Andreas Bussman

Senior Associate, Helsinki

Senior Associate Andreas Bussman is a tax specialist with broad experience in high-end tax planning and structuring of complex domestic and cross-border M&A and private equity transactions, including management incentive programs, financing and other reorganizations for both public and private clients. In addition to his expertise in tax law, Andreas also has a broad understanding and practical experience of general corporate law, financing and general M&A.

He is also regularly involved in tax litigation, tax audit and advance ruling proceedings and regularly advices clients on tax aspects related to financial instruments.

Andreas joined Roschier in 2014.


Andreas Bussman’s experience includes advising:

  • Suomen Autokauppa (Saka) in connection with Ilmarinen’s and ELO’s investments in Saka;
  • Fortum in the sale of its district heating business in the Järvenpää-Tuusula area in Finland to a consortium consisting of Vantaa Energy Ltd, Infranode, and Keva;
  • Tieto Corporation in the merger with EVRY, to form a leading Nordic digital services company with combined revenue of some EUR 3 billion. This is the first Finnish cross-border merger between two listed companies. The merger is carried out as a taxable transaction as a result of various factors and required thorough tax planning for the companies and their shareholders in both countries;
  • The lenders in a circa EUR 930 million post-PTO refinancing and restructuring of the property portfolio of Technopolis Plc including participation in complex tax ruling procedures;
  • A-Katsastus Group and Bridgepoint in the sale of A-Katsastus Group to MB Funds as well as an earlier sale of A-Katsastus Group’s business operations in Sweden, Estonia, Latvia and Poland to IK Investment Partners, both including pre-sale tax planning and tax ruling procedures with the Finnish Tax Administration;
  • A Finnish share-based incentive scheme services provider in the preliminary ruling process concerning outsourced share-based incentive programs, which started with the application of a preliminary ruling from the Central Tax Board. The ruling issued by the Central Tax Board was positive, but was appealed to SAC by the Tax Recipients’ Legal Services Unit. The SAC ultimately ruled the case in favor for our client in the new SAC yearbook decision KHO:2019:36;
  • Telia Company in the legal separation of Telia’s Finnish tele and data communication infrastructure into a separate company, Telia Towers Finland Oy through a partial demerger. The tax team worked closely with M&A and Corporate colleagues ascertaining that the transaction fulfilled prerequisites for a tax neutral transaction, including tax ruling procedures with the Finnish Tax Administration;
  • Funds managed by CapMan Buyout in the sale of their holdings in Walki Group to One Equity Partners;
  • Funds managed by Axcel Management A/S in the EUR 163 million acquisition of Orion Diagnostica Oy;
  • A syndicate of high profile international lenders in a multi-billion post-PTO refinancing and restructuring of the property portfolio of Sponda Plc including participation in complex tax ruling procedures;
  • A Finnish financial services provider successfully in a preliminary tax ruling procedures related to the constitution of a permanent establishment in Finland as a result of alternative investment management services provided to offshore funds. The Supreme Administrative Court resolved the case in favor of Roschier’s client (Tax Recipients’ unsuccessful appeal concerned the precedent KVL:2/2015 given by the Central Tax Board in 2015). The precedent made provision of such services possible without material tax risks in Finland. There was virtually no case law available on the matter prior to this landmark precedent.

Roschier (2014-)

Member of the IFA
Member of the Finnish Tax Experts’ Association (SVA)

University of Helsinki, LL.M. (2014)

English, Finnish, Swedish