Experts
Experts

Marianne Malmgrén

Founding Partner, Doctor of Laws (LL.D.), Adjunct Professor, Master of Laws with Court Training

Experts
A Versatile Tax Law Expert at Your Service

I am the founder and owner of Tax Services MSK Oy. My expertise is based on over 35 years of broad and in-depth experience within demanding tax law positions in both private and public sectors. My company has been operating since 2016.

My background combines leading of tax advisory services, advisory work, legislative drafting, international cooperation and academic research. This combination provides clients with a broad and well-founded perspective on complex tax matters including a practical approach.

I actively contribute to the development of tax law through research, publications, training, and providing expert opinions to the Parliament and the Ministry of Finance.

Business and Networks

My experience in my own company and in an auditing firm, among others as an Executive Partner, gives me a strong understanding of business and its needs, both domestically and internationally, and also helps me to resolve tax issues related to employee taxation.

Drafting of Legislation and International Cooperation

I have served as Legislative Counsellor at the Ministry of Finance, drafted legislation, participated in international cooperation between public authorities, and represented Finland in international organisations such as the EU and the OECD. I have strong experience in working in a cros-border environment.

Academic Background

I am an Adjunct Professor of International Tax Law and have served as Acting Professor of Financial Law for a fixed term. I continue to conduct research, which helps me be updated with the constantly changing tax regulations and the latest case law.

I am active in the field of tax law by writing books and articles, lecturing and providing expert opinions to the Finnish Parliament and the Ministry of Finance.

When you choose Tax Services MSK, you always deal directly with me. You gain access to exceptionally broad experience, knowledge of the background of legislation and direct insight into the practices of the tax authorities – without intermediaries.

Key Positions of Trust and
Memberships

I have had among others the below roles (see also LinkedIn)

  • European Association of Tax Law Professors (EATLP), member (2020–present)
  • Central Tax Board (KVL), member (2015–2016)
  • Adjustment Board, member (2013–2017)
  • International Fiscal Association (IFA), including Secretary of the Finnish Branch (1998–2007) and Board Member (2007–2012)
  • Nordic Tax Research Council (NSFR), deputy member of the Council of Representatives (2009–2018)

Publications and Societal
Impact

I continuously monitor developments in tax legislation and participate in public debate as an expert. I regularly publish articles in, among others, the journal Verotus.

Books

Vero-oikeuden oppikirja

Book · 2025

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Elinkeinotulon verotus

Book · 2020

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Kansainvälisen työskentelyn käsikirja

Book · 2024

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Kansainvälinen henkilö- ja yritysverotus

Book · 2017

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Oikeushenkilön asuinvaltio verotuksessa ja yrityksen kansainvälistyminen

Doctoral thesis · 2008

Expert Articles

In-depth analyses of current topics, such as the economic employer, exit taxation, and the effects of international tax regulation on states’ taxing rights.

Soveltamisalasäännösten merkityksestä tuloverolainsäädännössä

Verotus 5/2025

Ulkomaisen yhteisön tosiasiallinen johtopaikka tuloverotuksessa – missä mennään?

Verotus 3/2025

The articles are in Finnish.

Seminars and lectures

I serve as an invited expert and speaker among others at the most important tax law forums.

  • Finland Chamber of Commerce – Great Tax Day (Suuri Veropäivä), 22 September 2026

Opinions

Experts

Max

Excutive Vice President, Human Resources & Public Relations

I take care of staff well-being and client relationships at the company, and I also solve the most difficult brainteasers. My special skill is tail wagging.