Find a capital gains tax lawyer in Finland for your tax affairs

Local specifics

How tax and legal matters work in Finland

Finnish tax law is enforced by the Tax Administration, with appeals to administrative courts. Understanding the local rules and court structure is essential when facing a capital gains tax issue.

Court system for tax disputes

Administrative disputes in Finland are handled by six regional administrative courts (hallinto-oikeus), with further appeal to the Supreme Administrative Court (korkein hallinto-oikeus). Tax matters typically follow this track, so a lawyer experienced in administrative procedure is valuable. The Supreme Administrative Court’s precedents carry strong persuasive authority.

Who may represent you in court

Since 1 January 2013, professional representation in Finnish courts is reserved to advocates (members of the Finnish Bar Association), licensed legal counsel (luvan saanut oikeudenkäyntiavustaja) and public legal aid attorneys. You may always represent yourself, but for complex tax disputes, an advocate’s expertise is recommended.

Costs and legal aid

Court fees are governed by the Court Fees Act (1455/2015). In civil matters, the district court fee is EUR 610, with reduced fees for certain cases. Lawyers’ fees are freely agreed. Legal aid (oikeusapu) is means-tested and available to natural persons, not companies. Losing parties may be ordered to pay the winner’s costs.

Tax on property and share transfers

A transfer tax applies to Finnish real estate and securities: 3% on real estate and buildings, 1.5% on housing-company shares and other securities, since 1 January 2024. The buyer must file a transfer tax return and pay within the statutory deadlines. Capital gains tax may also apply on the sale, so early advice is key.

Non-residents and withholding tax

Dividends, interest and royalties paid from Finland to non-residents are subject to withholding tax at source: 30% on dividends to non-resident individuals, 20% to non-resident companies, subject to reduction under tax treaties (typically 10-15%). Trade income without a permanent establishment is subject to 35% withholding. Treaty position must be checked.

Protected professional title

The titles ‘asianajaja’ (Finnish) and ‘advokat’ (Swedish) are protected under the Advocates Act (496/1958) and may only be used by members of the Finnish Bar Association, about 2,400 in total. Admission requires a law degree, four years’ legal experience, passing the Bar examination, and good repute. Many lawyers practise without the title.

Key time limit — Tax Law

Submission of the deed of estate inventory to the Tax Administration — 1 month from the inventory meeting. Deadline for filing with the Tax Administration.

Data compiled from official Finnish and EU sources (e-Justice, Finlex, Tax Administration, Bar Association), current as of 2026.

• European e-Justice Portal – National justice systems: Finland
• Finlex – Advocates Act (496/1958)
• Finnish Courts – Fees
• Vero – Transfer tax
• Vero – Payments of dividends, interest and royalties to non-residents
• Finnish Bar Association
• Finnish Courts – Appeal against a decision of the district court
• Finnish Courts – Divorce
• Vero – Inheritance
• Vero – Estate inventory meeting and estate inventory
• Finlex – Employment Contracts Act (55/2001)
• Finlex – Act on the Limitation of Debts (728/2003)
• European e-Justice Portal – Small claims: Finland