Linell Raud is a dedicated senior associate at NJORD, specialising in tax and gambling law. With several years of experience, Linell has developed expertise in employment tax matters, private and corporate tax issues, cross-border tax challenges, and the details of tax audits related to takeover transactions.

Her academic credentials include a Master’s degree from the University of Tartu Faculty of Law, where she explored the compliance of stock option agreement rules with legal clarity principles in her thesis. This solid educational foundation complements her practical experience gained at the renowned firm PricewaterhouseCoopers.

Linell is an active member of the Estonian Bar Association and contributes to the legal community through insightful publications in prominent Estonian media outlets. Her articles address complex tax topics, offering alternative perspectives and solutions.

• Estonian
• English
• Swedish

• Article in Estonian published in Äripäev – Tax experts: why is the car tax not understood? Three reasons and an alternative
• Article in Estonian published in Äripäev – Lawyers: save yourself from the creeping fringe benefit tax
• Article in Estonian, published in Delfi – How is it possible to save a significant amount of income tax by distributing profits?