Tax law specialist Moritz Scherleitner learned both the language and tax system after moving to Finland

During the spring our Faces for research interview series presents Young Academy Finland’s international members. Moritz Scherleitner believes that Finnish sisu helps especially when learning the local language.

Who are you?

My name is Moritz Scherleitner. I am a 36-year-old Assistant Professor (tenure track) of Tax Law at Aalto University, originally from Villach, Austria.

What is your field and your research topic?

I focus primarily on European and international tax law. In addition, I am involved in several large multidisciplinary research projects.

What led you to relocate to another country?

My wonderful Finnish wife!

Moving abroad has shaped me enormously—both personally and professionally.

What are the pros and cons of changing your research environment?

Good question. Moving abroad has shaped me enormously—both personally and professionally. Because my field is tax law, I wanted to learn the local language and familiarise myself with the Finnish tax system. Even though my research does not specifically concentrate on Finnish taxation, this has been an intellectually rewarding experience that has broadened my overall understanding of tax law. It is an opportunity I would not have had had I stayed in Vienna.

Of course, there were also challenges. This is not so much a “con” as an inevitable part of relocating: I had the privilege—and the obligation—to start from the bottom. For me, this was difficult. I did not secure a funded PhD position at the University of Helsinki, despite making it far in the recruitment process. I only obtained the study right and had to complete my PhD while working part-time, which was at times demanding. Still, I was convinced that if I worked exceptionally hard—on both the thesis and myself—it would eventually pay off. And it did.

I am genuinely grateful to my employer at the time, PwC Finland, for allowing me to focus on my PhD during periods of grant funding. I am also deeply indebted to my mentors, Marjaana Helminen and Tomi Viitala, who believed in me and supported me during that phase, and to my current supervisor, Petri Kuoppamäki, for helping me grow into my present role.

What kind of support have you received as an international researcher?

As the anecdote above shows—quite a lot.

Any funny cultural misunderstandings you’ve encountered?

I teach parts of my courses in Finnish, spoken with an Austrian accent. I suspect that alone provides sufficient material for cultural misunderstandings.

What advice would you give for other international scholars, whether in Finland or elsewhere?

Finnish has a word—sisu—which refers to a particular type of perseverance. When you come here, there will be moments when you need it, especially if you try to learn Finnish. The beginning is tough. My suggestion is to take all the language courses you can and to show sisu by consistently speaking Finnish whenever possible. Eventually, it will click.