A person who is not a resident of Finland is generally also not liable to pay tax in Finland. However, the acquisition of shares in Finnish companies has tax consequences in most cases even for foreign shareholders.

Start-up enterprises, often originally established in a simple form, regularly depend in incorporating a number of investors and key personnel into their structure. Persons who can contribute important know-how to the enterprise acquire shares alongside venture capital providers. These measures often necessitate changes in the contract framework in and around the company. It is essential for the future success of the enterprise that these changes are implemented properly and that their tax consequences are taken into account.

The legal conditions for foreign investment in Finnish real estate are favourable. Purchase activities by international investors and investment funds have been on the rise for a few years already. This article gives a survey on the main tax issues that become relevant for international real estate investors in Finland.

Finland is in a key position as a transit country for the transportation of goods originating from outside the European Union, in particular from Eastern Europe and Asia. The logistical tasks involved in such transportation are often performed by Finland-based businesses or branches that also take care of customs formalities. The transit procedures available in the EU provide possibilities for simpler customs clearance, but also come with a risk for the transport business.

Public procurements offer significant economic opportunities for logistics and transportation businesses in Finland. The logistics and infrastructure services within traffic hubs are of particular interest. The contracting authorities regularly put these services out to tender and the procedure is regulated by the strict rules of the Public Procurement Act.

Transferring real estate is burdened with less formality in Finland than in many other countries. Buyer and seller may draft a written contract themselves, with or without the help of an estate agent or legal adviser. This article offers a survey of some important issues concerning real estate purchases and their tax consequences.

In recent years, foreign enterprises have participated in tenders for public procurement in Finland with increasing success. The new Public Procurement Act, scheduled to enter into force in summer 2007, will further improve the possibilities for participation in public tenders across borders. However, in order for a foreign enterprise to succeed in Finnish award procedures, the tender must be carefully prepared with the special features of the Finnish market firmly in mind.

Public contracts are a significant economic factor in Finland. The procedure for the award of such contracts is regulated in detail in the law. Naturally, errors sometimes occur in public bidding procedures. An enterprise suffering a disadvantage from such error does not need to accept the results. Protection against defective contract award decisions plays an increasingly important role in Finnish legal practice.

In Finland, international investors and investment funds can benefit from favourable conditions for investment in real estate. Following the creation of the structural framework for a more intensive engagement with foreign investors, the market has grown quickly due to good profit expectations.

When entering a new market, the adaptation of the company's contract terms to the new environment should not be regarded as a mere formality, for the contents of the contract terms are decisive for crucial contractual issues in a large number of contractual relationships. Furthermore, well-drafted business terms are a good advertisement for the company with regard to potential customers. They should therefore be drafted with great care.

When joint venture partners or key employees are brought in as minority shareholders into a Finnish subsidiary, it is advisable to discover whether or not such shareholder minority may impair the parent company’s control over the subsidiary’s business policies.

By reference to international standards, Fins have the reputation of being reliable debtors. Despite this, recourse to legal action in respect of outstanding debts is sometimes unavoidable. As usual in an international context, the means and measures of debt collection in Finland differ from those available in other countries.

In Finland, the Limited Company (osakeyhtiö, “Oy”) is the only economically relevant form of company. The Oy is the form of choice for big quoted enterprises as well as for small and medium-sized undertakings.

One of the surprises of the Finnish consumer protection act which foreign companies meet with is the far-reaching manufacturer guarantee for a product.

For the entry in the Finnish market, which is small in European terms, the most suitable way is often to use a commercial agent or an independent authorised dealer.

Inheritance law and family law are distinguished in special ways by the cultures of different countries and are therefore worded differently. This can lead to complicated situations.

In the international marketing of products commercial agents and sole distributors are largely used. The protection of commercial agents is codified throughout Europe, whereas rules on the sole distributor are missing and have to be developed by courts.

Anyone who wants to sell goods or services in Germany should be familiar with German law. An overview.

Beim Kauf einer finnischen Immobilie wird diese in der Regel auch zur Sicherung der entsprechenden Darlehen verwendet werden. Auch zur Sicherung anderer Kredite kommt die in Finnland bereits vorhandene Immobilie in Betracht.

Wer einen Prozess gegen einen finnischen Schuldner gewonnen hat, muss aus dem Urteil in Finnland vollstrecken. Dies ist jedoch längst keine unüberwindliche Hürde mehr.

Der Grundsatz der Öffentlichkeit von Dokumenten der Verwaltung hat in Finnland Verfassungsrang. Es ist daher nicht immer möglich, die Vertraulichkeit von Informationen im gewohnten Umfang zu gewährleisten.

Kuolemantapauksen jälkeen on tärkeää selvittää, missä maassa perinnön johdosta on maksettava veroja. Ei ole suinkaan tavatonta, että joudutaan maksamaan veroja koko peritystä omaisuudesta useimmassa maassa.

Saksan suuria markkinoita ei yleensä valloiteta kertaheitolla. Yrityksen lähtiessä ensi kertaa Saksan markkinoille tämä tietää yritykselle huomattavia sijoituksia ja riskejä. Riskejä voidaan rajoittaa käyttämällä oman sivuliikkeen perustamisen sijasta kauppaedustajaa tai itsenäistä jälleenmyyjää.

Saksassa keskisuuret ja pienet yritykset toimivat useimmiten rajavastuuyhtiön muodossa, jolle Suomen laista ei löydy suoranaista vastinetta. Rajavastuuyhtiö (Gesellschaft mit beschränkter Haftung, GmbH) on suosittu myös tytäryhtiötä Saksaan perustavien ulkomaisten yhtiöitten keskuudessa. Artikkeli on katsaus rajavastuuyhtiön rakenteeseen ottaen huomioon erityisesti ne lukuisat kohdat, joissa rajavastuuyhtiö eroaa suomalaisesta osakeyhtiöstä.

Saksassa noudatettavat menettelytavat ovat toisinaan suomalaiselle hämmastyttävän monimutkaisia. Niinpä yksityiseen osakeyhtiöön verrattavissa olevan GmbH:n selvittäminen aiheuttaa vastaavaan suomalaiseen menettelyyn verraten moninkertaista työtä.