maskeroimislause

A maskeroimislause, a Finnish legal term, translates loosely to "disguised legal act" or "hidden legal transaction." It refers to a situation where parties enter into a visible legal act with the intention of concealing a different, underlying legal act. The visible act is a façade, a pretense designed to mislead others or to achieve an outcome that would be different if the true transaction were openly declared.

The purpose behind a maskeroimislause can vary. It might be used to avoid taxes, circumvent legal prohibitions, or achieve a more favorable legal status. For instance, a sale agreement could be used to mask a donation, or a lease agreement could be used to conceal a sale. The key element is the deliberate intent to deceive by presenting one legal reality while enacting another.

Finnish law generally recognizes that the true intention of the parties, rather than the form of the apparent transaction, is paramount. Therefore, a maskeroimislause can be declared invalid if its true nature is uncovered and if that true nature is contrary to law or public policy. Courts will look beyond the superficial agreement to the actual underlying arrangement and its purpose. This principle aims to prevent the misuse of legal forms to achieve illegitimate or harmful outcomes.