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Hämeen LO 19.3.1986 343/II AI generated

Inheritance tax class reduced from III to I for daughter of deceased father's wife under inheritance tax law.

Case Number Hämeen LO 19.3.1986 343/II
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The County Administrative Court allowed the correction of the inheritance tax assessment regarding a daughter of the deceased husband's wife. The tax board initially classified the inheritance under class III because the daughter was the widow's child, but the court found that under the law at the time of the widow's death, the inheritance should have been taxed under class I. Consequently, the court ordered the tax authority to recalculate the tax based on the lower class I.

Legislator headnote

AI generated

Perintöverolain 11 §; Perintöverolain 15 §: The inheritance tax class for a child of a deceased person's spouse is determined by the law in force at the time of the spouse's death, not the decedent's death, allowing for a reduction from class III to class I in this scenario.

Keywords

AI generated
inheritance tax class spouse's child tax assessment correction statutory time of death inheritance tax law

Cited Legislation

AI generated
PerVL 11 § 1 mom
PerVL 15 § 2 mom
AI generated
admin_1988_uusimaa-county__65
Inheritance tax denied because beneficiary had not yet acquired ownership of shares after five years of residence.
kko-precedent_1992_197
Supreme Court allows child's residence right deduction from inheritance share as valid pre-inheritance benefit.
kko-precedent_2007_21
Supreme Court voids gifts to evade testamentary restrictions, ordering restitution to the heir.
kho-precedent_2000_66
Inheritance tax applied to a future interest in a testator's estate before the primary beneficiary died.
admin_1992_kuopio-county__55
Inheritance tax court dismissed advance inheritance claim because decedent was not a legal heir at death.

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Full text

Isäpuoleltaan testamentilla omaisuutta saaneen henkilön veroluokka.

Puolisot olivat 7.7.1977 tehneet keskinäisen testamentin, jonka mukaan heidän omaisuutensa oli ensin menevä täysin omistusoikeuksin jälkeenjääneelle ja hänenkin kuoltua vaimon tyttärelle. Mies kuoli 16.11.1977 ja vaimo 26.12.1982.

Perintöverolautakunta katsoi tyttären saaneen isäpuolensa omaisuuden äitinsä jälkeen testamentilla isäpuolelta ja määräsi perintöveron tältä osin III veroluokan mukaan.

Koska tytär on isäpuolen aviopuolison lapsi, niin PerVL:n 11 §:n mukaan, sellaisena kuin se oli voimassa vaimon kuollessa, katsottiin, että perintövero olisi tältäkin osin ollut määrättävä I veroluokan mukaan. Perintöveron maksuunpanoa oikaistiin vastaavasti.

PerVL 11 § 1 mom

PerVL 15 § 2 mom