Hydrolytic enzyme activities, carbon dioxide production and the growth of litter degrading fungi in different soil layers in a coniferous forest in Northern Finland

► Microbial activities were studied in the different layers in forest soil in Finland. ► Four enzyme activities and carbon dioxide production were highest in surface layer. ► Sulphatase activity was higher in the subsurface layers than in the surface layer. ► Enzyme activities in total soil were higher than in the acetate extracts of the soil. ► Litter degrading fungi produced hydrolytic enzymes in humus and eluvial soil plates.