Restructuring is not going away. How to do it smartly?

The news article was first published on the web page of the Estonian business news portal Äripäev on 2 March 2026.

Restructuring is not going away – it is relevant during growth, crisis, and changes of ownership alike. How to do it smartly and avoid tax and legal pitfalls?

Attorney-at-law Karen Root, together with colleagues from PwC – certified auditor Iiris Embrich and Martin Lehtis,  Head of Tax Services – share practical knowledge about mergers, divisions, and reorganizations, as well as their impact on corporate structure and reporting, in the Äripäev radio show "PwC juhtimistase" ("Management level").

The show introduces the concepts of merger balance sheet date and final balance sheet, and analyses when and how liquidation proceedings begin, also paying attention to cross-border mergers and tax requirements when establishing a branch. In addition, the discussion covers how to optimise tax liabilities through restructuring, the role of the auditor, and when it makes sense to start requesting audit proposals.

🎧Listen to the show in Estonian: here