People

Jenni Parviainen

Managing Associate

Jenni frequently acts as counsel in tax litigation and advance proceedings. She also advises a wide range of clients in diverse domestic and cross-border M&A, real estate, finance, and capital markets transactions.

Jenni currently serves as an officer of the Taxes Committee of the International Bar Association as well as in the Tax Committee of the Finnish Chamber of Commerce. She has also served as a committee member of the CFE European Tax Advisors. She is a frequent speaker in the field of tax law, tax litigation, and transactional taxation.

In addition to her law degree, Jenni holds an M.Sc. (Econ.) degree from Hanken School of Economics.

Jenni Parviainen provides a good service.

Tax | Legal 500, 2023


References

Parties

Faron Pharmaceuticals Ltd

Transaction

Hannes Snellman acted as counsel to Faron Pharmaceuticals Ltd in its public share offering of EUR 30.7 million and the preceding issuance of convertible capital loans in the total amount of EUR 3.2 million and a private placement of EUR 4.8 million. Faron Pharmaceuticals is a clinical-stage biopharmaceutical company focused on developing treatment of cancers via novel immunotherapies. Faron’s shares are listed on Nasdaq First North Growth Market Finland and as depositary interests, representing entitlements to shares, on AIM in the United Kingdom. The offering consisted of a public offering to private individuals and legal entities in Finland and an institutional offering to institutional investors internationally, and a separate open offer to qualifying holders of depositary interests in the United Kingdom and elsewhere and a retail offer to retail investors in the United Kingdom.

Deal Value

EUR 30.7 million

Role

Counsel to Faron Pharmaceuticals Ltd

Riikka Rannikko

Riikka Rannikko

Managing Partner
riikka.rannikko@hannessnellman.com
Anniina Järvinen

Anniina Järvinen

Partner
anniina.jarvinen@hannessnellman.com
Tommi Kovero

Tommi Kovero

Senior Associate
tommi.kovero@hannessnellman.com
Roope Sevón

Roope Sevón

Associate
roope.sevon@hannessnellman.com
Robert Gordin

Robert Gordin

Senior Associate
robert.gordin@hannessnellman.com
Sofi Lehtinen

Sofi Lehtinen

Associate
sofi.lehtinen@hannessnellman.com
Aki Salmela

Aki Salmela

Senior Associate
aki.salmela@hannessnellman.com
Linnea Lehtonen

Linnea Lehtonen

Senior Associate
linnea.lehtonen@hannessnellman.com
Josefina Aalto

Josefina Aalto

Counsel
josefina.aalto@hannessnellman.com
Elisa Viiri

Elisa Viiri

Associate
elisa.viiri@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Anni Nohteri

Anni Nohteri

Legal Assistant
anni.nohteri@hannessnellman.com
Melisa Göllü

Melisa Göllü

Legal Assistant
melisa.gollu@hannessnellman.com

Counsel to a Finnish listed company in a dispute concerning Finnish withholding tax on dividends paid abroad between 2014 and 2016.

The matter concerned dividend payments to a foreign financial institution. In accordance with the applicable tax treaty, the company had applied a withholding tax (WHT) of 0% at source on the dividends.

The Tax Administration conducted a tax audit and claimed that the company had failed their investigation duty, that the financial institution was not the beneficial owner of the dividend income due to the shares being subject to a share lending agreement, and that the company should have thus withheld a WHT of 20% on the dividends. The Tax Administration issued a new tax assessment decision, imposing not only a WHT of 20% but also a tax increase on the company. The circumstances were peculiar in the sense that the dividends had already been paid to the foreign dividend recipient, and now the Tax Administration approached the Finnish listed company (unable to recall the dividend payments made) with a claim to settle the foreign dividend recipient’s tax from the company’s own funds. The Tax Administration alleged that the dividend payer would, under law, have a duty to investigate whether each dividend recipient is entitled to tax treaty benefits in accordance with their respective tax treaties (including “beneficial owner” concepts of such treaties, if any). The Tax Administration made this allegation even though the wording of the relevant Finnish law clearly stated that the dividend payer shall only obtain the name, address, and ID number of each dividend recipient to be able to apply tax treaty WHT rates on dividends paid abroad.

The company applied for adjustment and received a unanimously positive decision from the Tax Adjustment Board, who found that the company had fulfilled its duties under law when applying the WHT 0% on the dividends. However, the state’s representative appealed the adjustment decision to the Administrative Court.

The Administrative Court, similarly, unanimously found that the company had fulfilled its investigation duties under Section 10 of the Finnish WHT Act by obtaining the information exhaustively listed in the law (name, address, and ID number of dividend recipient) and that the tax auditors’ interpretation of the law (i.e. wider investigation duty, including interpretation of the “beneficial owner” concept in tax treaties) was found to be without merit. With these arguments, no WHT or tax increase was to be imposed on the company. The Court, thus, abided by the very basic source of law doctrine, whereby taxes can only be levied based on Finnish law, as enacted by the Finnish Parliament, and international tax treaties can only limit the taxing rights of a country, not create them. As the ruling was based directly on domestic law, the Administrative Court did not examine or rule on the tax treaty concept of “beneficial owner”. The Administrative Court also ordered the Tax Administration to compensate the company’s legal costs of the Administrative Court proceedings to the full amount claimed. The state’s representative did not seek a leave of appeal from the Supreme Administrative Court and the decision of the Administrative Court is now binding.

The whole process began in 2018, which yields an overall duration of six years for the dispute. A material overhanging tax risk (for what were ultimately the taxes of another tax subject) was present for the client for the lengthy duration of the process, but the matter was finally resolved with the positive outcome by the Administrative Court.

This Administrative Court ruling is an important landmark on the application of the principle of legality. Interpretations made based on tax treaties cannot supersede the domestic law as basis for taxation (the so-called “golden rule” of tax treaty law).

Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Ilmari Mäkimattila

Ilmari Mäkimattila

Associate
ilmari.makimattila@hannessnellman.com

Parties

TRP Hungary (Buyer), Bankruptcy Estate of KymiRing Oy (Seller), The KymiRing motor track (Target)

Transaction

Counsel to TRP Hungary in the acquisition of the KymiRing motor track from the bankruptcy estate of KymiRing Oy.

Deal Value

Value not public

Role

Counsel to TRP Hungary

Matti Lajunen

Matti Lajunen

Partner
matti.lajunen@hannessnellman.com
Paavo Romakkaniemi

Paavo Romakkaniemi

Associate
paavo.romakkaniemi@hannessnellman.com
Tuire Kuronen

Tuire Kuronen

Partner
tuire.kuronen@hannessnellman.com
Tero Pikkarainen

Tero Pikkarainen

Senior Associate
tero.pikkarainen@hannessnellman.com
Karoliina Lempiäinen

Karoliina Lempiäinen

Associate
karoliina.lempiainen@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel
marika.sorsa@hannessnellman.com
Jan Lilius

Jan Lilius

Specialist Partner
jan.lilius@hannessnellman.com
Mikko  Tavast

Mikko Tavast

Counsel
mikko.tavast@hannessnellman.com
Oona Eerola

Oona Eerola

Associate
oona.eerola@hannessnellman.com

Hannes Snellman advises NYAB Plc on its re-domiciliation and transfer of listing from Finland to Sweden. The re-domiciliation to Sweden is planned to be executed as a cross-border conversion, pursuant to the so-called EU Mobility Directive, whereby NYAB Plc, without being dissolved or liquidated, would be converted from a Finnish to a Swedish public limited liability company with its registered office in Sweden.

Sonja Siggberg

Sonja Siggberg

Partner
sonja.siggberg@hannessnellman.com
Linnea Lehtonen

Linnea Lehtonen

Senior Associate
linnea.lehtonen@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Sofia Ropo

Sofia Ropo

Senior Associate
sofia.ropo@hannessnellman.com

Parties:

OP Suomi Infra Ky, (investor), Aurora Infrastructure (target), Equitix (majority owner)

Transaction:

Hannes Snellman acted as counsel to OP Suomi Infra Ky in their minority investment in Aurora Infrastructure

Deal value: 

Value not public

Role:

Counsel to OP Suomi Infra Ky

Rabbe Sittnikow

Rabbe Sittnikow

Partner
rabbe.sittnikow@hannessnellman.com
Erik Stenman

Erik Stenman

Partner
erik.stenman@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Isabella Kartila

Isabella Kartila

Senior Associate
isabella.kartila@hannessnellman.com

Parties:

Uponor Corporation (target), Georg Fischer Ltd (buyer)

Transaction: 

Counsel to Uponor Corporation in the recommended public cash tender offer by Georg Fischer Ltd to purchase all of the issued and outstanding shares of Uponor Corporation. 

Value:

EUR 2.1 billion

Role:

Counsel to Uponor Corporation

Mikko Heinonen

Mikko Heinonen

Partner
mikko.heinonen@hannessnellman.com
Klaus Ilmonen

Klaus Ilmonen

Partner, Doctor of Laws
klaus.ilmonen@hannessnellman.com
Sonja Siggberg

Sonja Siggberg

Partner
sonja.siggberg@hannessnellman.com
Aki Salmela

Aki Salmela

Senior Associate
aki.salmela@hannessnellman.com
Jon Termonen

Jon Termonen

Managing Associate
jon.termonen@hannessnellman.com
Viola Karjalainen

Viola Karjalainen

Associate
viola.karjalainen@hannessnellman.com
Roope Sevón

Roope Sevón

Associate
roope.sevon@hannessnellman.com
Wilma Montonen

Wilma Montonen

Associate
wilma.montonen@hannessnellman.com
Mikko Huimala

Mikko Huimala

Partner
mikko.huimala@hannessnellman.com
Päivi Tammilehto

Päivi Tammilehto

Counsel
paivi.tammilehto@hannessnellman.com
Helena Lamminen

Helena Lamminen

Senior Associate
helena.lamminen@hannessnellman.com
Essi Ellman

Essi Ellman

Associate
essi.ellman@hannessnellman.com
Sofia Saarelainen

Sofia Saarelainen

Associate
sofia.saarelainen@hannessnellman.com
 Annika  Grönholm

Annika Grönholm

Associate
annika.gronholm@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Harri Vehviläinen

Harri Vehviläinen

Specialist Partner
harri.vehvilainen@hannessnellman.com
Isabella Kartila

Isabella Kartila

Senior Associate
isabella.kartila@hannessnellman.com
Johanna Haltia-Tapio

Johanna Haltia-Tapio

Specialist Partner
johanna.haltia-tapio@hannessnellman.com
Melisa Göllü

Melisa Göllü

Legal Assistant
melisa.gollu@hannessnellman.com
Janika Manner

Janika Manner

Senior Legal Assistant
janika.manner@hannessnellman.com
Monika Parkkinen

Monika Parkkinen

Legal Assistant
monika.parkkinen@hannessnellman.com
Anni Nohteri

Anni Nohteri

Legal Assistant
anni.nohteri@hannessnellman.com

Counsel to Beneq, a leading developer and manufacturer of atomic layer disposition (ALD) technology and provider of R&D services in restructuring the group’s intellectual property holding to correspond to the requirements of the group’s business.

Panu Siitonen

Panu Siitonen

Partner
panu.siitonen@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com

Parties: 

Rebellion, Vihtan Oy

Transaction:

The acquisition of Vihtan Oy, a leading manufacturer of shower screens and glass doors, marked Rebellion’s establishment in Finland.

Deal Value:

Value not public

Role:

Counsel to Rebellion

Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Ingrid Remmelgas

Ingrid Remmelgas

Counsel
ingrid.remmelgas@hannessnellman.com
Isabella Kartila

Isabella Kartila

Senior Associate
isabella.kartila@hannessnellman.com

Parties

Citycon Oyj

Transaction

Counsel to Citycon Oyj in its tender offers of outstanding notes due 2024 of Citycon Treasury B.V. and capital securities issued by it in November 2019 and June 2021.

Deal value

Over EUR 40 million

Role

Counsel to Citycon Oyj

Anniina Järvinen

Anniina Järvinen

Partner
anniina.jarvinen@hannessnellman.com
Mikko Heinonen

Mikko Heinonen

Partner
mikko.heinonen@hannessnellman.com
Tommi Kovero

Tommi Kovero

Senior Associate
tommi.kovero@hannessnellman.com
Sofi Lehtinen

Sofi Lehtinen

Associate
sofi.lehtinen@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com

Parties

Sampo plc

Transaction

Counsel to Sampo plc on its dual listing of its Class A shares on Nasdaq Stockholm in the form of Swedish Depository Receipts

Deal Value

Market capitalisation of approximately EUR 24.7 billion as of 31 October 2022

Role

Counsel to Sampo plc

Mikko Heinonen

Mikko Heinonen

Partner
mikko.heinonen@hannessnellman.com
Robert Gordin

Robert Gordin

Senior Associate
robert.gordin@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Sofia Ropo

Sofia Ropo

Senior Associate
sofia.ropo@hannessnellman.com
Jari Tukiainen

Jari Tukiainen

Specialist Partner
jari.tukiainen@hannessnellman.com

Parties:

Cargotec Corporation, Konecranes Plc

Transaction:

The announced, but subsequently abandoned, merger of Cargotec and Konecranes in 2021-2022

Deal value:

Approx. EUR 2.7 billion

Role:

Counsel to Konecranes Plc

Mikko Heinonen

Mikko Heinonen

Partner
mikko.heinonen@hannessnellman.com
Sonja Siggberg

Sonja Siggberg

Partner
sonja.siggberg@hannessnellman.com
Mikko Huimala

Mikko Huimala

Partner
mikko.huimala@hannessnellman.com
Markus Bremer

Markus Bremer

Partner
markus.bremer@hannessnellman.com
Jenni Heurlin

Jenni Heurlin

Managing Associate
jenni.heurlin@hannessnellman.com
Johanna Haltia-Tapio

Johanna Haltia-Tapio

Specialist Partner
johanna.haltia-tapio@hannessnellman.com
Ingrid Remmelgas

Ingrid Remmelgas

Counsel
ingrid.remmelgas@hannessnellman.com
Matias Moberg

Matias Moberg

Managing Associate
matias.moberg@hannessnellman.com
Riikka Kuha

Riikka Kuha

Counsel
riikka.kuha@hannessnellman.com
Agda Vähä-Piikkiö

Agda Vähä-Piikkiö

Senior Associate
agda.vaha-piikkio@hannessnellman.com
Linnea Lehtonen

Linnea Lehtonen

Senior Associate
linnea.lehtonen@hannessnellman.com
Pauliina Sutinen

Pauliina Sutinen

Senior Associate
pauliina.sutinen@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com

Parties

Orange Capital Partners (Buyer), Starwood Capital Group and Avara Oy (Sellers)

Transaction

Hannes Snellman acted as counsel to Orange Capital Partners in the acquisition of a residential portfolio of 2,200 apartments located across 16 cities from Starwood Capital Group and Avara Oy

Deal Value

Value not public

Role

Counsel to Orange Capital Partners

Tapio Teräkivi

Tapio Teräkivi

Senior Partner
tapio.terakivi@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Antti Nyberg

Antti Nyberg

Partner
antti.nyberg@hannessnellman.com
Tuomas Koivuniemi

Tuomas Koivuniemi

Counsel
tuomas.koivuniemi@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Isabella Kartila

Isabella Kartila

Senior Associate
isabella.kartila@hannessnellman.com
Noora Christiansen

Noora Christiansen

Senior Associate
noora.christiansen@hannessnellman.com
Mikael Wood

Mikael Wood

Associate
mikael.wood@hannessnellman.com
Sofia Ropo

Sofia Ropo

Senior Associate
sofia.ropo@hannessnellman.com
Rauli Elenius

Rauli Elenius

Associate
rauli.elenius@hannessnellman.com
Alisa Ainonen

Alisa Ainonen

Associate
alisa.ainonen@hannessnellman.com
Paavo Romakkaniemi

Paavo Romakkaniemi

Associate
paavo.romakkaniemi@hannessnellman.com
Essi Peltoniemi

Essi Peltoniemi

Associate
essi.peltoniemi@hannessnellman.com
Anniina Somppi

Anniina Somppi

Associate
anniina.somppi@hannessnellman.com
Axel Hård af Segerstad

Axel Hård af Segerstad

Associate
axel.hard@hannessnellman.com
Viivi Vikberg

Viivi Vikberg

Associate
viivi.vikberg@hannessnellman.com
Salla Mäki

Salla Mäki

Senior Legal Assistant
salla.maki@hannessnellman.com
Victoria Reiter

Victoria Reiter

Legal Assistant
victoria.reiter@hannessnellman.com
Liisa Veckman

Liisa Veckman

Senior Legal Assistant
liisa.veckman@hannessnellman.com
Vivi Jaatinen

Vivi Jaatinen

Legal Assistant
vivi.jaatinen@hannessnellman.com
Janita Stenroos

Janita Stenroos

HR Assistant
janita.stenroos@hannessnellman.com

Parties

Orange Capital Partners and another global investor (Buyers), Morgan Stanley (Seller)

Transaction

Orange Capital Partners' and another global investor's acquisition of a residential portfolio with 37 assets and 1,900 apartments from Morgan Stanley

Deal Value

Value not public

Role

Counsel to Orange Capital Partners and another global investor

Tapio Teräkivi

Tapio Teräkivi

Senior Partner
tapio.terakivi@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Marjaana Martikainen

Marjaana Martikainen

Counsel
marjaana.martikainen@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Isabella Kartila

Isabella Kartila

Senior Associate
isabella.kartila@hannessnellman.com
Noora Christiansen

Noora Christiansen

Senior Associate
noora.christiansen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel
marika.sorsa@hannessnellman.com
Minna Juhola

Minna Juhola

Counsel
minna.juhola@hannessnellman.com
Mikael Wood

Mikael Wood

Associate
mikael.wood@hannessnellman.com
Sofia Ropo

Sofia Ropo

Senior Associate
sofia.ropo@hannessnellman.com
Julia Ranta

Julia Ranta

Associate
julia.ranta@hannessnellman.com
Anniina Somppi

Anniina Somppi

Associate
anniina.somppi@hannessnellman.com
Salla Mäki

Salla Mäki

Senior Legal Assistant
salla.maki@hannessnellman.com
Janita Stenroos

Janita Stenroos

HR Assistant
janita.stenroos@hannessnellman.com

Parties 

NEP Group, Inc. (a Carlyle Group portfolio company), Bright Group Oy (funds managed by CapMan Buyout)

Transaction 

Counsel to global event technology leader NEP Group, Inc., a Carlyle Group portfolio company, in the acquisition of Bright Group, a 360 supplier of live event services in Northern Europe with presence in Finland, Sweden, and Norway.

Deal Value 

Value not public

Role

Counsel to NEP Group, Inc. (a Carlyle Group portfolio company)

Antti Nyberg

Antti Nyberg

Partner
antti.nyberg@hannessnellman.com
Elisa Viiri

Elisa Viiri

Associate
elisa.viiri@hannessnellman.com
Ingrid Remmelgas

Ingrid Remmelgas

Counsel
ingrid.remmelgas@hannessnellman.com
Jesper Nevalainen

Jesper Nevalainen

Partner
jesper.nevalainen@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com

Parties 

eQ Commercial Properties Fund (AIF), Lehto Group, Kivistö local center

Transaction 

eQ Commercial Properties Fund's (AIF) acquisition of the Kivistö local center to be constructed by Lehto Group in the Vantaa Kivistö area

Deal Value 

Value not public

Role

Counsel to eQ Commercial Properties Fund (AIF)

Matti Lajunen

Matti Lajunen

Partner
matti.lajunen@hannessnellman.com
Tuuli Pikkarainen

Tuuli Pikkarainen

Senior Associate
tuuli.pikkarainen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel
marika.sorsa@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com

Parties 

Quadoro Investment GmbH, EKE-Construction Ltd.

Transaction 

Counsel to a fund managed by Quadoro Investment GmbH in an acquisition of an office property located in Espoo with a lettable area of approximately 4,200 square metres from the constructor EKE-Construction Ltd.

Deal Value 

Value not public

Role

Counsel to Quadoro Investment GmbH

Tapio Teräkivi

Tapio Teräkivi

Senior Partner
tapio.terakivi@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Marjaana Martikainen

Marjaana Martikainen

Counsel
marjaana.martikainen@hannessnellman.com
Julia Ranta

Julia Ranta

Associate
julia.ranta@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Piia Ahonen

Piia Ahonen

Specialist Partner
piia.ahonen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel
marika.sorsa@hannessnellman.com
Isabella Kartila

Isabella Kartila

Senior Associate
isabella.kartila@hannessnellman.com

Parties 

Quadoro Investment GmbH, YIT Construction Ltd.

Transaction 

Counsel to a fund managed by Quadoro Investment GmbH in an acquisition of a MEUR 32 office property located in Järvenpää with a lettable area of approximately 6,500 square metres from YIT Construction Ltd

Deal Value 

EUR 32 million

Role

Counsel to Quadoro Investment GmbH

Juha Lindström

Juha Lindström

Senior Adviser
juha.lindstrom@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Marjaana Martikainen

Marjaana Martikainen

Counsel
marjaana.martikainen@hannessnellman.com
Julia Ranta

Julia Ranta

Associate
julia.ranta@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Piia Ahonen

Piia Ahonen

Specialist Partner
piia.ahonen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel
marika.sorsa@hannessnellman.com
Isabella Kartila

Isabella Kartila

Senior Associate
isabella.kartila@hannessnellman.com

Parties

Valmet, Neles

Transaction

Hannes Snellman acted as lead counsel to Valmet, a leading global developer and supplier of process technologies, automation, and services for the pulp, paper, and energy industries, in its merger with Neles, one of the leading providers of mission-critical flow control solutions and services for process industries in Finland. 

Deal Value

The combined value of the merging companies is approximately EUR 7 billion.

Role

Lead counsel to Valmet

Klaus Ilmonen

Klaus Ilmonen

Partner, Doctor of Laws
klaus.ilmonen@hannessnellman.com
Jon Termonen

Jon Termonen

Managing Associate
jon.termonen@hannessnellman.com
Annemari Rosi

Annemari Rosi

Senior Associate
annemari.rosi@hannessnellman.com
Aki Salmela

Aki Salmela

Senior Associate
aki.salmela@hannessnellman.com
Sofi Lehtinen

Sofi Lehtinen

Associate
sofi.lehtinen@hannessnellman.com
Satu Kokko

Satu Kokko

Senior Associate
satu.kokko@hannessnellman.com
Mikko Huimala

Mikko Huimala

Partner
mikko.huimala@hannessnellman.com
Antti Nyberg

Antti Nyberg

Partner
antti.nyberg@hannessnellman.com
Pauliina Sutinen

Pauliina Sutinen

Senior Associate
pauliina.sutinen@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Harri Vehviläinen

Harri Vehviläinen

Specialist Partner
harri.vehvilainen@hannessnellman.com

Counsel to a tax payer in Supreme Administrative Court Yearbook case confirming US GAAP as acceptable basis for transfer pricing.

 

Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Stefan Stellato

Stefan Stellato

Managing Associate
stefan.stellato@hannessnellman.com

Parties
Vungle, Inc. (Buyer), GameRefinery Oy (Target)

Transaction
Vungle, Inc.’s acquisition of GameRefinery Oy

Deal Value
Value not public

Role
Counsel to Vungle, Inc.

Heidi Haanpää

Heidi Haanpää

Partner
heidi.haanpaa@hannessnellman.com
Riikka Kuha

Riikka Kuha

Counsel
riikka.kuha@hannessnellman.com
Agda Vähä-Piikkiö

Agda Vähä-Piikkiö

Senior Associate
agda.vaha-piikkio@hannessnellman.com
Linnea Lehtonen

Linnea Lehtonen

Senior Associate
linnea.lehtonen@hannessnellman.com
Heidi Kärki

Heidi Kärki

Senior Associate
heidi.karki@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Joakim Frände

Joakim Frände

Specialist Partner
joakim.frande@hannessnellman.com
Hanna Lindberg

Hanna Lindberg

Associate
hanna.lindberg@hannessnellman.com

Parties

Amazon (Buyer), Umbra (Target)

Transaction

The acquisition of Umbra by Amazon. 

Deal Value

Value not public

Role

Counsel to Umbra

Emmi Kantola

Emmi Kantola

Senior Associate
emmi.kantola@hannessnellman.com
Jesper Nevalainen

Jesper Nevalainen

Partner
jesper.nevalainen@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Joakim Frände

Joakim Frände

Specialist Partner
joakim.frande@hannessnellman.com
Johanna Haltia-Tapio

Johanna Haltia-Tapio

Specialist Partner
johanna.haltia-tapio@hannessnellman.com

Parties 

Oy Linde Gas Ab (Buyer), Neste Markkinointi Oy (Seller), Neste’s cylinder gas business and stake in Oy Innogas Ab (Targets)

Transaction 

Oy Linde Gas Ab’s acquisition of Neste Markkinointi Oy’s cylinder gas business and Neste Markkinointi Oy's stake in Oy Innogas Ab, a provider of LPG cylinder filling, requalification and logistics services.

Value

Value not public

Role 

Counsel to Oy Linde Gas Ab

Rabbe Sittnikow

Rabbe Sittnikow

Partner
rabbe.sittnikow@hannessnellman.com
Mikko Huimala

Mikko Huimala

Partner
mikko.huimala@hannessnellman.com
Jesper Nevalainen

Jesper Nevalainen

Partner
jesper.nevalainen@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Viivi Vikberg

Viivi Vikberg

Associate
viivi.vikberg@hannessnellman.com
Johanna Haltia-Tapio

Johanna Haltia-Tapio

Specialist Partner
johanna.haltia-tapio@hannessnellman.com
Klaus Metsä-Simola

Klaus Metsä-Simola

Partner
klaus.metsa-simola@hannessnellman.com
Noora Britschgi

Noora Britschgi

Senior Associate
noora.britschgi@hannessnellman.com

Counsel in a Supreme Administrative Court Yearbook case clarifying taxation related to dividend in natura. 

Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com

Parties

A fund managed by Quadoro Investment GmbH

Transaction

Acquisition of Hermia 5 and Hermia 6 office properties located in the Hermia Science Park in Tampere with a lettable area of approximately 30,000 square metres

Deal value

Value not public

Hannes role

Counsel to a fund managed by Quadoro Investment GmbH

Hannes team

Tapio TeräkiviHeikki VesikansaMarkus BremerMarjaana MartikainenJenni ParviainenPiia AhonenMeeri KarlssonElla RinnePanu VikbergLinda Launonen, and Viivi Rousku.

Tapio Teräkivi

Tapio Teräkivi

Senior Partner
tapio.terakivi@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Markus Bremer

Markus Bremer

Partner
markus.bremer@hannessnellman.com
Marjaana Martikainen

Marjaana Martikainen

Counsel
marjaana.martikainen@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Piia Ahonen

Piia Ahonen

Specialist Partner
piia.ahonen@hannessnellman.com
Panu Vikberg

Panu Vikberg

Senior Associate
panu.vikberg@hannessnellman.com
Viivi Vikberg

Viivi Vikberg

Associate
viivi.vikberg@hannessnellman.com

Counsel in Administrative Court case confirming mutual real estate company’s taxation under Business Income Tax Act.

Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com

Parties 

DWS (buyer), Regenero (Seller)

Transaction

DWS's acquisition of the Accountor Tower, a 24,000 sq. m. office development in Keilaniemi, Espoo, from YIT and HGR Property Partners’ joint venture Regenero

Deal Value

Value not public

Role

Counsel to DWS

Tapio Teräkivi

Tapio Teräkivi

Senior Partner
tapio.terakivi@hannessnellman.com
Tuuli Pikkarainen

Tuuli Pikkarainen

Senior Associate
tuuli.pikkarainen@hannessnellman.com
Panu Vikberg

Panu Vikberg

Senior Associate
panu.vikberg@hannessnellman.com
Noora Britschgi

Noora Britschgi

Senior Associate
noora.britschgi@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Piia Ahonen

Piia Ahonen

Specialist Partner
piia.ahonen@hannessnellman.com

Parties 

Quest Diagnostics Incorporated (Buyer), Shareholders of Blueprint Oy (Sellers), Blueprint Genetics Oy (Target)

Transaction

The sale of Blueprint Genetics’ entire share capital to Quest Diagnostics

Deal Value 

Value not public 

Role

Counsel to Blueprint Genetics and its owners

Johanna Haltia-Tapio

Johanna Haltia-Tapio

Specialist Partner
johanna.haltia-tapio@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com

Parties

Smartly.io Solutions Oy and its owners, Providence Equity Partners

Transaction

Counsel to Smartly.io and its owners in the sale of a majority stake to Providence Equity Partners

Deal Value

EUR 200 million

Role

Counsel to Smartly.io Solutions Oy and its owners

Emmi Kantola

Emmi Kantola

Senior Associate
emmi.kantola@hannessnellman.com
Jesper Nevalainen

Jesper Nevalainen

Partner
jesper.nevalainen@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com

Parties

Optomed Plc

Transaction

Optomed’s IPO and listing on the Nasdaq Helsinki stock exchange

Deal Value

The offering by the company and its shareholders amounted to approximately EUR 44 million

Role

Counsel to Optomed Plc 

Klaus Ilmonen

Klaus Ilmonen

Partner, Doctor of Laws
klaus.ilmonen@hannessnellman.com
Heidi Haanpää

Heidi Haanpää

Partner
heidi.haanpaa@hannessnellman.com
Anniina Järvinen

Anniina Järvinen

Partner
anniina.jarvinen@hannessnellman.com
Antti Kuha

Antti Kuha

Partner
antti.kuha@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Linnea Lehtonen

Linnea Lehtonen

Senior Associate
linnea.lehtonen@hannessnellman.com
Pauliina Sutinen

Pauliina Sutinen

Senior Associate
pauliina.sutinen@hannessnellman.com
Stefan Stellato

Stefan Stellato

Managing Associate
stefan.stellato@hannessnellman.com

Counsel to Pankaboard Oyj in the outsourcing of steam production to Adven Oy

Mikko Heinonen

Mikko Heinonen

Partner
mikko.heinonen@hannessnellman.com
Maria Landtman

Maria Landtman

Partner
maria.landtman@hannessnellman.com
Johanna Haltia-Tapio

Johanna Haltia-Tapio

Specialist Partner
johanna.haltia-tapio@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Noora Britschgi

Noora Britschgi

Senior Associate
noora.britschgi@hannessnellman.com

Parties

Outotec Oyj, Metso Corporation

Transaction

The combination of Outotec and Metso Minerals through a demerger

Deal Value

EUR 3.9 billion (illustrative combined sales)

Role

Counsel to Outotec Oyj

Mikko Heinonen

Mikko Heinonen

Partner
mikko.heinonen@hannessnellman.com
Klaus Ilmonen

Klaus Ilmonen

Partner, Doctor of Laws
klaus.ilmonen@hannessnellman.com
Markus Bremer

Markus Bremer

Partner
markus.bremer@hannessnellman.com
Anna-Maria Tamminen

Anna-Maria Tamminen

Partner
anna-maria.tamminen@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Johanna Haltia-Tapio

Johanna Haltia-Tapio

Specialist Partner
johanna.haltia-tapio@hannessnellman.com
Elina Toivakainen

Elina Toivakainen

Counsel
elina.toivakainen@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Annemari Rosi

Annemari Rosi

Senior Associate
annemari.rosi@hannessnellman.com
Emmi Kantola

Emmi Kantola

Senior Associate
emmi.kantola@hannessnellman.com
Stefan Stellato

Stefan Stellato

Managing Associate
stefan.stellato@hannessnellman.com
Maria Landtman

Maria Landtman

Partner
maria.landtman@hannessnellman.com
Harri Vehviläinen

Harri Vehviläinen

Specialist Partner
harri.vehvilainen@hannessnellman.com

Counsel to a taxpayer receiving confirmation that a transfer of a business at an early stage qualifies as a transfer of a going concern for VAT purposes.

Piia Ahonen

Piia Ahonen

Specialist Partner
piia.ahonen@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com

Parties

Mimir Invest (Buyer), Caverion (Seller), Project piping & tank business and the related Ylivieska workshop (Targets)

Transaction

Caverion’s sale of project piping & tank business and the related Ylivieska workshop of the Industrial Solutions division.

Deal Value

Value not public

Role

Counsel to Caverion

Heidi Haanpää

Heidi Haanpää

Partner
heidi.haanpaa@hannessnellman.com
Ella Mäkijärvi

Ella Mäkijärvi

Senior Associate
ella.makijarvi@hannessnellman.com
Riikka Kuha

Riikka Kuha

Counsel
riikka.kuha@hannessnellman.com
Jesper Nevalainen

Jesper Nevalainen

Partner
jesper.nevalainen@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Markus Bremer

Markus Bremer

Partner
markus.bremer@hannessnellman.com
Klaus Metsä-Simola

Klaus Metsä-Simola

Partner
klaus.metsa-simola@hannessnellman.com

Parties

Areim Fund III (Buyer), Avant Capital Partners, Varma Mutual Pension Insurance Company, EPISO 4 fund (Sellers)

Transaction

Areim Fund's acquisition of a portfolio of eight office properties from Avant Capital Partners, Varma Mutual Pension Insurance Company and EPISO 4 fund advised by Tristan Capital Partners

Deal Value

Value not public

Role

Counsel to Areim Fund III

Tapio Teräkivi

Tapio Teräkivi

Senior Partner
tapio.terakivi@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Markus Bremer

Markus Bremer

Partner
markus.bremer@hannessnellman.com
Antti Nyberg

Antti Nyberg

Partner
antti.nyberg@hannessnellman.com
Katja Heikkinen

Katja Heikkinen

Specialist Partner
katja.heikkinen@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com
Harri Vehviläinen

Harri Vehviläinen

Specialist Partner
harri.vehvilainen@hannessnellman.com
Panu Vikberg

Panu Vikberg

Senior Associate
panu.vikberg@hannessnellman.com

Parties

CapMan Infra (Bidder), Elenia Group (Target)

Transaction

CapMan Infra signed to invest in Elenia, a leading Finnish electricity network and district heat company

Deal Value

EUR 70 million

Role

Counsel to CapMan Infra

Rabbe Sittnikow

Rabbe Sittnikow

Partner
rabbe.sittnikow@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Jari Tukiainen

Jari Tukiainen

Specialist Partner
jari.tukiainen@hannessnellman.com
Harri Vehviläinen

Harri Vehviläinen

Specialist Partner
harri.vehvilainen@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate
jenni.parviainen@hannessnellman.com

Rankings

  • Ranked in Tax, Chambers Europe, 2024
  • “She's able to grasp the task at hand very quickly and easily.” Chambers Europe, 2024
  • Recommended in Corporate Tax: Controversy, Who's Who Legal, 2023
  • "Jenni Parviainen is a name to watch for her work in tax disputes and advance ruling proceedings. Jenni Parviainen provides a good service.", Tax, Legal 500, 2023

Memberships and Positions of Trust

  • Taxes Committee Officer, International Bar Association, 2024–
  • Member of the Tax Committee of the Finland Chamber of Commerce, 2022–
  • Committee Member in CFE Tax Advisers Europe, 2020–2023
  • Member of the Finnish Bar Association
  • Member of International Fiscal Association (IFA)
  • Member of the Association for Finnish Tax Professionals
  • Member of Senilex (Turku University Alumni Association)


Education and Professional Background

  • Managing Associate, Hannes Snellman, 2020
  • Senior Associate, Hannes Snellman, 2018-2020
  • Castrén & Snellman Attorneys Ltd, 2013–2018
  • PricewaterhouseCoopers Oy, 2012–2013
  • Ernst & Young Oy, 2010–2012
  • Master of Science (Economics), Hanken School of Economics, 2013
  • Master of Laws, Turku University, 2010
  • Stockholm University, 2009

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