Marek Herm

Marek Herm

Partner I Attorney-at-law


Marek started advising Estonian clients professionally in 2003. From 2004 to 2008 Marek was a legal officer in the Directorate-General for Taxation and Customs Union and the Directorate-General for Competition in Brussels. He has been a member of the International Fiscal Association (IFA) since 2005, a member of the Estonian Taxpayers Association since 2008, and a member of the board of IFA Estonia since 2011. Marek has spoken at many international conferences and over the years has contributed to various publications analysing international tax law. He is a very experienced tax adviser with an international background who is specialised in international tax law and tax litigation. In addition to his practical experience, he is also pursuing PhD degree in law at the University of Tartu and worked as a lecturer at Tallinn University of Technology.


2014 - ATTELA Law Firm, attorney-at-law, partner

2014 - 2018 Tallinn University of Technology, lecturer of international taxation

2008 - 2014 Raidla Lejins & Norcous (now Ellex Raidla), attorney-at-law, tax advisor

2004 - 2008 European Commission, state aid and taxation legal officer

2003 - 2004 Law Firm HETA (Brussels office), attorney-at-law

2001 - 2002 University of Tartu, project manager

1998 - 1999 criminal investigator at police


Since 2019 Estonia’s representative in the European Commission’s list of independent experts for the Advisory Commission to be formed under Directive 2017/1852 to resolve tax disputes between EU Member States arising from bilateral tax treaties

2014 - 2017 Estonian Bar Association, member of the taxation committee

Since 2011 IFA Estonia, board member

Since 2008 Estonian Taxpayers Association

Since 2005 International Fiscal Association (IFA)

Since 2004 member of the Estonian Reserve Officers’ Association

Since 2003 Estonian Bar Association


University of Tartu (PhD in progress)

2003 Leiden University, LL.M in International Taxation, cum laude

2001 University of Tartu, Master's degree in law


english, estonian, russian


Phone : (372) 660 9221
Email :