About Kristo Madrus – Trusted Legal & Tax Advisor in Tallinn

With over 20 years of legal and tax advisory experience in Estonia, I’m Kristo Madrus – a lawyer, former diplomat, and legal strategist specializing in legal consulting, tax planning, VAT consulting, legal drafting, cross-border tax issues, and regulatory compliance. I combine on-the-ground experience with deep insights in Estonian tax law and financial systems to help clients navigate complexity with confidence.

Professional Background & Expertise

• Tax Law Expert: As a contributor to the 2011 Estonian Income Tax Act (Investment Account system), I drafted the primary legislative text and co-authored the guide “What is the investment account?” used widely by Estonian banks and investment communities.
• EU Tax Negotiator: Chaired the EU Council Working Party on Taxation during Estonia’s 2017 EU Presidency, negotiating VAT Directive amendments for e-commerce and small consignment imports—regulations implemented across the EU from 1 July 2021
• Accounting Practitioner: Applied financial accounting expertise for multiple Estonian SMEs, supporting clients with VAT compliance, bookkeeping, and financial reporting.

Licensing Advisory & Regulatory Project Management

In addition to traditional legal and tax services, I provide legal advice and project coordination support for companies seeking Payment Service Provider (PSP) and E-Money Institution (EMI) licences in Estonia.

This includes:

• Analysing regulatory requirements under PSD2 and the E-Money Directive
• Legal and compliance structuring of business models prior to submission
• Coordinating multi-stakeholder licensing projects including compliance officers, auditors, technology partners, and investors
• Preparing and reviewing documentation, internal policies, and risk frameworks
• Managing the end-to-end license application process to the Estonian Financial Supervision Authority (Finantsinspektsioon)

Why Choose Me

Clients choose my services because of a combination of regulatory insight, practical guidance, and transparent service delivery:

• Diplomatic & Institutional Credibility: Worked at the Ministry of Finance and Estonian Tax and Customs Board; held the position of Fiscal Counsellor in Estonia’s Permanent Representation to the EU.
• Professional Credentials: Holder of a Law degree from the Tallinn Law Institute and advanced legal training.
• Transparent & Compliant: Operate via OÜ Madrus CP, fully GDPR‑compliant, and committed to ethical service.
• Local & International Scope: Serving clients in Tallinn and across Estonia with legal counsel, tax advisory, tax planning, VAT assistance, cross-border structuring, regulatory strategy, and project support.

Areas of Service

• Tax Advisory & Planning: VAT compliance, investment account structuring, corporate and individual tax strategies
• International Tax & Cross-Border: Expertise in cross border VAT, e-commerce VAT, and EU tax harmonization
• Legal Services: Contract drafting, company incorporation, shareholder agreements, and litigation support
• Regulatory Compliance & Licensing: PSP and EMI licensing advisory, financial regulation guidance
• Accounting Services: Financial bookkeeping and advisory for micro and small enterprises