Services

Corporations

I assist both entrepreneurs and corporations in day-to-day taxation and legal matters

Taxation and legal matters of entrepreneurs and companies are closely interlinked. I assist in the planning of profit distributions and other transactions, as well as cash flows between the owner and the company.

I am a trusted advisor in ongoing corporate taxation, company law and contract law. I also represent my clients at general meetings and serve on company boards and other corporate bodies.

I draft and review agreements such as shareholder agreements, sale and purchase agreements, leases and employment contracts.

I also help companies preparing for significant investments, expansion, upcoming investment rounds, exit or public listing.

I assist in the selection and planning of an efficient corporate structure

An appropriate corporate structure is an important factor in the success of a business. In particular, the corporate structure is emphasized when preparing for a corporate or real estate transaction, the introduction of an incentive system, a generational change, the international expansion of a company or the segregation of real estate assets. Significant savings can be achieved with an efficient structure.
 
I offer high-end tax structuring services that meet the quality standards of large international companies but also SME´s. If needed, I will ensure the tax treatment with an advance ruling from the Tax Administration.
 
I have experience of dozens of domestic and international company form changes, mergers, demergers, business transfers and share exchanges. I also handle intra-group transactions and the restructuring of real estate companies, such as the conversion of an ordinary real estate companies (OREC) into mutual real estate companies (MREC) and vice versa.

I support clients from the beginning to the end of the acquisition

I take care of the preparation and planning of the transaction. I perform a light tax due diligence. I have experience in shared deals, asset deals and real estate transactions. I assist also in joint ventures, partnership structures and investment rounds with specific experience in the real estate sector, mobile gaming industry, wind power industry and family businesses.
 
I assist in acquisition negotiations and drafting of SPA’s. I will also handle post-acquisition filings such as transfer tax filings and dispensation ruling applications to carry forward tax losses.

I provide practical assistance in real estate transactions and investments

I have experience working with leading real estate developers, real estate investors, construction companies and real estate funds in the Finnish real estate market.

I assist in planning and structuring transactions as well as in the execution. I also assist in the restructuring of real estate portfolios and changes in the legal form of real estate companies, such as the conversion of an ordinary real estate company (OREC) into a mutual real estate company (MREC) and vice versa. 

I assist companies in international expansion and international taxation

I assist international companies in navigating local laws, fulfilling reporting obligations and monitoring changes in the tax legislation. I advise on preparing tax strategies, international corporate reorganizations, local law interpretation, establishment in Finland and abroad, as well as international mobility of employees.

I have assisted numerous international clients in their permanent establishment (PE) analysis and withholding tax related matters. I also advise on the new Finnish tax rules related to general tax liability of corporations and exit taxation.

Private wealth

I assist in private and family wealth planning

Wealth planning or setting up a family office often follows a significant wealth event, such as an exit/acquisition, relocation, inheritance or a generational change. I will design and implement the most appropriate structure for your situation.

I will draft and review the necessary legal documents, such as marriage agreements, gift deeds, wills and death deeds.

I can also assist in the set-up and governance of investment companies held by individuals and families. In particular, I have expertise in structuring the wealth and investment activities of internationally established individuals and families.

I assist in the incorporation and maintenance of investment companies and other investment structures

I can support you in planning and implementing the best structure to your individual situation. I can also assess the feasibility of existing investment structures and possible reorganizations.

I have experience in both domestic and foreign investment companies, fund structures, investment insurance (life insurance and capitalization agreements) as well as other investment vehicles. I have also been involved in structuring a number of private equity and real estate investments using partnership structures (LP structures).

I assist in business and asset transfers to children or other successors
 
I plan a generational change, taking into account your goals, efficiency and business continuity. I will analyze and ensure the applicability of the significant tax breaks available to business transfers.
 
I can also carry out a wider range of wealth planning and structuring for business and investment assets. I am an expert in international wealth management and inheritance planning.

I assist wealthy individuals and entrepreneurs in matters related to emigration

I will analyze your situation from a Finnish perspective and make a preliminary mapping of the issues to be taken into account in the target country.
 
If needed, I will confirm your tax status with an advance ruling from the Finnish Tax Authority. I will also handle other relocation issues with lawyers, bankers, other experts and authorities in other countries.
 
I will also map out your investment structure and draft the necessary legal documents in connection to your relocation.
 
I have previous experience on relocation to the United States, Singapore, the United Kingdom, Switzerland, Belgium, Spain, the Netherlands and Sweden. I can naturally also assist you in moving to Finland.

I advise international investors and investment companies on taxation and ownership arrangements

I am specialized in internationally located individuals, families, entrepreneurs and their investment vehicles.

I take care of assignments related to withholding and capital gain taxation. I also handle tax refund applications.

I have special expertise in international investment products and investment structures. In particular, I am specialized in insurance solutions and investment wrappers (such as unit-linked life insurance policies and capital redemption contracts), as well as other financial services.

Tax processes and litigation

I assess the need for and feasibility of advance tax rulings, as well as draft and advise on their applications

Both companies and individuals can confirm their tax treatment in advance by applying for an advance ruling from the Finnish Tax Authority.

I analyze together with the client the feasibility of an advance tax ruling. I will act as an attorney in the preliminary ruling process and eventual appeal process.

I have already applied for advance rulings from both the Finnish Tax Administration and the Central Tax Board.

I assist in preliminary discussions and voluntary dispute mediation with the Tax Administration

In particular, limited liability companies have the opportunity to request preliminary discussions with the Tax Administration concerning major tax matters. The discussion can be used to find out, for example, the tax implications of a merger or other significant arrangements.

As a result of the discussion, the Tax Administration gives out written guidance that can be relied upon by the taxpayer. Preliminary discussion can be a cost efficient and fast alternative for applying for an advance tax ruling.

I also act as an attorney in voluntary dispute mediation with the Tax Administration. In an oral dispute meditation process, it may be possible to clear misunderstandings and avoid long-lasting tax disputes or, at least, pave the way for a written tax appeal by clarifying disputed and undisputed issues.

I assist in tax audit preparations, during the tax audit and in an eventual appeal process

I assist in preparing for the tax audit, acting as an attorney in the initial discussions with the tax auditor, answering material requests and questions, as well as in the final discussion of the tax audit. If needed, I will prepare a response to the tax audit report.

I also assist taxpayers in the more unofficial control visits and in responding to information and clarification requests from the Tax Administration.

I also act as an attorney in related appeals to the Administrative Court and the Supreme Administrative Court.

I specialize in demanding tax disputes, tax adjustment claims and complaints

I defend clients in matters of income taxation, prepayment, transfer taxation and property taxation. I also handle appeal processes concerning transfer pricing, VAT and excise duties. 

I assist from the start of a tax audit or in answering additional clarification requests sent by the Tax Authorities to tax litigation in the Supreme Administrative Court. I defend my clients in all Finnish courts as well as in applications to the European Court of Human Rights (ECHR). I have experience in parallel processes, extraordinary appeals and alternative litigation strategies. I also handle tax crime processes together with other experienced attorneys.

I handle assignments on an hourly rate basis. Otherwise, we can agree on an alternative fee model such as a success fee.

Hägerström Attorneys - Asianajotoimisto Hägerström - Finnish Lawyer and Tax Advisor