The Secretariat has the honour to transmit to the Human Rights Council the report of the Independent Expert on the enjoyment of all human rights by older persons, Claudia Mahler, on her country visit to Finland from 26 October to 4 November 2021. The purpose of the visit was to identify good practices and gaps in the implementation of existing laws and policies relating to the promotion and protection of the human rights of older persons. On the basis of the information gathered prior to, during and after the visit, the Independent Expert analyses the challenges faced in the realization of all human rights by older persons, paying particular attention to marginalized persons and groups in vulnerable situations. In her report, the Independent Expert assesses, to the extent possible, the implementation of existing international instruments, laws and policies pertaining to the enjoyment of all human rights by older persons in Finland.