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The Legal 500 Hall of Fame Icon The Legal 500 Hall of Fame highlights individuals who have received constant praise by their clients for continued excellence. The Hall of Fame highlights, to clients, the law firm partners who are at the pinnacle of the profession. In Europe, Middle East and Africa, the criteria for entry is to have been recognised by The Legal 500 as one of the elite leading lawyers for seven consecutive years. These partners are highlighted below and throughout the editorial.
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Finland > Tax > Law firm and leading lawyer rankings


Index of tables

  1. Tax
  2. Leading individuals: Hall of Fame
  3. Leading individuals
  4. Next Generation Partners

Leading individuals: Hall of Fame

  1. 1

Next Generation Partners

  1. 1

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The 'results-oriented' team at Borenius is noted for its 'exceptional client handling' and is jointly led by Janne Juusela and newly promoted partners Heikki Wahlroos and Einari Karhu; clients praise Karhu as 'one of the best tax lawyers in Finland'. The group recently represented the Finnish National Theatre in a tax dispute pertaining to the company's status as a non-profit organisation, and defended Nokian Tyres in a transfer pricing dispute.

Roschier's tax team recently advised funds managed by KKR and Triton on the structuring of the sale of Mehiläinen Group and acted for Axcel Management on the tax elements of its acquisition of Orion Diagnostica. The 'always available' practice is headed by Mika Ohtonen, who specialises in the tax structuring of transactions. Transfer pricing specialist Merja Raunio joined the group in 2017 from PricewaterhouseCoopers.

Sari Laaksonen leads the group at Castrén & Snellman, which has 'a wide range of expertise' and 'takes a strategic view'. The team has substantial experience in transactional and capital markets-related tax work. In a recent highlight, the team represented Leppäkosken Sähkö in a tax dispute relating to the accuracy of the valuation models applied in management incentive schemes. Mikko Alakare joined the practice in 2018 from Borenius.

The tax team at Hannes Snellman recently assisted a client with its challenge to a decision to include bank loans in the calculation of real estate transfer taxes, while practice head Heikki Vesikansa led advice to Ahlstrom on tax structuring issues relating to its statutory merger with Munksjö. EQT, Veolia and J.P. Morgan are also clients. Petri Saukko is recommended for contentious work.

Juha Sääskilahti leads the department at KPMG Finland, which provides advice across the full spectrum of tax law. Key mandates for the group included advising a large Nordic listed company on the tax aspects of its cross-border reorganisation, and representing a large multinational in a dispute in the Supreme Administrative Court against the Finnish Tax Administration. Jussi Järvinen is recommended for his expertise in international taxation, while Sanna Laaksonen is the key name for transfer pricing work.

At Waselius & Wist, the 'efficient' team is noted for its 'vast knowledge of the field'; it recently advised a client on reclaiming taxes that had been taken in breach of EU law. Practice head Niklas Thibblin is 'fast, pragmatic and to the point', 'stubborn litigator' Jouni Weckström joined the practice from Krogerus in 2018, and Jouni Kautto is recommended for VAT work. Key clients include Santander Consumer Finance, Deutsche Bank and J.P. Morgan.

Bird & Bird's 'flexible' and 'practical' team acts for clients including Ironshore International and CapMan are also clients. Practice head Sami Tuominen is noted for his 'knowledge and professional experience in Finnish tax regulation'.

Dittmar & Indrenius' recent work included advising on the tax aspects of Mondi Group's acquisition of Powerflute Group Holdings. The 'exemplary' Kai Holkeri heads up the practice, which 'possesses strong experience and insight'; clients also praise associate Vilho Lammi as a 'rising star'. Senior associate Ritva Aalto joined from Roschier in 2018.

Krogerus' 'responsive' team has 'good technical skills' and defended Yleisradio in a dispute with the Finnish Tax Administration relating to access to the Panama Papers; other key clients include AXA Investment Managers, Sirius Capital Partners and Bygghemma Group. Antti Lehtimaja leads the department.

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Legal Developments in Finland for Tax

  • Cross-border merger case to ECJ

    The Finnish Supreme Administrative Court decided on 7 March 2011 (KHO 2011:21) to request for a preliminary ruling from the Court of Justice of the European Union (ECJ) concerning the question whether a Finnish parent company may deduct the final tax losses of its Swedish subsidiary after a cross-border merger.
    - Attorneys at law Borenius Ltd

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