Sami Tuominen

Partner, Attorney-at-Law

Sami Tuominen assists both domestic and international clients in tax related matters.

Sami is specialized in tax advisory for companies, their owners and operative management. He has extensive experience in M&A tax and structuring. In addition, Sami assists private persons and families in legal questions related to tax, succession, and wealth management. Sami’s clients are e.g. domestic and international listed and unlisted companies, operative management of companies, domestic and foreign banks and their clients, venture capitalists, investment banks, family businesses as well as private persons and their holding companies.

Sami has more than 25 years of experience in tax matters, both in the tax administration and in the private sector. He has been recognized as one of Finland’s leading tax experts in international publications. Sami has written a book called “Sukupolvenvaihdoksen verotus” (2010 and 2014) (taxation of change of generation) together with Janne Juusela. Alma Talent publishes the book also as an e-book.


  • Finnish
  • English


  • Attorney-at-Law, 2008
  • Master of Laws (LL.M), University of Helsinki, 2000


  • Merilampi Attorneys Ltd., Partner 2022 –
  • Bird & Bird Attorneys Ltd., Partner 2015 – 2022
  • Borenius Attorneys at Law, 2008 – 2015
  • Deloitte Ltd., 2003 – 2007
  • PricewaterhouseCoopers Oy, 2001 – 2003
  • Finnish Tax Administration, 1998 – 2001


  • Chambers Europe, Tax (2023): Sami Tuominen recommended.
  • Global Law Experts (2023): Tax Law – Lawyer of the Year in Finland
  • ITR World Tax (2023): Sami Tuominen “Highly Regarded”.
  • Who’s Who Legal, Corporate Tax – Advisory (2022): Sami Tuominen recommended.