The government has on the 19th of May given its bill on reforming the corporate and capital income taxation. The bill involved many changes, but the processing of the bill in parliament may still change the content of the reform.

This review takes a brief look at recent case law and news. We would be happy to discuss the items in this review with you and the potential effects they may have on your business in more detail.

There has been a good deal of leverage buyouts (LBOs), i.e. acquisitions financed with heavy reliance on debt, in Finland during the past couple of years. The emphasis has been on acquisitions of mature companies with the ability to provide stable cash flows.

According to the Finnish business weekly Talouselämä, the number of transactions characterised as being Finnish (either a Finnish target or a Finnish party as the seller or the purchaser), amounted to a total of 639 in 2003, a slight increase compared to approximately 625 - 630 transactions in 2002.

The past year has been an active year in the Finnish M&A market, which has seen, among others, several transactions in regard to Finnish listed companies (Pohjola, Saunalahti, Alma Media to mention a few), larger reorganisations in the daily goods retail field (SOK-Spar and Tradeka-Wihuri combinations) and also some increased private investor activity in regard to Finnish industry companies (Finndomo, Karelia).

On 17 January 2023, the European Parliament approved a draft of the directive that is meant to prevent tax avoidance and tax evasion through companies that do not fulfil the minimum

A limited liability company may acquire and hold control of its own shares. The provisions relating to own shares are set out in the chapter 15 of the Limited Liability Companies Act.

Amendments effective as of 1 July 2005 have been introduced in the Finnish Securities Markets Act, Act on Financial Supervision, and certain other acts (HE 137/2004).

Although some may regard Finland as being slightly remote from continental Europe, it has had an active private equity industry for a long time. Finland’s venture capital association, the FVCA, was established in 1990 and currently has 42 full members and 69 associate members.

The Finnish competition legislation is currently in the midst of an extensive reform. This reform process is brought about mainly by the topical reform of the EC competition rules and, thus, the desire to bring the Finnish competition law provisions in line with Articles 81 and 82 EC and align them with the requirements set forth in the Council Regulation 1/2003/EC.

Universities lie in the core of successful, leading economies in the world. They have traditionally been thought of as the places for higher education and basic research, but serve increasingly also other than purely public interests.

A discussion on the Finnish approach to the tax burden on the foreign employees' salaries.

This Private Equity and M&A Trend Report 2025 delves into the dynamic landscape of private equity and M&A activities in Finland.

Corporate Tax Comparative Guide for the jurisdiction of Finland, check out our comparative guides section to compare across multiple countries

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