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.