Ossi Haapaniemi
Partner
Office: Helsinki
Primary practices
Tax & Structuring
Languages
Finnish, English
Profile

Ossi Haapaniemi is a Helsinki-based Partner specialized in tax law. He is a highly regarded advisor in tax disputes, ruling processes and high-end corporate tax matters, including complex cross-border transactions, and he has in-depth knowledge of corporate taxation, especially relating to financial instruments, corporate finance transactions and incentive schemes. Ossi has successfully represented clients in court proceedings concerning, for example, several landmark cases before the Supreme Administrative Court.

He is a frequent speaker at seminars, and he has authored numerous articles and books on taxation.

Awards & rankings
Ossi is ranked Band 1 in tax in Finland by Chambers Europe. He is also recognized as a leading expert by Chambers High Net Worth and other international ranking directories, such as The Legal 500 and Who's Who Legal. In addition, he has been awarded with the Best Lawyers – Lawyer of the Year award for Tax. According to Chambers Europe, he is "highly regarded by market commentators for his experience in tax disputes...", and he also receives praise from clients for his "high-quality experience in tax issues." (Chambers Europe 2017)
Career
Roschier (2017-)
Hannes Snellman, Specialist Partner (2004), Partner (2005-2017)
Evli Corporate Finance/Evli Bank, Director and Partner (1997-2004)
Arthur Andersen Tax Consulting, Tax Consultant/Tax Manager (1993-1997)
Accounting and Consulting Firm Lehtola, Leppänen & Yli-Räisänen, auditor (bankruptcy estates) (1993)
Turku County Tax Office, tax auditor (1991-1993)
Memberships & professional appointments
Member of the Finnish Bar Association
Associate member of the American Bar Association
Member of the Institute for International Taxation
CCBE Tax Committee, Member (2016-)
Member of the International Fiscal Association (IFA), Board member (2018-)
Tax Law Expert Group of the Finnish Bar Association, Member (2005-) Chairman (2006-)
Finnish Tax Experts' Association (SVA) , Board member (2005-), Chairman (2010-2012)
Tax working group of the Finnish Federation of Industry, Member (2005-)
Tax working group of the Finnish Association of Securities Dealers, Member (1998-2004)
Publications
"Oikeusvarmuus ja ennustettavuus sekä lailla säätämisen vaatimus – Esimerkkinä oman ja vieraan pääoman määrittely siirtohinnoittelusäännösten perusteella" ("Legal certainty and predictability as well as the requirement of law - Highlighted by the example of defining equity and debt based on transfer pricing rules"), in Vero ja finanssi Juhlakirja Matti Myrsky 60 vuotta, 2013
"Osakeperusteisten kannustinjärjestelmien verokohtelun uudet ongelmat" ("New problems related to the tax treatment of share-based incentive schemes"), Minne menet vero-oikeus? Juhlajulkaisu Raimo Immoselle, 2013
“Foreign exchange issues in international taxation", Finnish national report for the 2009 IFA Congress
"Osakevaihto ja rahavastikkeen maksimimäärä" ("Exchange of shares and maximum cash consideration"), In memoriam Kari S. Tikka 1944-2006, 2007
"Osakeperusteisten kannustinjärjestelmien verotus" ("Tax treatment of stock-based incentive schemes"), dissertation, 2006
"Tax treatment of hybrid financial instruments in cross-border transactions", Finnish national report for the 2000 IFA Congress
"Rahoitusinstrumentit" ("Financial Instruments") with Marja Tikka, 1999
"Verosuunnittelun käsikirja I" ("Tax Planning Handbook I") with Jarmo Ikkala, Raimo Pallonen and Outi Raitasuo, 1997
Education
University of Helsinki, LL.D. (2007)
University of Turku, LL.M. (1994)
Turku School of Economics, M.Sc. (Econ.) (1992)