Past Cases
Some examples
International Will and Power
Finnish citizen residing in the United States asked Anne to draft two wills - one for Finland and the other to be used in the U.S. A durable power of attorney was done at the same time - to be used in the future.
U.S. Will and a Trust arrangement
U.S. citizen residing in the U.S. and a Finnish citizen residing in Finland got married. Both of them wanted to have a Will. Neither of them had children and no children would be born. The instructions concerning the U.S. property (inherited house by the sea) were such that Anne suggested a U.S. Trust to be founded already during one's lifetime. Anne sketched the rules of Trust, and a U.S. lawyer carried out the Trust. In this case, the Trust was created for the benefit of children with a modest background, and the rights of the kin were observed.
Establishing a company and bank account
Company registered in another EU country had sent its employees with A1 certificates to Finland. The business activies grew and Anne helped to set up a subsidiary and to open a bank account in Finland.
Will and Disinheritance
Dual citizen of Finland and the U.S.A. asked Anne to draft a Will for him. He wanted to disinherit his children whom he had not seen for decades. Several years later - as Executor appointed in the Will - Anne took care of the execution of the Will and oversaw that the Testator's property was distributed in accordance with the Will.
Plea bargaining and dropped Charges
Company went bankrupt. The administrator of the Estate made a criminal complaint. After the criminal investigation the prosecutor and the investigator were present at the plea bargaining where the suspect was called. The suspect was expected to sign a confession. Anne had drafted a detailed submission about the case. The prosecutor didn't take into account Anne's submission and evidence. So a complaint against the prosecutor was made. Later the District Court informed Anne that the new prosecutor had dropped the charges.
Senior citizen's trusted person
Elderly lady was a Private Bank customer. She misunderstood the bank's suggestion to get a durable power of attorney for anticipated need. The bank was careful because of the active participation of the lady's companion. Anne was called to help and sort out the matter. After this, Anne became a trusted person who has taken care of the powers and planning of succession rights.
Rid of Finland's taxation
Citizen of Finland and the U.S.A. had resided over 10 years in Finland but decided to move back to Florida. The Finnish tax authority wanted to tax her earned income from the U.S.A. A claim for rectification was submitted.
Donor and Donee living abroad
Donor resided in Italy and the Donee in Switzerland. The shares of housing association were donated. Does the Donee have to pay gift tax in Finland? In this case, she didn't have to pay.
Is it worth to set up a Company
Citizen of Finland residing abroad and his sister owned a vacation place in Finland. The matter was about planning for the future and to secure the sister's position. The client had been advised to set up a company. After discussing with Anne, a much lighter arrangement was adopted. Anne drafted the document and no taxes were paid because of the contractual arrangement.
Death in Finland
Man residing in France died suddenly during his vacation in Finland. In France, the bank account was closed and nothing went forwards because the French didn't accept the official documents sent from Finland. Finally, Annd drafted a "Certificat de Mort" based on Finnish documents.
Chain of Ownerhips explained
Finnish couple had acquired a real estate in France. The French land register information was not up-to-date when the man died. The spouses had been divorced and their property - partly matrimonial, partly separate - had been divided by a Deed of Distribution made in Finland. The Chain of Ownership had to be proven to the French notary. Anne check out all documents, incl. registers of the District Court, and gave a "Certificat de Coutume" in the matter.
How the Tax Treaty is applied
Lady living in Finland had a real estate in France. The real estate was sold with good profit. The Finnish tax authority wanted to levy tax on the profit. Anne drafted a legal opinion about the Tax Treaty between Finland and France and the case law. Finland has no right to tax.
Share option benefit from California
Citizen of another EU country moved to Finland and, after a while, received a great option benefit from his past employer in California. The benefit was taxed in the U.S.A. (tax was withheld). As a Finnish tax resident, the person had to pay his taxes in Finland too.
Anne checked out the U.S. taxation (Federal and Californian), filled in the Finnish tax forms, and helped to make the U.S. tax forms. The U.S. federal tax was repaid to the person.
Taxation of profit and House Loan Amortization
Young man had bought an apartment and the purchase price included a share of the housing association loan. He sold the shares with profit. He had owned the shares less than 2 years. The Finnish tax office levied tax on the profit without taking into account the amortization of housing association loan. The claim for rectification was not successful. Anne took the matter to the Court. The Helsinki Administrative Court gave a judgment and regarded that the amortitation of housin association loan was deductible from the profit.
NOTE
The tax authority has not taken the above judgment into its guidelines. The guidelines are out-dated and erroneus. In case you have a similar case, you need a lawyer.