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Dittmar & Indrenius

POHJOISESPLANADI 25A, 00100 HELSINKI, FINLAND

Tel:: Work +358 9 681 700
Fax:: Fax +358 9 652 406

Web:: www.dittmar.fi
Email:

The firm

Dittmar & Indrenius, established in 1899, is an independent Finnish law firm focused on the quality of its services within four practice areas: mergers and acquisitions, finance and capital markets, dispute resolution, and corporate and commercial.

The aim of Dittmar & Indrenius is to provide the best legal services in its jurisdiction for complicated transactions and demanding dispute resolution. The firm also strives to be the best long-term law firm partner in Finland for demanding corporate clients.

Dittmar & Indrenius is frequently involved in large transactions, often with a cross-border dimension. The firm maintains close contacts with leading law firms throughout the world but is not tied to any formal network or association of law firms.

Areas of practice

International work is an essential part of the firm’s practice. Dittmar & Indrenius has broad experience in cross-border M&A, finance and capital markets, dispute resolution, and corporate and commercial.

Dittmar & Indrenius represents leading international companies and institutions in various sectors, such as banking, finance, private equity, venture capital, insurance, information technology, telecommunications, manufacturers, automobiles, pharmaceuticals, consumer goods and services, aviation, consultancy, construction, energy, entertainment and media.

Dittmar & Indrenius also acts for a number of governments and international organisations.

Contacts
Antti Kuusimäki
Jan Ollila
Petteri Uoti
Juha-Pekka Mutanen
Anders Carlberg
Raija-Leena Ojanen
Johan Åkermarck
Sakari Halonen
Jussi Lehtinen
Seppo Havia
Kari Lautjärvi

Languages
English
Finnish
French
German
Swedish

Number of lawyers 35

Above material supplied by Dittmar & Indrenius.

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Legal Developments by:
Dittmar & Indrenius

NEW RULES ON INTERNATIONAL JURISDICTION IN CIVIL MATTERS

In February Parliament adopted new rules in relation to both domestic and international jurisdiction in civil matters. The new jurisdiction rules will enter into force on 1 September 2009. As Finland is a member state of the European Union, the EU rules on international jurisdiction, such as the Brussels I and II Regulations, (EC) No 44/2001 and (EC) No 2201/2003, and other provisions regarding certain specific subject matters, are applicable. The new rules on international jurisdiction will apply in cases falling outside the territorial or subject matter scope of the applicable EU regulations or international conventions binding Finland.

- Dittmar & Idrenius

Legal Developments in Finland

Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to

The European Commission proposes stringent rules for high-frequency traders

The European Commission has recently introduced two important regulatory packages that seek to respond to the challenges posed by rapidly developing trading technologies, particularly so-called high frequency trading. If the new regulations are adopted as drafted, considerable changes are in store for both those entities that engage in high frequency trading and the trading venues providing them access to the market.

- Krogerus
Implications of competition law on information exchange - New book published in Finland

Lotta Uusitalo, Anne Petäjäniemi-Björklund and Leea Salminen, Attorneys at Law of Procopé & Hornborg, have written a book on the implications of competition law on information exchange.

- Procopé & Hornborg
New Waste Act to enter into force on May 1, 2012 in Finland

The EC waste directive (2008/98/EC) will be implemented in Finland by the new Finnish Waste Act, which will enter into force on May 1, 2012.

- Procopé & Hornborg
Construction 2012

Introduction Robert S Peckar Peckar & Abramson, PC 3

- Mäkitalo Rantanen & Co Ltd
Use of Legal Tools in Creating an Open Source Project or Business Model

Written by Martin von Willebrand

- HH Partners, Attorneys-at-Law, Ltd
Court ruling on the Finnish CFC legislation

The Finnish CFC legislation implies that a Finnish company may be subject to income tax for its share of the profit of a CFC regardless of whether these profits are distributed by the CFC to its shareholders or not. A CFC is defined as a foreign corporation owned and controlled by a Finnish tax resident that pays income tax in its domicile at a rate less than 60% of the Finnish corporate income tax rate.

- Attorneys at law Borenius Ltd
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
The European Commission proposes a system of common consolidated corporate tax base

The European Commission presented on 16 March 2011 a proposal that calls for a common system for calculating the tax base of business operating in the EU. At the moment, a company active within the whole EU can be forced to comply with up to 27 different national tax systems. The new Common Consolidated Corporate Tax Base (CCCTB) seeks to reduce the administrative burden, compliance costs and legal uncertainties by creating a "one-stop-shop" system where the profits and losses across the EU could be consolidated.

- Attorneys at law Borenius Ltd
Owner's obligations at acceptance inspection clarified by the Helsinki Appellate Court

By its decision 18 February 2011 (S09/3055) the Helsinki Appellate Court confirmed that an owner is entitled to rely on the quality assurance of a well-known construction company at an acceptance inspection. The court held that the owner is entitled to demand rectification of construction defects and to claim damages for deficiencies discovered during the guarantee period.

- Attorneys at law Borenius Ltd
Tax-neutral exchange of shares case to ECJ

The Finnish Supreme Administrative Court (SAC) decided on 31 January 2011 (KHO:2011:10) to ask for a preliminary ruling from the Court of Justice of the European Union (ECJ) concerning the question whether a tax-neutral share exchange can be completed between a company residing in an EU country and a company residing in the European Economic Area (EEA) (such as Norway, Iceland and Liechtenstein).

- Attorneys at law Borenius Ltd