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 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.