Linell is a lawyer whose main specialty is tax law. Linell has many years of experience in both labor and private and legal person taxation issues. Linell Raud has obtained a master’s degree at the University of Tartu Faculty of Law, and the topic of her master’s thesis was Compliance of the rules of change in the underlying asset of the stock option agreement with the principles of legal clarity as derived from the fourth sentence of § 48 section 53 of the Income Tax Act.“

Linell Raud on omandanud magistrikraadi Tartu Ülikooli õigusteaduskonnas ning tema magistritöö teema oli „Tulumaksuseaduse § 48 lõike 53 neljandast lausest tuleneva osalusoptsioonilepingu alusvara muutumise reeglite kooskõla õigusselguse põhimõttega.“