We truly appreciate that C&S chose to support us pro bono and make their expertise available to this project. The conservation of the Paimio Sanatorium is a project of exceptional importance even on an international scale.
Heikki Aalto-Alanen, Paimio Sanatorium foundation


Establishment of a Foundation for the Conservation of the Paimio Sanatorium Designed by Alvar and Aino Aalto


We advised the Hospital District of Southwest Finland and other founders in a pro bono assignment to establish a foundation dedicated to the development and conservation of the Paimio Sanatorium designed by Alvar and Aino Aalto.

The foundation will conserve the internationally renowned architecture and significant cultural capital of the properties of the tuberculosis sanatorium. The task of the foundation is to preserve the complex formed by the buildings and furnishings.

‘Castrén & Snellman’s wide expertise and excellent service were of great help to us throughout the project from start to finish. In the course of establishing the foundation, we came across issues that we had not fully anticipated, but with Castrén & Snellman’s experts we were able to find feasible solutions‘, said Heikki Aalto-Alanen, member of the board of directors of the foundation.

‘We truly appreciate that they chose to support us pro bono and make their expertise available to this project. The conservation of the Paimio Sanatorium is a project of exceptional importance even on an international scale ’, Aalto-Alanen continues.

Plans are for the sanatorium to host, amongst other things, a variety of cultural events in the future.

The foundation was established by the Hospital District of Southwest Finland, the State of Finland, the Alvar Aalto Foundation and the cities of Paimio and Turku. The former owner of the sanatorium, the Hospital District of Southwest Finland, transferred the sanatorium properties, including all buildings and furnishings, to the foundation.

The establishment of the foundation is the result of an inquiry into the future of Paimio Sanatorium launched by the Ministry of Education and Culture and the Ministry of the Environment in 2019.

C&S Advised in Establishment and Tax Structuring

Our firm was first contacted in late 2019 by Heikki Aalto-Alanen who had been appointed by the ministries to head the project.

‘We were originally requested to comment on documentation, but our role grew with time. We have mainly assisted the foundation on a pro bono basis. It is wonderful to be a part of such a unique project and help preserve such an important part of the history of Finnish architecture’, said Partner Pauliina Tenhunen.

We advised the client in establishing the foundation and in securing non-profit status as well as in tax matters concerning the transfer of properties by requesting advance rulings from the Finnish Tax Administration and by designing a viable administrative structure for the foundation in consultation with the Finnish Tax Administration. We also helped draft the documentation relating to the establishment and helped to draft the foundation’s first financial, action and financing plan.

Our team included experts from our Corporate Governance, Taxation, Employment and Real Estate services.


Paimio Was Alvar and Aino Aalto’s Breakthrough

The Paimio Sanatorium is an exceptional work of architecture built in 1929–33. Alvar and Aino Aalto’s guiding principles in the design were people and the healing effect of architecture.

The building complex of the tuberculosis sanatorium was constructed in accordance with Aalto’s philosophy, right down to the smallest details of the furniture.

Tuberculosis patients were treated in the sanatorium until the 1960s, when the sanatorium was gradually converted into a general hospital. The building ceased functioning as a hospital in the mid-2010s.

The Team