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Uudenmaan LO 15.12.1986 1623/III AI generated

Court holds child support funds are not child assets; father's deposits require a trustee or specific gift law procedure to be valid gifts.

Case Number Uudenmaan LO 15.12.1986 1623/III
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court ruled that child support payments constitute the child's assets, not the father's, and thus the father's subsequent deposits were invalid gifts. The court found that without a designated trustee or compliance with the Gift Law's specific procedures, the father's transfers to the children's accounts did not legally constitute gifts triggering inheritance tax. Consequently, the tax authority's claim based on these transfers was rejected because the legal requirements for establishing a valid gift were not met.

Legislator headnote

AI generated

PerVL 9 § 1 mom; PerVL 10 § 1 mom; PerVL 18 § 1 mom; PerVL 20 § 1 mom; PerVL 21 §; LapsilisäL 1 § 1 mom; LapsilisäL 3 § 1 mom: Child support payments are the child's assets, not the parent's; therefore, parent deposits to child accounts require a trustee or strict gift law compliance to constitute valid gifts.

Keywords

AI generated
child support funds gift law procedures inheritance tax liability parental deposits asset ownership status trustee requirement administrative court ruling

Cited Legislation

AI generated
PerVL 9 § 1 mom
PerVL 10 § 1 mom
PerVL 18 § 1 mom
PerVL 20 § 1 mom
PerVL 21 §
LapsilisäL 1 § 1 mom
LapsilisäL 3 § 1 mom
AI generated
kho-precedent_2000_65
Court allows inheritance tax on shares where donor retained lifetime income rights and requested no sale during life.
kho-precedent_2000_59
Inheritance gift shares tax deduction rule applied to sale proceeds instead of gift date value.
kho-precedent_2016_104
Finnish Supreme Administrative Court allows gift tax deduction for retained fund assets despite equal shareholder rights.
admin_1988_uusimaa-county__292
Court allows gift tax on loans used as gift proceeds despite under-reporting in declarations.
admin_1989_kuopio-county__7
Court ruled leasehold and land transfer tax applies to combined value when spouses and minor child are involved.

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Full text

Isä oli alaikäisten lastensa pankkitileillä olevilla varoilla,

jotka olivat kertyneet muun muassa lapsilisistä, ostanut

lasten nimiin pörssiosakkeita.

Lääninoikeus:Lapsilisät, jotka suoritetaan lapsen elatusta ja

kasvatusta varten, eivät ole lapsen varoja. Isän lastensa

pankkitileille tekemät talletukset eivät ole pätevästi tehtyjä

ja lahjaverovelvollisuuden aiheuttavia lahjoituksia, ellei

lahjoitusten vastaanottamista varten ole määrätty uskottua

miestä tai talletuksia ole tehty lahjanlupauslain 4 §:ssä

säädetyssä järjestyksessä. Isän ostettua lastensa nimiin

osakkeita on lahjoitukset katsottava tuolloin tehdyiksi ja

lahjaverovelvollisuuden alkaneen. Osakkeiden käyväksi arvoksi

katsottiin niiden pörssiarvo sinä päivänä, jona lahjoitukset

tehtiin.

PerVL 9 § 1 mom

PerVL 10 § 1 mom

PerVL 18 § 1 mom

PerVL 20 § 1 mom

PerVL 21 §

LapsilisäL 1 § 1 mom

LapsilisäL 3 § 1 mom