People

Piia Ahonen

Specialist Partner | Helsinki

Piia Ahonen joined Hannes Snellman in January 2019. She heads our VAT and other indirect tax matters and client accounts in the fields of tax consultancy and tax controversy. 

Piia has over 16 years of  experience in Finnish and international indirect taxation. Previously, Piia worked for EY, and she has advised both Finnish and international clients in the automotive, real estate, and energy sectors, as well as the manufacturing and retail sectors. She also has experience in assisting non-profit organisations in VAT-related matters. 

Piia is a well-known and popular lecturer in VAT topics relating to global trade, real estate, and general day-to-day VAT issues. In addition, she has published several articles on value added taxation.       

From 2013 to 2019, Piia was a member of the Committee of Law and Tax of the Tampere Chamber of Commerce & Industry.

Very quick to respond even in ad hoc cases, and it has always been pleasant to work with her.

Legal 500, 2023


References

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 | 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
Eemi Piirainen

Eemi Piirainen

Associate | Helsinki
eemi.piirainen@hannessnellman.com
Nora Mansikka

Nora Mansikka

Legal Assistant | Helsinki
nora.mansikka@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
Sami Niemi

Sami Niemi

Senior Associate | Helsinki
sami.niemi@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

If Livförsäkring AB (Buyer), Mandatum Life (Seller)

Transaction

If Livförsäkring AB's acquisition of a life insurance portfolio from Mandatum Life

Deal Value

EUR 17.5 million

Role

Counsel to If Livförsäkring AB

Heidi Haanpää

Heidi Haanpää

Partner | Helsinki
heidi.haanpaa@hannessnellman.com
Agda Vähä-Piikkiö

Agda Vähä-Piikkiö

Senior Associate | Helsinki
agda.vaha-piikkio@hannessnellman.com
Mikko Huimala

Mikko Huimala

Partner | Helsinki
mikko.huimala@hannessnellman.com
Jenni Heurlin

Jenni Heurlin

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

Piia Ahonen

Specialist Partner | Helsinki
piia.ahonen@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

Tuuli Pikkarainen

Tuuli Pikkarainen

Senior Associate | Helsinki
tuuli.pikkarainen@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

Tencent (Investor), Vitruvian Partners (Co-Investor), Enfuce Financial Services Oy (Target)

Transaction

Counsel to Tencent in its further investment in Enfuce Financial Services, a leading European Card-as-a-Service (CaaS) platform for modern card issuing and processing, in connection with a EUR 45 million Series C investment round

Deal Value

EUR 45 million

Role

Counsel to Tencent

Tuire Kuronen

Tuire Kuronen

Partner | Helsinki
tuire.kuronen@hannessnellman.com
Johanna Haltia-Tapio

Johanna Haltia-Tapio

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

Anna Mäkinen

Associate | Helsinki
anna.makinen@hannessnellman.com
Piia Ahonen

Piia Ahonen

Specialist Partner | Helsinki
piia.ahonen@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
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 

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

Senior Adviser | 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

Antti Nyberg

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

Johanna Haltia-Tapio

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

Counsel to a taxpayer in the Supreme Administrative Court Yearbook case outlining VAT treatment of coworking services.

Piia Ahonen

Piia Ahonen

Specialist Partner | Helsinki
piia.ahonen@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner | Helsinki
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

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

Heikki Vesikansa

Partner | Helsinki
heikki.vesikansa@hannessnellman.com
Markus Bremer

Markus Bremer

Partner | Helsinki
markus.bremer@hannessnellman.com
Marjaana Martikainen

Marjaana Martikainen

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

Jenni Parviainen

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

Piia Ahonen

Specialist Partner | Helsinki
piia.ahonen@hannessnellman.com
Panu Vikberg

Panu Vikberg

Senior Associate | Helsinki
panu.vikberg@hannessnellman.com
Viivi Vikberg

Viivi Vikberg

Associate | Helsinki
viivi.vikberg@hannessnellman.com

Parties

City of Espoo, Kumppanuuskoulut Oy, YIT Oyj, Meridiam Investments II

Transaction

The City of Espoo signed a service agreement with Kumppanuuskoulut Oy on the implementation of five schools and three daycare centres

Deal Value

Approx. EUR 300 million

Role

Counsel to City of Espoo

Team

Rabbe Sittnikow, Jussi Ekonen, Janna Pihanurmi, Janne Veneranta, Roosa Väre, Markus Bremer, Maria Landtman, Samuli Pirinen, Heikki Vesikansa, Harri Vehviläinen, Piia Ahonen, Joakim Lavér

Rabbe Sittnikow

Rabbe Sittnikow

Partner | Helsinki
rabbe.sittnikow@hannessnellman.com
Janna Pihanurmi

Janna Pihanurmi

Senior Associate | Helsinki
janna.pihanurmi@hannessnellman.com
Janne Veneranta

Janne Veneranta

Managing Associate | Helsinki
janne.veneranta@hannessnellman.com
Roosa Väre

Roosa Väre

Senior Associate | Helsinki
roosa.vare@hannessnellman.com
Markus Bremer

Markus Bremer

Partner | Helsinki
markus.bremer@hannessnellman.com
Maria Landtman

Maria Landtman

Partner | Helsinki
maria.landtman@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

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

Partner | Helsinki
tapio.terakivi@hannessnellman.com
Tuuli Pikkarainen

Tuuli Pikkarainen

Senior Associate | Helsinki
tuuli.pikkarainen@hannessnellman.com
Panu Vikberg

Panu Vikberg

Senior Associate | Helsinki
panu.vikberg@hannessnellman.com
Noora Britschgi

Noora Britschgi

Senior Associate | Helsinki
noora.britschgi@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner | Helsinki
heikki.vesikansa@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

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

Piia Ahonen

Specialist Partner | Helsinki
piia.ahonen@hannessnellman.com

Counsel in Supreme Administrative Court case confirming real estate investor’s right to deduct VAT on transaction expenses

Heikki Vesikansa

Heikki Vesikansa

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

Piia Ahonen

Specialist Partner | Helsinki
piia.ahonen@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 | Helsinki
piia.ahonen@hannessnellman.com
Heikki Vesikansa

Heikki Vesikansa

Partner | Helsinki
heikki.vesikansa@hannessnellman.com
Jenni Parviainen

Jenni Parviainen

Managing Associate | Helsinki
jenni.parviainen@hannessnellman.com

The Finnish Supreme Administrative Court issued a resolution concerning the VAT treatment of intermediary services to Finnish students aiming to study abroad in the U.S. Piia Ahonen successfully defended the client’s position through instances, and the resolution issued by the Supreme Administrative Court as a yearbook decision finally confirms that the client’s position is right and that the tax assessments were unlawful. The intermediary services are not subject to Finnish VAT due to the fact that the client acted as an intermediary between U.S. schools and Finnish students in relation to U.S.-based education and accommodation services that are not taxed in Finland.

Piia Ahonen

Piia Ahonen

Specialist Partner | Helsinki
piia.ahonen@hannessnellman.com

Rankings

  • Ranked in Hall of Fame, Tax, Legal 500, 2024
  • Piia Ahonen has shown great dedication and professionalism in the co-operation I have had with her. She has been very quick to respond even in ad hoc cases, and it has always been pleasant to work with her.", Tax, Legal 500, 2023
  • "Piia Ahonen is very experienced and theoretically strong in VAT matters.", Tax, Legal 500, 2022
  • "Specialist partner Piia Ahonen is very technically skilled within the field of VAT and indirect taxation, where she is second to none. Further, she has a great team of talented practitioners.", Tax, Legal 500, 2021
  • Ranked as a Leading Individual in Tax Finland, Legal 500, 2021-2022
  • Ranked "highly regarded", Indirect Tax Leaders Guide 2019

Memberships and Positions of Trust

  • Member of the Finnish Bar Association

Education and Professional Background

  • Specialist Partner, Hannes Snellman 2019-
  • Senior Tax Manager (Local Partner 2015) Ernst & Young Oy, 2005-2019
  • Tax Clerk, Tax Office for Major Corporations, 2004-2005
  • Tax Clerk, Local Tax Office of Helsinki, 2002-2004 
  • Trained on the Bench, District Court of Mikkeli, 2001-2002
  • Tax Auditor, Local Tax Office of Helsinki, 2001
  • Master of Laws, University of Helsinki, 2001
  • University of Stockholm, 1999
  • Helsinki School of Economics and Business Administration, 1999 

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