Marek Herm

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 - 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 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