Antti Lehtimaja


Office: Helsinki

+358 (0)29 000 6373
+358 (0)44 010 0440
+358 (0)29 000 6201
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Antti Lehtimaja


Antti Lehtimaja advises clients on tax law. His areas of specialisation include all taxation issues related to mergers and acquisitions (domestic and cross-border, as well as public and private M&A), incentive schemes, financing instruments, investment funds and tax litigation. He is particularly well-known on the taxation of private equity transactions and fund formation.

Mr Lehtimaja has gained in-depth experience working in both the public and private sector. Prior to joining Krogerus, he worked for another leading law firm in Finland. He has also worked as a corporate tax specialist in the Finnish Tax Administration and as a presenting officer at the Central Tax Board, a body that gives advance tax rulings in Finland.


Chambers Europe 2019 (Tax): "Antti Lehtimaja remains on the forefront of the market, with an interviewee highlighting that he is 'active on informing about legislation changes.'" 

Chambers Europe 2018 (Tax): " Clients highlight his 'commercial awareness and excellent technical knowledge,' adding that he is 'very responsive."

Chambers Europe 2017 (Tax): "Sources say: 'Antti has very good knowledge of international fund structures. He has a very straightforward approach and an exceptional capability to give clear advice and guidance.'"

Chambers Europe 2016 (Tax): "He's an exceptional tax lawyer. When you ask a question you get a direct answer and recommendations instead of merely outlining the pros and cons of different options like most other tax lawyers."

Endorsed in Chambers Europe (Tax) 2014, 2015

Chambers Europe 2012 (Tax): “He is friendly, helpful, reliable and quick, and has a very good understanding of Finnish tax law.”

Chambers Europe 2011 (Tax): “Antti Lehtimaja is recognised for his seasoned approach and frequent activity in the sector.”

Chambers Global 2015 (Tax): “The ‘very strong and experienced’ Antti Lehtimaja is particularly well regarded for his work on international tax structuring mandates. He also advises on the tax aspects of M&A transactions, investment funds and tax litigation.”

Chambers Global 2014 (Tax): “Department head Antti Lehtimaja is highly regarded by both clients and peers, with one source adding: ‘He is considered one of the best tax lawyers in Finland. He’s very fast in answering and knows exactly how both sides will think.’ Lehtimaja specialises in private equity and real estate-related tax matters.”

Chambers Global 2013 (Tax): “Antti Lehtimaja receives strong praise from clients for his profound knowledge of tax law. One interviewee describes him as ‘friendly, helpful, reliable and quick.’”

Chambers Global 2012 (Tax): “impresses interviewees with his broad experience and expertise in domestic and international tax law”

Chambers Global 2011 (Tax): “‘a very skilled, experienced practitioner’ who maintains an active practice and a strong reputation in the field”

Legal 500 (EMEA) 2019 (Tax): Listed as a Leading Individual

Legal 500 (EMEA) 2017 (Tax): Listed as a Leading Individual. "The ‘very accurate and proactive’ Antti Lehtimaja leads the practice."

Legal 500 (EMEA) 2016 (Tax): Listed as a Leading Individual. "Department head Antti Lehtimaja is well regarded." 

Legal 500 (EMEA) 2015 (Tax): Listed as a Leading Individual. "‘Knowledgeable, creative’ team head Antti Lehtimaja is highly recommended." 

Legal 500 (EMEA) 2014 (Tax): Listed as a Leading Individual

Legal 500 (EMEA) 2013 (Tax): “Practice head Antti Lehtimaja is ‘excellent.’”

Legal 500 (EMEA) 2012 (Tax): “efficient” and “value for money”

Listed in the 2014-2017 editions of Best Lawyers (Tax Law)

Endorsed in the Expert Guides 2015 (Tax)

Endorsed in the International Who’s Who of Corporate Tax Lawyers 2013-2018

Endorsed in the 2016 edition of the Tax Directors Handbook: "‘Knowledgeable, creative’ team head Antti Lehtimaja is highly recommended."

Endorsed in the 2015 edition of the Tax Directors Handbook: “Antti Lehtimaja has expertise in the taxation of private equity transactions and fund formation.”

Endorsed in the 2014 edition of the Tax Directors Handbook: Practice head Antti Lehtimaja is ‘excellent’

Endorsed in the 2013 edition of the Tax Directors Handbook: “Tax specialist Antti Lehtimaja is building an ‘efficient’ and ‘value for money’ practice at Krogerus, which advises on tax planning, transactional taxation and tax litigation.”

Endorsed in the International Tax Review’s Tax Controversy Leaders: fourth edition (2014), fifth edition (2015), sixth edition (2016), seventh edition (2017) and ninth edition (2019)

Endorsed by PLC Which Lawyer? 2011 (Tax)


What is happening in holding company jurisdictions?, published by the International Bar Association Taxes Committee (available via IBA Digital Content)

Arvonsa menettäneet lainasaamiset yrityskauppatilanteissa (Verotus-lehti, 4/2014)

Finland: C-74/11 – CJEU Rules in Favour of the Finnish VAT Grouping System (Tax Planning International, Bloomberg BNA, Vol. 11, No. 10, 2013)

Investment Funds – Jurisdictional Comparisons (Finnish Country Chapter) (Sweet & Maxwell, 2013) (co-author with Marcus Möller, Mirja Sikander and Pyry Somervuori)

Head North, Mobile Executives! Special Tax Advantages in the Nordic Countries (Business Law International, Vol 13 No 3, September 2012) (co-author with Eija Kuivisto)

Investment Funds – Jurisdictional Comparisons (Finnish Country Chapter) (Sweet & Maxwell, 2011) (co-author with Marcus Möller, Mirja Sikander and Pyry Somervuori)

Finnish Company Law Binder, a continuously updated reference publication, published by the Helsinki Chambers of Commerce (co-author with Marko Vuori)

Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions (Finnish branch report in Cahiers De Droit Fiscal International Volume 95a, 2010)

Suomalaisia pääomarahastoja koskeva verolakiuudistus (Renewal of Tax Law Concerning the Finnish Private Equity Funds) (Verotus-lehti, 1/2006) (available only in Finnish)

Ulkomaisen äänettömän yhtiömiehen verotus (The Taxation of a Non-Resident Limited Partner) (Verotus-lehti, 4/2002) (available only in Finnish)

memberships and affiliations:

Finnish Bar Association
International Fiscal Association
Association of Finnish Tax Professionals
International Bar Association’s Taxes Committee, National Reporter for Finland
Amcham Finland Tax Committee


Law Clerk, Helsinki District Court (2000–2001)
Master of Laws, University of Helsinki (1998)


Finnish, Swedish, English


Elena Johanson

Legal Assistant

+358 (0)29 000 6240
+358 (0)44 750 5649
+358 (0) 29 000 6201
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