People

Marika Sorsa

Counsel | Helsinki

Marika advises our clients on domestic and international tax matters. Marika specialises in indirect taxation with a particular focus on VAT. Marika has experience of daily tax management, cross-border operations, and mergers and acquisitions in various lines of business.

In addition to her master’s degree in laws, Marika also holds a bachelor’s degree in business administration.


References

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 | Helsinki
matti.lajunen@hannessnellman.com
Paavo Romakkaniemi

Paavo Romakkaniemi

Associate | Helsinki
paavo.romakkaniemi@hannessnellman.com
Tuire Kuronen

Tuire Kuronen

Partner | Helsinki
tuire.kuronen@hannessnellman.com
Tero Pikkarainen

Tero Pikkarainen

Senior Associate | Helsinki
tero.pikkarainen@hannessnellman.com
Karoliina Lempiäinen

Karoliina Lempiäinen

Associate | Helsinki
karoliina.lempiainen@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate | Helsinki
jenni.parviainen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel | Helsinki
marika.sorsa@hannessnellman.com
Jan Lilius

Jan Lilius

Specialist Partner | Helsinki
jan.lilius@hannessnellman.com
Mikko  Tavast

Mikko Tavast

Counsel | Helsinki
mikko.tavast@hannessnellman.com
Oona Eerola

Oona Eerola

Associate | Helsinki
oona.eerola@hannessnellman.com

Parties

YIT Oyj (Seller), Renta Oy (Buyer), YIT Kalusto Oy (Target)

Transaction

Sale of fleet and equipment business and related arrangements

Deal Value

EUR 37 million

Role

Counsel to YIT

 

Mikko Heinonen

Mikko Heinonen

Partner | Helsinki
mikko.heinonen@hannessnellman.com
Sofia Saarelainen

Sofia Saarelainen

Associate | Helsinki
sofia.saarelainen@hannessnellman.com
Tero Pikkarainen

Tero Pikkarainen

Senior Associate | Helsinki
tero.pikkarainen@hannessnellman.com
Viola Karjalainen

Viola Karjalainen

Associate | Helsinki
viola.karjalainen@hannessnellman.com
Vivi Jaatinen

Vivi Jaatinen

Legal Assistant | Helsinki
vivi.jaatinen@hannessnellman.com
Mikko Huimala

Mikko Huimala

Partner | Helsinki
mikko.huimala@hannessnellman.com
 Annika  Grönholm

Annika Grönholm

Associate | Helsinki
annika.gronholm@hannessnellman.com
Essi Ellman

Essi Ellman

Associate | Helsinki
essi.ellman@hannessnellman.com
Matti Lajunen

Matti Lajunen

Partner | Helsinki
matti.lajunen@hannessnellman.com
Lisa Tihlman

Lisa Tihlman

Associate | Helsinki
lisa.tihlman@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel | Helsinki
marika.sorsa@hannessnellman.com
Anton Falkenberg

Anton Falkenberg

Counsel | Helsinki
anton.falkenberg@hannessnellman.com
Sofia Ampuja

Sofia Ampuja

Senior Associate | Helsinki
sofia.ampuja@hannessnellman.com

Counsel a real estate company in a case regarding the VAT deduction of real estate investments. The Finnish Tax Administration had not accepted the VAT deductions made by the company because it had found that the premises were used for both VAT taxable and VAT exempt activities. In the case, it was evaluated from the VAT perspective how the leasing area can be determined per floor of the building while also considering how the premises are described in the articles of association.

Assisted by Hannes Snellman's tax team, the company appealed the Tax Administration’s decision to the Administrative Court and was able to prove that the premises were mostly used for purposes entitling to a VAT deduction, wherefore the company had had the right to deduct the VAT of the costs related to these premises that were used for VATable purposes. The company won the case in the Administrative Court, after which Hannes Snellman assisted the company with the preparation of corrective VAT returns and the refund of VAT that had been groundlessly left unrefunded.

 

Piia Ahonen

Piia Ahonen

Specialist Partner | Helsinki
piia.ahonen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel | Helsinki
marika.sorsa@hannessnellman.com
Isabella Kartila

Isabella Kartila

Senior Associate | Helsinki
isabella.kartila@hannessnellman.com

Parties:

YIT

Transaction:

Counsel to YIT in the disposal of its wind and solar business, comprising of 2.3 GW renewable energy projects and a team of 16 employees.

Deal value:

Value not public

Role:

Counsel to YIT

 

 

 

Tapio Teräkivi

Tapio Teräkivi

Partner | Helsinki
tapio.terakivi@hannessnellman.com
Marjaana Martikainen

Marjaana Martikainen

Counsel | Helsinki
marjaana.martikainen@hannessnellman.com
Elisa Panula

Elisa Panula

Senior Associate | Helsinki
elisa.panula@hannessnellman.com
Alisa Ainonen

Alisa Ainonen

Associate | Helsinki
alisa.ainonen@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner | Helsinki
heikki.vesikansa@hannessnellman.com
Piia Ahonen

Piia Ahonen

Specialist Partner | Helsinki
piia.ahonen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel | Helsinki
marika.sorsa@hannessnellman.com
Sofia Ampuja

Sofia Ampuja

Senior Associate | Helsinki
sofia.ampuja@hannessnellman.com
Harri Vehviläinen

Harri Vehviläinen

Specialist Partner | Helsinki
harri.vehvilainen@hannessnellman.com
Salla Mäki

Salla Mäki

Senior Legal Assistant | Helsinki
salla.maki@hannessnellman.com

Parties:

United Bankers’ UB Timberland Fund (AIF), Taaleri Forest Fund III LP

Transaction:

United Bankers’ UB Timberland Fund (AIF) agreed to acquire Taaleri Forest Fund III LP. The forests managed by Taaleri Forest Fund III comprise 19 forest properties covering in total a surface area of approximately 7,650 hectares of which more than 6,400 hectares is productive forest land.

Deal value: 

Value not public

Role:

Counsel to United Bankers’ UB Timberland Fund (AIF)

Matti Lajunen

Matti Lajunen

Partner | Helsinki
matti.lajunen@hannessnellman.com
Panu Vikberg

Panu Vikberg

Senior Associate | Helsinki
panu.vikberg@hannessnellman.com
Essi Peltoniemi

Essi Peltoniemi

Associate | Helsinki
essi.peltoniemi@hannessnellman.com
Klaus Metsä-Simola

Klaus Metsä-Simola

Partner | Helsinki
klaus.metsa-simola@hannessnellman.com
Harri Vehviläinen

Harri Vehviläinen

Specialist Partner | Helsinki
harri.vehvilainen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel | Helsinki
marika.sorsa@hannessnellman.com
Isabella Kartila

Isabella Kartila

Senior Associate | Helsinki
isabella.kartila@hannessnellman.com
Piia Ahonen

Piia Ahonen

Specialist Partner | Helsinki
piia.ahonen@hannessnellman.com

Parties 

Slättö Core Plus and PEAB

Transaction 

Hannes Snellman acted as counsel to Slättö in the formation of a joint venture with PEAB regarding investments into residential housing in Finland.

Deal Value 

Value not public

Role

Counsel to Slättö Core Plus

Mikael Stabo

Mikael Stabo

Partner | Stockholm
Mikael.Stabo@hannessnellman.com
Tuuli Pikkarainen

Tuuli Pikkarainen

Senior Associate | Helsinki
tuuli.pikkarainen@hannessnellman.com
Andreas Wingren

Andreas Wingren

Associate | Stockholm
andreas.wingren@hannessnellman.com
Paavo Romakkaniemi

Paavo Romakkaniemi

Associate | Helsinki
paavo.romakkaniemi@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner | Helsinki
heikki.vesikansa@hannessnellman.com
Harri Vehviläinen

Harri Vehviläinen

Specialist Partner | Helsinki
harri.vehvilainen@hannessnellman.com
Piia Ahonen

Piia Ahonen

Specialist Partner | Helsinki
piia.ahonen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel | Helsinki
marika.sorsa@hannessnellman.com
Isabella Kartila

Isabella Kartila

Senior Associate | Helsinki
isabella.kartila@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

Partner | Helsinki
tapio.terakivi@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner | Helsinki
heikki.vesikansa@hannessnellman.com
Marjaana Martikainen

Marjaana Martikainen

Counsel | Helsinki
marjaana.martikainen@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate | Helsinki
jenni.parviainen@hannessnellman.com
Janne Veneranta

Janne Veneranta

Managing Associate | Helsinki
janne.veneranta@hannessnellman.com
Valerie Wårvik

Valerie Wårvik

Senior Associate | Helsinki
valerie.warvik@hannessnellman.com
Isabella Kartila

Isabella Kartila

Senior Associate | Helsinki
isabella.kartila@hannessnellman.com
Noora Christiansen

Noora Christiansen

Associate | Helsinki
noora.christiansen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel | Helsinki
marika.sorsa@hannessnellman.com
Minna Juhola

Minna Juhola

Counsel | Helsinki
minna.juhola@hannessnellman.com
Mikael Wood

Mikael Wood

Associate | Helsinki
mikael.wood@hannessnellman.com
Sofia Ampuja

Sofia Ampuja

Senior Associate | Helsinki
sofia.ampuja@hannessnellman.com
Julia Ranta

Julia Ranta

Associate | Helsinki
julia.ranta@hannessnellman.com
Anniina Somppi

Anniina Somppi

Associate | Helsinki
anniina.somppi@hannessnellman.com
Tiia Mäki

Tiia Mäki

Associate | Helsinki
tiia.maki@hannessnellman.com
Salla Mäki

Salla Mäki

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

Janita Stenroos

Legal Assistant | Helsinki
janita.stenroos@hannessnellman.com

Parties 

Areim, Valio Pension Fund

Transaction 

Acquisition of an office property, located in Helsinki at Kaikukatu 3 A, from Valio Pension Fund

Deal Value 

Value not public

Role

Counsel to Areim

Tapio Teräkivi

Tapio Teräkivi

Partner | Helsinki
tapio.terakivi@hannessnellman.com
Antti Nyberg (Alanko)

Antti Nyberg (Alanko)

Partner | Helsinki
antti.nyberg@hannessnellman.com
Heikki Majamaa

Heikki Majamaa

Specialist Partner | Helsinki
heikki.majamaa@hannessnellman.com
Katja Heikkinen

Katja Heikkinen

Managing Associate | Helsinki
katja.heikkinen@hannessnellman.com
Panu Vikberg

Panu Vikberg

Senior Associate | Helsinki
panu.vikberg@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel | Helsinki
marika.sorsa@hannessnellman.com
Tiia Mäki

Tiia Mäki

Associate | Helsinki
tiia.maki@hannessnellman.com
Hanna Lindberg

Hanna Lindberg

Associate | Helsinki
hanna.lindberg@hannessnellman.com

Parties

MEAG (Buyer), YIT Oyj (Seller), Logistics property in Turku (Target)

Transaction

MEAG’s acquisition of a logistics property in Turku from YIT Oyj

Deal Value

Value not public

Role

Counsel to MEAG

Juha Lindström

Juha Lindström

Partner | Helsinki
juha.lindstrom@hannessnellman.com
Marjaana Martikainen

Marjaana Martikainen

Counsel | Helsinki
marjaana.martikainen@hannessnellman.com
Julia Ranta

Julia Ranta

Associate | Helsinki
julia.ranta@hannessnellman.com
Harri Vehviläinen

Harri Vehviläinen

Specialist Partner | Helsinki
harri.vehvilainen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel | Helsinki
marika.sorsa@hannessnellman.com

Parties 

LähiTapiola Kiinteistövarainhoito Oy, Tapiola Yhteismetsä

Transaction 

LähiTapiola Kiinteistövarainhoito Oy's establishment of the jointly owned forest Tapiola Yhteismetsä and the related service concept, which provides forest owners an opportunity to attach forest areas to the jointly owned forest, thereby receiving the benefits of professional, sustainable, and long-term forestry services as stakeholders of Tapiola Yhteismetsä.

Deal Value 

Value not public

Role

Counsel to LähiTapiola Kiinteistövarainhoito Oy

Matti Lajunen

Matti Lajunen

Partner | Helsinki
matti.lajunen@hannessnellman.com
Klaus Metsä-Simola

Klaus Metsä-Simola

Partner | Helsinki
klaus.metsa-simola@hannessnellman.com
Harri Vehviläinen

Harri Vehviläinen

Specialist Partner | Helsinki
harri.vehvilainen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel | Helsinki
marika.sorsa@hannessnellman.com
Ida Viitamäki

Ida Viitamäki

Counsel | Helsinki
ida.viitamaki@hannessnellman.com
Noora Christiansen

Noora Christiansen

Associate | Helsinki
noora.christiansen@hannessnellman.com

Parties 

Areim (Buyer), Assai Commercial Oy (Seller), Office and retail property (Target)

Transaction 

Areim's acquisition of an office and retail property, located in Helsinki at Hämeentie 31

Deal Value 

Value not public

Role

Counsel to Areim

Tapio Teräkivi

Tapio Teräkivi

Partner | Helsinki
tapio.terakivi@hannessnellman.com
Katja Heikkinen

Katja Heikkinen

Managing Associate | Helsinki
katja.heikkinen@hannessnellman.com
Panu Vikberg

Panu Vikberg

Senior Associate | Helsinki
panu.vikberg@hannessnellman.com
Antti Nyberg (Alanko)

Antti Nyberg (Alanko)

Partner | Helsinki
antti.nyberg@hannessnellman.com
Valerie Wårvik

Valerie Wårvik

Senior Associate | Helsinki
valerie.warvik@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel | Helsinki
marika.sorsa@hannessnellman.com

Parties

Anora Group Plc (Altia Plc, Arcus ASA) and Galatea AB

Transaction

Required pre-closing divestment of Altia’s brands Skåne Akvavit, Hallands Fläder, and Brøndums and cognac brand Grönstedts (along with Arcus’s aquavit brand Akevitt Spesial and spirits brands S.P.R.T. and Dworek) to Galatea AB. The divestment to a suitable buyer was required by the Finnish, Norwegian, and Swedish competition authorities as a condition to their approval of the merger between Altia and Arcus to form Anora Group.

Deal value

Not public

Role

Lead counsel to Altia Plc (Anora Group Plc)

Riikka Rannikko

Riikka Rannikko

Managing Partner | Helsinki
riikka.rannikko@hannessnellman.com
Robert Gordin

Robert Gordin

Senior Associate | Helsinki
robert.gordin@hannessnellman.com
Satu Kokko

Satu Kokko

Senior Associate | Helsinki
satu.kokko@hannessnellman.com
Panu Siitonen

Panu Siitonen

Partner | Helsinki
panu.siitonen@hannessnellman.com
Mikko Huimala

Mikko Huimala

Partner | Helsinki
mikko.huimala@hannessnellman.com
Peter Forsberg

Peter Forsberg

Partner | Stockholm
peter.forsberg@hannessnellman.com
Essi Ellman

Essi Ellman

Associate | Helsinki
essi.ellman@hannessnellman.com
Piia Ahonen

Piia Ahonen

Specialist Partner | Helsinki
piia.ahonen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel | Helsinki
marika.sorsa@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 | Helsinki
matti.lajunen@hannessnellman.com
Tuuli Pikkarainen

Tuuli Pikkarainen

Senior Associate | Helsinki
tuuli.pikkarainen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel | Helsinki
marika.sorsa@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate | Helsinki
jenni.parviainen@hannessnellman.com

Parties 

Nyfosa Finland AB

Transaction 

Counsel to Nyfosa in acquisition of six properties in the Finnish cities of Hyvinkää, Oulu and Tampere. 

Deal Value 

Value not public

Role

Counsel to Nyfosa Finland AB

Matti Lajunen

Matti Lajunen

Partner | Helsinki
matti.lajunen@hannessnellman.com
Paavo Romakkaniemi

Paavo Romakkaniemi

Associate | Helsinki
paavo.romakkaniemi@hannessnellman.com
Mikael Wood

Mikael Wood

Associate | Helsinki
mikael.wood@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel | Helsinki
marika.sorsa@hannessnellman.com
Mikael Stabo

Mikael Stabo

Partner | Stockholm
Mikael.Stabo@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

Partner | Helsinki
tapio.terakivi@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner | Helsinki
heikki.vesikansa@hannessnellman.com
Marjaana Martikainen

Marjaana Martikainen

Counsel | Helsinki
marjaana.martikainen@hannessnellman.com
Julia Ranta

Julia Ranta

Associate | Helsinki
julia.ranta@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate | Helsinki
jenni.parviainen@hannessnellman.com
Piia Ahonen

Piia Ahonen

Specialist Partner | Helsinki
piia.ahonen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel | Helsinki
marika.sorsa@hannessnellman.com
Isabella Kartila

Isabella Kartila

Senior Associate | Helsinki
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

Partner | Helsinki
juha.lindstrom@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner | Helsinki
heikki.vesikansa@hannessnellman.com
Marjaana Martikainen

Marjaana Martikainen

Counsel | Helsinki
marjaana.martikainen@hannessnellman.com
Julia Ranta

Julia Ranta

Associate | Helsinki
julia.ranta@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate | Helsinki
jenni.parviainen@hannessnellman.com
Piia Ahonen

Piia Ahonen

Specialist Partner | Helsinki
piia.ahonen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel | Helsinki
marika.sorsa@hannessnellman.com
Isabella Kartila

Isabella Kartila

Senior Associate | Helsinki
isabella.kartila@hannessnellman.com

Parties

Virala Acquisition Company Plc

Transaction

Hannes Snellman acted as legal counsel to Virala Acquisition Company Plc on its IPO and the listing of its Class C shares on the SPAC segment of the regulated market of Nasdaq Helsinki

Deal Value

EUR 107.5 million

Role

Counsel to Virala Acquisition Company Plc

Sonja Siggberg

Sonja Siggberg

Partner | Helsinki
sonja.siggberg@hannessnellman.com
Anniina Järvinen

Anniina Järvinen

Partner | Helsinki
anniina.jarvinen@hannessnellman.com
Sofi Lehtinen

Sofi Lehtinen

Associate | Helsinki
sofi.lehtinen@hannessnellman.com
Linnea Lehtonen

Linnea Lehtonen

Senior Associate | Helsinki
linnea.lehtonen@hannessnellman.com
Tommi Kovero

Tommi Kovero

Senior Associate | Helsinki
tommi.kovero@hannessnellman.com
Annemari Rosi

Annemari Rosi

Senior Associate | Helsinki
annemari.rosi@hannessnellman.com
Aki Salmela

Aki Salmela

Associate | Helsinki
aki.salmela@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner | Helsinki
heikki.vesikansa@hannessnellman.com
Stefan Stellato

Stefan Stellato

Managing Associate | Helsinki
stefan.stellato@hannessnellman.com
Isabella Kartila

Isabella Kartila

Senior Associate | Helsinki
isabella.kartila@hannessnellman.com
Piia Ahonen

Piia Ahonen

Specialist Partner | Helsinki
piia.ahonen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel | Helsinki
marika.sorsa@hannessnellman.com
Antti Nyberg (Alanko)

Antti Nyberg (Alanko)

Partner | Helsinki
antti.nyberg@hannessnellman.com
Johanna Haltia-Tapio

Johanna Haltia-Tapio

Specialist Partner | Helsinki
johanna.haltia-tapio@hannessnellman.com

Education and Professional Background

  • Counsel, Hannes Snellman, 2024-
  • Senior Associate, Hannes Snellman, 2021–2024
  • PricewaterhouseCoopers Oy, 2014–2021
  • Deloitte & Touche Oy, 2011–2014
  • Uusimaa Tax Auditing Unit, 2011
  • Uusimaa Corporate Tax Office, 2011
  • Master of Laws, University of Helsinki 2010
  • Universidad de Deusto, Bilbao, Spain 2007–2008
  • Bachelor of Business Administration, Helia 2005