People

Marika Sorsa

Counsel

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

Accel-KKR, Aico Group, Juuri Partners

Transaction

Accel-KKR’s majority equity investment in Aico Group

Deal Value

Value not public

Role

Counsel to Accel-KKR, a global technology-focused investment firm

Heidi Haanpää

Heidi Haanpää

Partner
heidi.haanpaa@hannessnellman.com
Tero Pikkarainen

Tero Pikkarainen

Senior Associate
tero.pikkarainen@hannessnellman.com
Joonas Vartia

Joonas Vartia

Associate
joonas.vartia@hannessnellman.com
Wilma Montonen

Wilma Montonen

Associate
wilma.montonen@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Stefan Stellato

Stefan Stellato

Managing Associate
stefan.stellato@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel
marika.sorsa@hannessnellman.com
Sofia Ropo

Sofia Ropo

Senior Associate
sofia.ropo@hannessnellman.com
Anna Nyberg

Anna Nyberg

Senior Associate
anna.nyberg@hannessnellman.com
Johanna Haltia-Tapio

Johanna Haltia-Tapio

Specialist Partner
johanna.haltia-tapio@hannessnellman.com
Oona Eerola

Oona Eerola

Associate
oona.eerola@hannessnellman.com
Hilma Mäkitalo-Saarinen

Hilma Mäkitalo-Saarinen

Associate
hilma.makitalo-saarinen@hannessnellman.com
Vivi Jaatinen

Vivi Jaatinen

Legal Assistant
vivi.jaatinen@hannessnellman.com
Rebecca Osola

Rebecca Osola

Senior Legal Assistant
rebecca.osola@hannessnellman.com
Anni Ollus

Anni Ollus

Senior Legal Assistant
anni.ollus@hannessnellman.com

Parties

Häggblom & Partners Ltd. and the sellers, UB Nordic Forest Fund II LP, United Bankers

Transaction

Counsel to Häggblom & Partners Ltd. and the sellers in the sale of UB Nordic Forest Fund II LP. The sale of approximately 33,000 hectares of forest properties and partnership interests in UB Nordic Forest Fund II LP, managed by United Bankers, was agreed upon with MEAG, an asset management company of the Munich Re Group acting on behalf of its group client. Upon completion, the buyer will pay a total purchase price of approximately EUR 166 million.

Deal Value

Approximately EUR 166 million

Role

Counsel to Häggblom & Partners Ltd. and the sellers

Matti Lajunen

Matti Lajunen

Partner
matti.lajunen@hannessnellman.com
Panu Vikberg

Panu Vikberg

Senior Associate
panu.vikberg@hannessnellman.com
Essi Peltoniemi

Essi Peltoniemi

Associate
essi.peltoniemi@hannessnellman.com
Eemi Piirainen

Eemi Piirainen

Associate
eemi.piirainen@hannessnellman.com
Nora Mansikka

Nora Mansikka

Legal Assistant
nora.mansikka@hannessnellman.com
Harri Vehviläinen

Harri Vehviläinen

Specialist Partner
harri.vehvilainen@hannessnellman.com
Piia Ahonen

Piia Ahonen

Specialist Partner
piia.ahonen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel
marika.sorsa@hannessnellman.com
Sami Niemi

Sami Niemi

Senior Associate
sami.niemi@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

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
mikko.heinonen@hannessnellman.com
Sofia Saarelainen

Sofia Saarelainen

Associate
sofia.saarelainen@hannessnellman.com
Tero Pikkarainen

Tero Pikkarainen

Senior Associate
tero.pikkarainen@hannessnellman.com
Viola Karjalainen

Viola Karjalainen

Associate
viola.karjalainen@hannessnellman.com
Vivi Jaatinen

Vivi Jaatinen

Legal Assistant
vivi.jaatinen@hannessnellman.com
Mikko Huimala

Mikko Huimala

Partner
mikko.huimala@hannessnellman.com
 Annika  Grönholm

Annika Grönholm

Associate
annika.gronholm@hannessnellman.com
Essi Ellman

Essi Ellman

Associate
essi.ellman@hannessnellman.com
Matti Lajunen

Matti Lajunen

Partner
matti.lajunen@hannessnellman.com
Lisa Tihlman

Lisa Tihlman

Associate
lisa.tihlman@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel
marika.sorsa@hannessnellman.com
Anton Falkenberg

Anton Falkenberg

Counsel
anton.falkenberg@hannessnellman.com
Sofia Ropo

Sofia Ropo

Senior Associate
sofia.ropo@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
piia.ahonen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel
marika.sorsa@hannessnellman.com
Isabella Kartila

Isabella Kartila

Senior Associate
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

Senior Partner
tapio.terakivi@hannessnellman.com
Marjaana Martikainen

Marjaana Martikainen

Counsel
marjaana.martikainen@hannessnellman.com
Elisa Panula

Elisa Panula

Senior Associate
elisa.panula@hannessnellman.com
Alisa Ainonen

Alisa Ainonen

Associate
alisa.ainonen@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Piia Ahonen

Piia Ahonen

Specialist Partner
piia.ahonen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel
marika.sorsa@hannessnellman.com
Sofia Ropo

Sofia Ropo

Senior Associate
sofia.ropo@hannessnellman.com
Harri Vehviläinen

Harri Vehviläinen

Specialist Partner
harri.vehvilainen@hannessnellman.com
Salla Mäki

Salla Mäki

Senior Legal Assistant
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
matti.lajunen@hannessnellman.com
Panu Vikberg

Panu Vikberg

Senior Associate
panu.vikberg@hannessnellman.com
Essi Peltoniemi

Essi Peltoniemi

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

Klaus Metsä-Simola

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

Harri Vehviläinen

Specialist Partner
harri.vehvilainen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel
marika.sorsa@hannessnellman.com
Isabella Kartila

Isabella Kartila

Senior Associate
isabella.kartila@hannessnellman.com
Piia Ahonen

Piia Ahonen

Specialist Partner
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

Tuuli Pikkarainen

Tuuli Pikkarainen

Senior Associate
tuuli.pikkarainen@hannessnellman.com
Paavo Romakkaniemi

Paavo Romakkaniemi

Associate
paavo.romakkaniemi@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Harri Vehviläinen

Harri Vehviläinen

Specialist Partner
harri.vehvilainen@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

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
Janne Veneranta

Janne Veneranta

Managing Associate
janne.veneranta@hannessnellman.com
Isabella Kartila

Isabella Kartila

Senior Associate
isabella.kartila@hannessnellman.com
Noora Christiansen

Noora Christiansen

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
Tiia Mäki

Tiia Mäki

Associate
tiia.maki@hannessnellman.com
Salla Mäki

Salla Mäki

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

Janita Stenroos

Legal Assistant
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

Senior Partner
tapio.terakivi@hannessnellman.com
Antti Nyberg

Antti Nyberg

Partner
antti.nyberg@hannessnellman.com
Heikki Majamaa

Heikki Majamaa

Specialist Partner
heikki.majamaa@hannessnellman.com
Katja Heikkinen

Katja Heikkinen

Specialist Partner
katja.heikkinen@hannessnellman.com
Panu Vikberg

Panu Vikberg

Senior Associate
panu.vikberg@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel
marika.sorsa@hannessnellman.com
Tiia Mäki

Tiia Mäki

Associate
tiia.maki@hannessnellman.com
Hanna Lindberg

Hanna Lindberg

Associate
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

Senior Adviser
juha.lindstrom@hannessnellman.com
Marjaana Martikainen

Marjaana Martikainen

Counsel
marjaana.martikainen@hannessnellman.com
Julia Ranta

Julia Ranta

Associate
julia.ranta@hannessnellman.com
Harri Vehviläinen

Harri Vehviläinen

Specialist Partner
harri.vehvilainen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel
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
matti.lajunen@hannessnellman.com
Klaus Metsä-Simola

Klaus Metsä-Simola

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

Harri Vehviläinen

Specialist Partner
harri.vehvilainen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel
marika.sorsa@hannessnellman.com
Noora Christiansen

Noora Christiansen

Associate
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

Senior Partner
tapio.terakivi@hannessnellman.com
Katja Heikkinen

Katja Heikkinen

Specialist Partner
katja.heikkinen@hannessnellman.com
Panu Vikberg

Panu Vikberg

Senior Associate
panu.vikberg@hannessnellman.com
Antti Nyberg

Antti Nyberg

Partner
antti.nyberg@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel
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
riikka.rannikko@hannessnellman.com
Robert Gordin

Robert Gordin

Senior Associate
robert.gordin@hannessnellman.com
Satu Kokko

Satu Kokko

Senior Associate
satu.kokko@hannessnellman.com
Panu Siitonen

Panu Siitonen

Partner
panu.siitonen@hannessnellman.com
Mikko Huimala

Mikko Huimala

Partner
mikko.huimala@hannessnellman.com
Essi Ellman

Essi Ellman

Associate
essi.ellman@hannessnellman.com
Piia Ahonen

Piia Ahonen

Specialist Partner
piia.ahonen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel
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
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 

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
matti.lajunen@hannessnellman.com
Paavo Romakkaniemi

Paavo Romakkaniemi

Associate
paavo.romakkaniemi@hannessnellman.com
Mikael Wood

Mikael Wood

Associate
mikael.wood@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel
marika.sorsa@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

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
sonja.siggberg@hannessnellman.com
Anniina Järvinen

Anniina Järvinen

Partner
anniina.jarvinen@hannessnellman.com
Sofi Lehtinen

Sofi Lehtinen

Associate
sofi.lehtinen@hannessnellman.com
Linnea Lehtonen

Linnea Lehtonen

Senior Associate
linnea.lehtonen@hannessnellman.com
Tommi Kovero

Tommi Kovero

Senior Associate
tommi.kovero@hannessnellman.com
Annemari Rosi

Annemari Rosi

Senior Associate
annemari.rosi@hannessnellman.com
Aki Salmela

Aki Salmela

Associate
aki.salmela@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner
heikki.vesikansa@hannessnellman.com
Stefan Stellato

Stefan Stellato

Managing Associate
stefan.stellato@hannessnellman.com
Isabella Kartila

Isabella Kartila

Senior Associate
isabella.kartila@hannessnellman.com
Piia Ahonen

Piia Ahonen

Specialist Partner
piia.ahonen@hannessnellman.com
Marika Sorsa

Marika Sorsa

Counsel
marika.sorsa@hannessnellman.com
Antti Nyberg

Antti Nyberg

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

Johanna Haltia-Tapio

Specialist Partner
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