Stefan Stellato
Stefan Stellato
Stefan advises clients in a broad range of tax matters, including taxation of private clients, international taxation, and transactional tax. He also has in-depth knowledge of taxation of cryptoassets.
In addition to his legal degree, he holds a Master of Science (Economics and Business Administration) degree from Hanken School of Economics.
References
Parties:
Esperi Care (target), Danske Bank, SEB, and Ilmarinen (majority owners), Triton (buyer)
Transaction:
Counsel to Esperi Care and its majority owners Danske Bank, SEB, and Ilmarinen in the acquisition of the majority of Esperi Care’s shares by Triton Smaller Mid Cap Fund II advised by Triton.
Deal Value:
Value not public.
Role:
Counsel to Esperi Care and its majority owners

Sten Olsson

Antti Nyberg (Alanko)

Annika Schauman

Olli-Pekka Veranen

Tuomas Toivonen

Matias Moberg

Emmi Kantola

Heikki Vesikansa

Stefan Stellato

Maria Wasastjerna

Lauri Putkonen

Jenni Heurlin
Counsel to Finnish Customs in the public procurement of bitcoin brokerage services. The assignment is related to the Finnish Government’s decision to sell the Bitcoins and other cryptocurrencies seized by Finnish Customs and allocate a significant share of the additional revenue to support Ukraine in the current war.

Outi Jousi

Jesper Nevalainen

Anna Mäkinen

Eeva Tiainen

Jari Tukiainen

Sanna Boow

Antti Kuha

Stefan Stellato
Parties
Viking Line Abp
Transaction
Counsel to Viking Line Abp on its EUR 51.8 million issue of new shares with pre-emptive rights for existing shareholders.
Deal Value
EUR 51.8 million
Role
Counsel to Viking Line Abp

Sonja Siggberg

Klaus Ilmonen

Marcus Lehtinen

Markus Bremer

Hanna Lindberg

Stefan Stellato
Counsel to a Finnish private equity fund in a Supreme Administrative Court Yearbook case confirming the correct application of equity ratio exemption in interest deduction limitations.

Matleena Pälve

Stefan Stellato

Heikki Vesikansa
Parties
Virala Acquisition Company Plc, Purmo Group Ltd
Transaction
Virala Acquisition Company Plc's merger with Purmo Group Ltd.
Deal Value
EUR 685 million
Role
Counsel to Virala Acquisition Company Plc

Sonja Siggberg

Anniina Järvinen

Elias Laine

Linnea Lehtonen

Tommi Kovero

Outi Raitasuo

Sini Paajanen

Tero Pikkarainen

Oliver Vesterlund

Heikki Vesikansa

Stefan Stellato

Isabella Kartila

Antti Nyberg (Alanko)

Pauliina Sutinen

Axel Hård af Segerstad

Wilhelm Sanmark

Mikko Huimala

Jenni Heurlin

Douglas Essehorn

Emma Andersson
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

Anniina Järvinen

Lauri Marjamäki

Sofi Lehtinen

Linnea Lehtonen

Tommi Kovero

Annemari Rosi

Aki Salmela

Heikki Vesikansa

Stefan Stellato

Isabella Kartila

Piia Ahonen

Marika Sorsa

Antti Nyberg (Alanko)

Tuomas Toivonen

Sanna Boow

Johanna Haltia-Tapio
Counsel to a tax payer in Supreme Administrative Court Yearbook case confirming US GAAP as acceptable basis for transfer pricing.

Jenni Parviainen

Heikki Vesikansa

Stefan Stellato
Parties
Ahlstrom-Munksjö Oyj (target), a consortium consisting of Ahlström Capital, Bain Capital Private Equity, Viknum and Belgrano Inversiones (buyer)
Transaction
Recommended public cash tender offer for all shares in Ahlstrom-Munksjö Oyj by Spa Holdings 3 Oy
Deal value
Approximately EUR 2.1 billion
Role
Counsel to the consortium

Johan Aalto

Sonja Siggberg

Mattias Friberg

Antti Kuha

Lauri Marjamäki

Annemari Rosi

Khaled Talayhan

Heikki Vesikansa

Stefan Stellato

Harri Vehviläinen

Matleena Pälve

Maria Wasastjerna

Helena Lamminen

Laura Sainio

Antti Nyberg (Alanko)

Marc Tevell de Falck
Parties
Optomed Plc
Transaction
Optomed’s IPO and listing on the Nasdaq Helsinki stock exchange
Deal Value
The offering by the company and its shareholders amounted to approximately EUR 44 million
Role
Counsel to Optomed Plc

Klaus Ilmonen

Mattias Friberg

Heidi Haanpää

Anniina Järvinen

Antti Kuha

Heikki Vesikansa

Jenni Parviainen

Khaled Talayhan

Marcus Lehtinen

Kaisa Himmanen

Linnea Lehtonen

Pauliina Sutinen

Stefan Stellato
Counsel in Supreme Administrative Court case confirming equal treatment of a Swedish real estate investor in Finnish taxation

Heikki Vesikansa

Harri Vehviläinen

Stefan Stellato
Parties
Outotec Oyj, Metso Corporation
Transaction
The combination of Outotec and Metso Minerals through a demerger
Deal Value
EUR 3.9 billion (illustrative combined sales)
Role
Counsel to Outotec Oyj

Mikko Heinonen

Klaus Ilmonen

Outi Raitasuo

Markus Bremer

Peter Forsberg

Anna-Maria Tamminen

Heikki Vesikansa

Maria Wasastjerna

Johanna Haltia-Tapio

Elina Toivakainen

Jenni Parviainen

Annemari Rosi

Samuli Pirinen

Emmi Kantola

Ina Rautiainen

Stefan Stellato

Maria Landtman

Sarah Ek

Nathalie Miskin

Ammar Khan

Marcus Nyberg

Victor Bjerselius
Parties
Tieto Corporation, EVRY ASA
Transaction
The combination of Tieto and EVRY through a cross-border merger
Deal Value
Value not public
Role
Counsel to EVRY ASA

Klaus Ilmonen

Outi Raitasuo

Elisabeth Vestin

Anna Ribenfors

Riikka Kuha

Annika Schauman

Stefan Stellato
Counsel to CEMEX in its sale of assets in the Baltics and Nordics to the German building materials group SCHWENK, 2019

Claes Kjellberg

Jonas Sjöberg

Johanna Haltia-Tapio

Sara Soini

Stefan Stellato
Parties
Cramo Plc, Adapteo Plc
Transaction
Cramo’s partial demerger and listing of Adapteo on Nasdaq Stockholm
Deal Value
SEK 5.5 billion
Role
Counsel to Cramo Plc and Adapteo Plc

Sonja Siggberg

Mattias Friberg

Antti Kuha

Elina Toivakainen

Linnea Lehtonen

Khaled Talayhan

Markus Bremer

Janne Veneranta

Stefan Stellato
Parties
Precast Holding Oy (Buyer), Elematic HoldCo Oy (Seller), Elematic Oyj (Target), Nordic Trustee (as bonds trustee appointed by Elematic’s
Transaction
Restructuring of ownership and financing structure of Elematic Oyj
Deal Value
Value not public
Role
Counsel to Nordic Trustee

Heidi Haanpää

Henrik Mattson

Heikki Vesikansa

Janne Veneranta

Lauri Marjamäki

Stefan Stellato

Senni Mäki-Hallila
Parties
Qingdao Sifang SRI Intellectual Technology Co. Ltd. (Buyer), Beneq Oy and its shareholders (Sellers), Beneq Oy (Target)
Transaction
The sale of Beneq Oy to Qingdao Sifang SRI Intellectual Technology Co. Ltd.
Deal Value
Value not public
Role
Counsel to Beneq Oy and its shareholders

Heidi Haanpää

Heikki Vesikansa

Ella Hiltunen

Agda Vähä-Piikkiö

Stefan Stellato
Counsel to a client receiving confirmation from the Supreme Administrative Court that despite domestic tax law provisions the treaty dividend participation exemption prevents Finland from taxing a capital repayment from paid-in capital by a US subsidiary.

Heikki Vesikansa

Harri Vehviläinen

Stefan Stellato
Parties
Lemminkäinen Corporation and YIT Corporation
Transaction
The combination of Lemminkäinen Corporation and YIT Corporation through a statutory merger
Deal Value
EUR 771 million
Role
Counsel to Lemminkäinen

Sonja Siggberg

Mikko Heinonen

Markus Bremer

Heikki Vesikansa

Johanna Haltia-Tapio

Elina Toivakainen

Laura Tavakka

Heikki Majamaa

Harri Vehviläinen

Jenni Heurlin

Stefan Stellato
Parties
Ahlstrom Oyj, Munksjö Oyj
Transaction
The combination of Ahlstrom and Munksjö through a merger
Deal Value
Approx. EUR 1,2 billion
Role
Lead counsel to Ahlstrom

Johan Aalto

Sonja Siggberg

Antti Kuha

Heikki Vesikansa

Janne Veneranta

Johanna Haltia-Tapio

Annemari Rosi

Stefan Stellato
Memberships and Positions of Trust
- Member of International Fiscal Association (IFA)
- Member of the Finnish Bar Association
- National reporter for Finland of the International Bar Association (IBA)
- Treasurer of the Law Society of Finland (Juridiska Föreningen i Finland r.f.), 2019-2022
Publications
- Co-author of the article The Court of Justice of the European Union rules that Finnish tax rules discriminate against foreign company form investment funds, MNE Tax, 2022
- Co-author of the Finland Chapter in The Private Wealth & Private Client Review, 10th edition, 2021
- Author of a book review on crypto taxation (available only in Finnish), Verotus-lehti, 2021
- Co-author of the Finnish Chapter in the third edition of The Corporate Tax Planning Law Review, 2021
- Co-author of the Finland Chapter in The Private Wealth & Private Client Review, 9th edition, 2020
- Co-author of the Finnish Chapter in the second edition of The Corporate Tax Planning Law Review, 2020
- Co-author of the Finland Chapter in The Private Wealth & Private Client Review, 8th edition, 2019
- Co-author of the Finnish Chapter in the inaugural edition of The Corporate Tax Planning Law Review, 2019
- Uraauurtava ratkaisu kansallisen ylimmän tuomioistuimen velvollisuudesta tehdä ennakkoratkaisupyyntö EUT:lle - Groundbreaking Ruling on a National Court’s Obligation to Refer a Question to the ECJ (available only in Finnish), Edilex, 2018
- Co-author of the Finland Chapter in The Private Wealth & Private Client Review, 7th edition, 2018
- Verolain aukkokohdan täyttäminen – EVL 18 a §:n 3 momentin tasetestin soveltaminen pääomarahastorakenteissa | Filling a Legislative Gap – Application of the Finnish Equity Ratio exemption from interest barrier rule in Private Equity Fund Structures (available only in Finnish) Defensor Legis, 2018
- Co-author of the Finland Chapter in The Private Wealth & Private Client Review, 6th edition, 2017
- Co-author of the Finland Chapter in The Private Wealth & Private Client Review, 5th edition, 2016
Education and Professional Background
- Managing Associate, Hannes Snellman, 2022
- Senior Associate, Hannes Snellman, 2021
- Master of Science (Economics and Business Administration), Hanken School of Economics, 2017
- Associate Lawyer, Hannes Snellman, 2016
- Master of Laws, University of Helsinki, 2016
- Associate Trainee, Hannes Snellman, 2016
- Maurice A. Deane School of Law at Hofstra University, New York, 2015
- Trainee, Reims & Co, 2014-2015