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Vaasan LO 28.5.1986 269 AI generated

Gift tax liability denied when donor retained usage rights over funds deposited in child's name.

Case Number Vaasan LO 28.5.1986 269
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the gift tax assessment against the daughter regarding funds her father deposited in her name in 1978. Although the father declared the transfer as a gift, he explicitly retained usage rights over the bank accounts, preventing the daughter from controlling the assets. The court ruled that because the father maintained full control and decision-making power over the funds, the legal requirements for a completed gift were not met, thus no tax liability arose.

Legislator headnote

AI generated

PerVL 20 §; LahjanlupausL 4 §: A gift is not legally completed if the donor retains the right to use or dispose of the gifted property, thereby negating the transfer of ownership required for gift tax liability.

Keywords

AI generated
gift tax liability retained usage rights ownership transfer bank account control gift declaration parental control tax assessment dismissal

Cited Legislation

AI generated
PerVL 20 §
LahjanlupausL 4 §
AI generated
admin_1987_uusimaa-county__690
Life estate retained by donor must be included in gift value if no consideration is received.
kho-precedent_2016_104
Finnish Supreme Administrative Court allows gift tax deduction for retained fund assets despite equal shareholder rights.
kko-precedent_1999_75
Gift recipient must return property if they knew or should have known it infringed deceased spouse's heirs' rights.
kho-precedent_2000_59
Inheritance gift shares tax deduction rule applied to sale proceeds instead of gift date value.
admin_1995_uusimaa-county__353
Court dismissed claim for independence funds for a former ward who refused social care and used drugs.

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Full text

Oliko lahjaverovelvollisuus syntynyt, kun isä oli tallettanut

alaikäisen lapsensa nimelle avaamilleen pankkitileille varoja

pidättäen itselleen käyttöoikeuden tileihin.

Isä oli tallettanut vuonna 1978 alaikäisen tyttärensä nimelle

avaamilleen kolmelle pankkitille varoja ilmoituksensa mukaan

lahjoittamistarkoituksessa. Pankin antaman todistuksen mukaan

isä oli kuitenkin pidättänyt itselleen käyttöoikeuden tileihin.

Perintöverolautakunta määräsi tyttärelle talletetuista määristä

lahjaveron.

Koska isä, pidättäessään käyttöoikeuden tileihin, oli pidättänyt

itselleen oikeuden määrätä tileillä olevista varoista,

katsottiin, ettei tytär, ilmoitetusta lahjoittamistarkoituksesta

huolimatta, ollut saanut niitä lahjaksi.

PerVL 20 §

LahjanlupausL 4 §