Housing types in Finland: housing shares or real estate
What you own, who maintains what and what a leased plot means.
Applies to: Finland. Reviewed 2026-09-25.
Key takeaways
- With housing shares you own shares giving the right to occupy a flat; the company owns the building.
- Real estate is owned directly and you are responsible for all maintenance.
- Buyers from outside the EU and EEA need permission to buy real estate, but not housing shares.
Comparison
| Type | You own | Maintenance | Transfer tax |
|---|---|---|---|
| Housing shares (block of flats, terraced) | Shares with right of occupancy | Shared between company and shareholder | 1.5% |
| Real estate (detached house) | Land and building | You | 3% |
| Building on leased land | The building and the lease | You | Depends on the deal |
Buyers who are not citizens of an EU or EEA country need permission from the Ministry of Defence to acquire real estate. The requirement does not apply to housing shares.
Questions to ask
- Is the plot owned or leased, and when does the lease end?
Red flags
- A leased plot whose lease is about to be renegotiated.
Sources
- Monitoring of real estate acquisitions (Puolustusministeriö)
- Transfer tax (Verohallinto)