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Hämeen LO 1.4.1986 386/II AI generated

Inheritance tax court excludes widow's share from estate due to unilateral pre-nuptial agreement denying her rights.

Case Number Hämeen LO 1.4.1986 386/II
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The inheritance tax board incorrectly included the widow's share of the couple's joint assets in the deceased's estate for tax purposes. The court found that a unilateral pre-nuptial agreement explicitly denied the widow any rights to her husband's assets, thereby excluding her share from the taxable estate. Consequently, the tax assessment was revoked and the matter was remanded to the tax board for recalculation without the widow's portion.

Legislator headnote

AI generated

PerVL 1 §; PerVL 36 §; PerVL 49 §; AL 35 §: Where a unilateral pre-nuptial agreement excludes one spouse's rights to the other's assets, such assets do not form part of the deceased's estate for inheritance tax purposes.

Keywords

AI generated
unilateral pre-nuptial agreement inheritance tax assessment spousal property rights estate composition taxable estate exclusion

Cited Legislation

AI generated
PerVL 1 §
PerVL 36 §
PerVL 49 §
AL 35 §

Cited Case Law

AI generated
Rautiala: Avioliitto-oikeus 1965 s. 367
Rautiala: Avioliitto-oikeus 1965 s. 367
AI generated
kho-precedent_2007_7
Supreme Administrative Court rules capital gains from share sales via foreign intermediary must be taxed solely as capital gains, not split.
admin_2025_eastern-finland__2686
Inheritance estate not deemed intermediary entity for tax avoidance law; taxpayer exempt from foreign entity tax rules.
admin_1990_uusimaa-county__1631
Inheritance tax court ruled that a spouse's assets acquired after the first spouse's death constitute a legacy, not personal property.
admin_1989_uusimaa-county__16
Inheritance tax on secondary inheritance dismissed because property transferred to heir before death.
admin_1985_uusimaa-county__436
Estate tax appeal dismissed; joint estate partners cannot be taxed separately on author's royalties.

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Full text

Kuuluuko kuolinpesään vainajan ja lesken yhteinen omaisuus kokonaisuudessaan vai ei, kun puolisoilla oli yksipuolinen avioehtosopimus, jonka mukaan vainajalla ei ollut avio-oikeutta lesken omaisuuteen.

Perintöverolautakunta katsoi, että vainajan kuolinpesän omaisuuteen oli luettava, paitsi vainajan yksityinen omaisuus, puolisoiden yhteinen omaisuus kokonaisuudessaan.

Koska vainajalla avioehtosopimuksen mukaan ei ollut avio-oikeutta lesken omaisuuteen, ei kuolinpesän varoihin perintöverotuksessa ole luettava lesken osuutta puolisoiden yhteiseen omaisuuteen. Perintöverotus kumottiin ja asia palautettiin perintöverolautakunnalle.

PerVL 1 §

PerVL 36 §

PerVL 49 §

AL 35 §

Rautiala: Avioliitto-oikeus 1965 s. 367