Mart Nõmper

Puhelin: +372 (6) 807-646

January 2015


Tax rates in Estonia in 2015

Income tax rate, basic exemption, additional basic exemption in case of pensions, monthly rate which is the basis of minimum social tax obligation and unemployment insurance rates changed starting from 01.01.2015. ›››


Declaration of circumstances influencing the income tax liability

By February 10, 2015 companies shall declare the circumstances influencing income tax liability as of 31 December 2014. Resident legal persons and non-residents specified in § 53 of the Income Tax Act are required to declare in the tax return TSD specified in § 54(2) of the Income Tax Act submitted by February 10, 2015, all circumstances influencing the income tax liability specified in § 50 and § 53 of the Income Tax Act as of 31 December 2014. From then on circumstances influencing income tax liability shall be declared in the tax return of the period when they incurred. ›››


Taxation of remuneration paid to a non-resident member of a management or controlling body

An amendment of the Income Tax Act regarding the taxation of the remuneration paid to a non-resident member of a management or controlling body has entered into force starting from 01.01.2015. Remuneration is subject to taxation irrespective of whether the payment is made by a resident or non-resident (e.g. parent company). ›››

December 2014


Rödl & Partner OÜ received the Estonian Gazelle award of 2015

The Estonian financial magazine Äripäev awarded Rödl & Partner OÜ with the diploma "Eesti Gasellettevõte 2015" (“Estonian Gazelle-Company 2015”). ›››


Packaging audit obligation starting from 01.01.2015

According to amendments of the Packaging Act, packaging reports submitted with regard to the previous calendar year must be audited starting from 01.01.2015, if at least 100 kilograms of plastic packaging or 200 kilograms of other packaging are placed on the market per year. Rödl & Partner is one of the audit firms conducting the packaging audits. Based on the Packaging Act, the due date for submission of audited packaging reports is June 30.

The purpose of a packaging audit is to provide an assessment on the compliance of the packaging reporting with requirements of the Packaging Act during a calendar year. The audit of a packaging report starts with the election of a packaging auditor and conclusion of an agreement with the auditor. During the packaging audit, the auditor will identify procedures of preparing packaging reports, perform necessary audit procedures and prepare a written audit report for the client. ›››

November 2014


Merili Pruuel was granted the professional title of a sworn auditor

We are pleased to inform that Merili Pruuel, who has been working as an auditor’s assistant at Rödl & Partner Audit OÜ for four years, has been granted the professional title of a sworn auditor. ›››


Taxation of company cars

Estonia has received permission from the Commission of the European Communities to amend the Value-Added Tax Act with regard to the value added tax of automobiles. Based on the amendment of the Value-Added Tax Act, starting from 01.12.2014 the maximum input VAT that may be deducted upon the acquisition of automobiles, use of automobiles under contracts for use and purchase of goods and services for automobiles is 50%. ›››


10. novembril tähistatakse rahvusvahelist raamatupidajate päeva

Täna, 520 aastat tagasi, kirjeldas esmakordselt kahekordse kirjendamise meetodit Itaalia matemaatik Luca Pacioli oma traktaadis Summa de arithmetica, geometrica, proportioni et proportionalità. Pacioli traktaat on olnud aluseks, millele baseeruvad praktiliselt kõik raamatupidamise kahekordse kirjendamise meetodit puudutavad kirjutised. ›››

October 2014


Sworn auditor Mart Nõmper was entered in the list of officially certified experts

Sworn auditor Mart Nõmper was entered in the list of officially certified experts of the Estonian Forensic Science Institute in the fields of finance and reorganisation plans. ›››

September 2014


Kalev Pihlak was granted the professional title of a sworn advocate's clerk

We are pleased to inform that lawyer Kalev Pihlak from Rödl & Partner Advokaadibüroo OÜ has passed the sworn advocate's clerk's examination of the Estonian Bar Association and was today granted the professional title of a sworn advocate's clerk. ›››

August 2014


Amendments of the Income Tax Act starting from 01.01.2015

Several amendments of the Income Tax Act will enter into force as of 01.01.2015. ›››


Amendment of the deduction of input value added tax on automobiles

According to the amendment of the Value-Added Tax Act that will enter into force as of 01.12.2014 a restriction is imposed on the deduction of the input value added tax on acquisition of automobiles and related goods and services. Generally the restriction on deduction is 50%. The law provides an exception with regard to automobiles that are used solely for business purposes. ›››


Compensation for use of a private automobile

The new procedure for the payment of compensation for use of a private automobile for business purposes shall enter into force starting from 01.09.2014. From this date onwards compensation shall not be paid, if no driving records are kept upon business trips. ›››

June 2014


Accounting firm Satakerta Oy merges with Rödl & Partner

Rödl & Partner has bought majority of the share capital of the Finnish company Satakerta Oy on 23rd May, 2014. Until now, Rödl & Partner has primarily offered legal professional services in Finland. After the merger, integrated services can be offered on a broader scale to foreign clients operating in Finland as well. ›››


Reporting of transactions exceeding 1,000 euros

From November 2014 turnover (Value added tax return (KMD) 20.12.2014) an additional annex (KMD INF) is submitted with the VAT return, where all transactions in the amount of at least 1,000 EUR are declared (acquisitions and sales). ›››


Employment register from 01.07.2014

From 1 July 2014 a person employed (irrespective of the form of a contract) is required to register at the employment register already before the date of commencement of work. The employment register is in the e-Tax Board. On 01.07.2014 employment register will be created automatically based on the information in Health Insurance Fund. ›››


Attorney-at-Law Monica Pihlak joined Rödl & Partner Law Office

At the beginning of June, Rödl & Partner Law Office welcomed a new attorney-at-law Monica Pihlak, who advises clients in all matters related to commercial law, tax law and labour law. ›››

May 2014


Hanne-Loore Härma was granted the professional title of a sworn advocate's clerk

We are pleased to inform that lawyer Hanne-Loore Härma from Rödl & Partner Advokaadibüroo OÜ has passed the sworn advocate's clerk's examination of the Estonian Bar Association and was today granted the professional title of a sworn advocate's clerk. ›››

December 2013

November 2013


Rödl & Partner OÜ sai ISO 9001:2008 kvaliteedisertifikaadi raamatupidamis- ja maksunõustamisteenustele

Rödl & Partner OÜ kvaliteedijuhtimissüsteem on alates 27. oktoobrist 2013 sertifitseeritud sertifitseerimisettevõtte Lloyd’s Register Quality Assurance Ltd poolt ja kinnitatud vastavaks standardi ISO 9001:2008 nõuetele. Sertifikaadi käsitlusala hõlmab raamatupidamisteenuseid, palga- ja personaliarvestust ning maksunõustamist. ›››


SEPA and Changes in Billing and Payment in 2014

Several changes concerning payments and billings will be enforced at the beginning of 2014. The changes are related to the new payment requirements of the Single Euro Payments Area (SEPA) and their aim is to make it easier, faster, simpler and safer for the people, companies and institutions across Europe to make payments. ›››


Palgaainfo Agentuuri sügisese uuringu avaseminar 04.11.2013:
«Arvatakse, et tööandjad pole huvitatud palgateemadel rääkimisest. Palgasurvet tunnevad kõik ettevõtjad oma õlul,» rääkis Rödl & Partner vandeaudiitor ja juhatuse liige Mart Nõmper Palgainfo Agentuuri sügisese uuringu avaseminaril.

Ta ütles, et palgateema on järjest enam päevakorral. «Enne kriisi oli pigem teema see, kust töötajaid saada, kriisi ajal otsiti õigeid töötajaid, täna on rahateema kõige olulisem,» rääkis Nõmper. «Asjast rääkimine loob asja, palgatõusust rääkimine loob palgatõusu.»

Nõmper ütles, et viimasel ajal on hakanud tõusma töötajate nn küsimishind ... ›››

October 2013


20th jubilee celebration of Rödl & Partner and donation campaign

This autumn, Rödl & Partner celebrated its 20th anniversary of providing business services in the Baltic States. For this joyous occasion, a celebration was held for our clients, cooperation partners and employees on the 12th of September in an exclusive venue created on the roof terrace of Viru Centre in the heart of Tallinn City to mark this event with a dignity it deserves... ›››

August 2013


Tallinnasse luuakse Skandinaavia finantstugiteenuste keskus

TALLINN, 15. august, BNS – Teisipäeval andis Ettevõtluse Arendamise Sihtasutus (EAS) heakskiidu projektile Nordic eAccounting Services, millega plaanitakse Tallinnasse Skandinaavia turule suunatud finantstugiteenuste keskust, EAS-i kaudu toetab Euroopa regionaalarengu fond 565 600 eurot maksvat projekti ligi 50 protsendi ulatuses. ›››

May 2013


Rödl & Partner achieves strong growth / Dynamic increase in offices worldwide

> Total turnover grows by 14.1% to 281.3 million euros
> Number of employees rises from 3,200 to 3,500
> Exclusive study: family-owned companies accelerate strategic expansion

Nuremberg, 30.04.2013: Rödl & Partner continues to grow successfully. In the business year for 2012 (31.12.2012), the international consulting and auditing firm increased its turnover by 14.1% to 281.3 million euros. In Germany, the firm focussed on family-owned companies grew by 8.1% to achieve a turnover of 153.8 million euros and abroad business grew by 22.4% to achieve a turnover of 127.5 million euros. The number of employees in the offices now totalling 91 increased worldwide by 300 to 3,500.

February 2013


Rödl & Partner founded a new law office

As the cooperation between Rödl & Partner and Alvin Rödl & Partner Law Office ended as of the year-end, Rödl & Partner founded a new law office - Rödl & Partner Advokaadibüroo OÜ, who expects this year's turnover to reach 200,000 euros. The owner and managing director of the new law office is attorney-at-law Alice Salumets.

January 2013


The Tallinn Accounting Entity of Eesti Finantsteenuste Agentuur OÜ Merges with Rödl & Partner OÜ

On 22.12.2012 Eesti Finantsteenuste Agentuur OÜ and Rödl & Partner OÜ signed an agreement according to which the Tallinn accounting entity of Eesti Finantsteenuste Agentuur will merge with Rödl & Partner OÜ. Eesti Finantsteenuste Agentuur (EFTA) was established in January 2011 when ASSETS RMP ja ADEX Accounting, two firms having long-term experience in providing accounting, finance and management consulting services, merged their business activities. ›››

November 2012

Munich, 07.11.2012: Dr. Bernd Rödl received a state medal for special services to the development of Bavarian economy. In the award ceremony that took place in the Bavarian Ministry of Economic Affairs in the evening of the 5th November, Martin Zeil, the Bavarian Minister of Economy, Infrastructure, Transport and Technology, recognised the founder of Rödl & Partner for initiative and excellent entrepreneurship. Read more ...

Providing a healthy work environment for our employees is an important priority for Rödl & Partner and we continue to make efforts towards promoting a healthier lifestyle and turning our work environment more health friendly.  This autumn we became a member of the Estonian Network for Workplace Health Promotion. Read more ...

Novembris käivitas tööandjate keskliit järjekordse palgauuringu. Tööandjate palgauuringu eesmärk on anda kiire ülevaade palgaturul toimuvast valitud ametialade lõikes.

Tööandjate palgauuring pakub indikatsiooni enam-levinud ametialade keskmiste töötasude osas ja seda võimalikult lühikese viiteajaga andmete kogumise ja avaldamise vahel ning suhteliselt vähese andmete esitamise koormusega. Lugege edasi ...

October 2012

Rödl & Partner OÜ ranked high in the Estonian Companies’ Competitiveness Ranking 2012 by placing in the TOP 20 in the category of the most competitive business service and real estate enterprises. 

The Estonian Companies’ Competitiveness Ranking was prepared for the tenth year already. Its purpose is to determine the most competitive companies, provide the enterprises the opportunity to compare themselves with each other and all in all, assess the success, cost-effectiveness and sustainability of the companies. Read more ...

The Auditors Activities Act of Estonia that entered into force in 2010 established a number of requirements raising the auditing quality standards. One of them is the requirement for the re-evaluation of auditors. Read more ....

September 2012


Rödl & Partner opens an office in Cyprus

Rödl & Partner is now also present in Cyprus, offering services under its own name. The scope of our services covers the entire Rödl & Partner portfolio, with a specific focus on tax planning, holding companies and corporate structuring.

February 2012

The Management Board of the Association of Auditors made a decision on 9 November 2011 concerning the quality control conducted in Rödl & Partner Audit OÜ and found that the quality of the auditor’s services of Rödl & Partner meets the required standards. Read more...

As of 03.02.2012, two of the four sworn auditors of Rödl & Partner Audit OÜ have passed the test of the sub-part of the special part of sworn auditors of the professional examination.

In accordance with the Auditors Activities Act, all persons who have been awarded the qualification of a sworn auditor before 08.03.2010 must pass the test of the sub-part of the special part of sworn auditors of the professional examination (so-called VKS-test i.e. professional activities standard test) by 1 October 2012. Read more...

January 2012

Last week two leading Estonian accounting services providers – Competence OÜ and Rödl & Partner OÜ – signed a merger agreement. Read more ...


  • First German professional services firm in Mexico
  • Previous manager of the German Desk of PwC changes to Rödl & Partner
  • Rödl & Partner strengthens presence at key automotive locations worldwide
  • Number of Rödl & Partner offices grows to 86

Read more here.

Esimese konsultatsiooni- ja audiitorfirmana avas Rödl & Partner oma büroo Venemaa Musta mere äärses olümpialinnas Sotšis. Bürood asus juhtima audiitor Iurie Borşci, kes kolib sinna üle Moskva büroost. Põhitegevuseks on raamatupidamisteenused ning juriidilised ja maksukonsultatsioonid 2014. aasta olümpialinnas asuvatele välismaistele ettevõtetele.

  • Worldwide growth of 8 per cent with revenues up at € 235.2 m
  • New leadership generation: 2011 firm management team aiming high
  • Successful business model: worldwide multi-disciplinary professional services
  • International expansion: new locations announced in Latin America, Western Europe and Central Asia

Read more here.


Rödl & Partner expands to Georgia


Rödl & Partner has announced that the firm is expanding to Georgia. Currently the firm, which was established in Germany already more than 30 years ago, operates in 37 countries worldwide.

In the recent past Georgia has implemented several far-reaching reforms, due to which the country has rapidly become more and more attractive as an investment location. Above all the liberalization of labor law, but also the business-friendly tax policies, has formed a strong foundation for foreign investors’ interest in company establishment as well as for sustainable economic growth in the country.

Due to its traditional role as mediator between East and West, Georgia also has a geopolitically strategic location and offers significant opportunities relating thereto. Especially the engineering industry, agriculture, forestry and construction industries provide good market entry opportunities for German investors.

Rödl & Partner will support clients in its office in Tbilisi, focusing on accounting, legal and tax advice, in close cooperation with Rödl & Partner office in Moscow.

The contact information of Tbilisi office can be found under Locations.


Launch of business news portal Rödl Business News

In April 2011 a new business news portal Rödl Business News (RBN) was launched. RBN is an autonomous daily updated electronic medium which offers business news in German, provides insight to trends and researches in various business sectors and includes also a corner for Rödl & Partner company news.

The business portal aims to become an important source of information for German and international companies, focusing above all on areas which are of particular interest for SMEs and family enterprises. Behind the RBN stands a team of business editors with international experience.

Rödl Business News portal can be found at

We wish you a lot of pleasure reading the RBN!


Audiitor: mikroettevõtetel oleks RIKi projektist abi

Kuigi RIKi uue e-raamatupidamisteenuse projektis on nõrku kohti, oleks Rödl & Partner Audit OÜ vandeaudiitori ja juhatuse liikme Mart Nõmperi hinnangul mikroettevõtetel sellest teenusest abi.

Nõmper ütles, et Rödl & Partner Audit OÜ suhtub RIKi algatusse pakkuda mikroettevõtetele e-äriregistris või e-maksuametis raamatupidamisteenust positiivselt. "Ma võin küll mõne suhtes ülekohtune olla, aga valdav osa FIE-de ja mikroettevõtete raamatupidamisest ei kannata mingit kriitikat ja nende finantsaruanded ei anna kohe kindlasti õiget ega õiglast ülevaadet nende tegevusest ja finantsseisust," nentis Nõmper.

Lugege artiklit edasi siit.


Gaselli TOP aastal 2011

Äripäeva eriväljaandes Gaselli TOP avaldati 18. veebruaril 2011 kiiresti arenevate ettevõtete edetabel, mis on arvutatud 2007-2009.a majandusandmete alusel. Edetabeli 61. kohale platseerus Rödl & Partner Audit OÜ.

Edetabelisse pääsemiseks pidi gasellfirma kasvatama vaatlusperioodil kahe aasta jooksul käivet ja kasumit kaks korda. Gasellide TOPi koondjärjestus moodustus ettevõtete kohapunktide liitmisel müügitulu kasvu (2006. aasta võrdlus 2008. aastaga) ja kasumi kasvu tabeli (2006. aasta võrdlus 2008. aastaga) kohtade järgi.

Artikli juurde


Saksamaa ettevõtjate uuring 2010

Pereettevõtluse strateegiaekspert Weissman & Cie viis koostöös Rödl & Partneri ning Nordea Bank Zürichiga läbi 100 Saksa pereettevõtte uuringu selgitamaks välja nende konkurentsieelised ning jätkusuutlikkuse tegurid.

Uuringu raport on saadaval saksa keeles:

Unternehmerbefragung Deutschland 2010


  • 4 per cent growth to 217.85 million euros despite difficult market conditions
  • Increased demand for single source multidisciplinary consulting
  • Excellent prospects for business abroad in Asia, Europe and the US
  • Career opportunities: 16 new partners will be appointed in July to a current total of 126

Read more here.

Rödl & Partner Study: more and more businesses finance growth with risk capital 

  • Private equity firms increasingly accept minority holdings
  • 80 per cent of equity capital invested in German „Mittelstand“ firms
  • Bavaria ahead of North Rhine-Westphalia as most attractive state for venture capitalists 

Read more.


On the 16th of June 2010 the Association of Estonian Accounting Firms (acronym in Estonian: ERPEL) was estblished.  ERPEL’s charter members are 15 largest accounting firms in Estonia. 

The main aim of the Association is to improve the quality of accounting services as well as to raise the awareness of entrepreneurs about the accounting service in general. Read more here.

Photo gallery from the foundation event in Meriton Hotel.