2020)
  • International Fiscal Association (IFA) (2015)
  • Estonian Bar Association (2014)
  • Master of Arts in Law (M.A.), University of Tartu, Faculty of Law, Estonia (2014)
  • Bachelor of Science in Physics (B.Sc.), second major – Law, University of Tartu, Estonia (2012)

    We are driven by your recognition

    "Egon Talur and Karli Kütt are the best in the field of tax that we have experienced in Estonia."
    Legal 500 2024, Tax