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Kuopion LO 18.6.1987 471/II AI generated

Court rejects splitting husband's farm income from wife's estate after her death in the tax year.

Case Number Kuopion LO 18.6.1987 471/II
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's request to split farm income between the husband and his deceased wife's estate. The tax authority had taxed the entire income as the husband's personal earnings, rejecting the claim to allocate a portion to the estate. The court ruled that income derived from the husband's work during the year of the wife's death must remain his personal income and cannot be divided.

Legislator headnote

AI generated

TVL 17b § 3 mom; Income derived by a taxpayer from work performed in the year of a spouse's death constitutes the taxpayer's personal income and cannot be allocated to the spouse's estate.

Keywords

AI generated
farm income allocation spouse death estate personal income tax husband wife estate agricultural earnings

Cited Legislation

AI generated
TVL 17b § 3 mom
AI generated
kko-precedent_1994_81
Supreme Court dismisses appeal where heir lacks authority to allocate undivided estate property without consent.
kko-precedent_1987_55
Heir lost inheritance share right by failing to claim statutory share within legal time limits after testator's death.
admin_1995_hame-county__968
Court allows taxpayer to choose between three or five years for severance pay income averaging.
kho-precedent_2000_49
Inheritance tax exemption for agricultural land not granted to deceased farmer's estate in Finland.
admin_2016_eastern-finland__512
Administrative court quashes decision for procedural errors regarding inheritance estate income inclusion in care fees.

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Full text

Voidaanko kotieläimistä verovuonna 1983 saadut mm. vuodelle

1984 jaksotetut vastikkeet ja korvaukset jakaa ansiotulona

verotettavaksi varsinaisen yrittäjän ja hänen puolisonsa kuolinpesän

kesken.

Puoliso oli kuollut vuonna 1983 eli sinä vuonna, jona olennainen

osa kotieläimistä oli myyty. Maatalouden ansiotulosta

oli 20 % jaettu puolison tuloksi puolison kuolinvuonna.

Verolautakunta on vuonna 1984 verottanut maataloustulon kokonaan

varsinaisen yrittäjän tulona eikä hyväksynyt mm. jaksotetun

tulon jakamista kuolinpesän ansiotuloksi.

Lääninoikeus katsoi, ettei maatalouden ansiotuloksi katsottavaa

jaksotetusta kotieläintulosta verovuonna tuloutettavaa

osaa voitu jakaa varsinaisen yrittäjän ja hänen puolisonsa

kuolinpesän kesken varsinaisen yrittäjän ja hänen puolisonsa

kuolinvuoden työskentelyn suhteessa, vaan ko. tulo on katsottava

kokonaan varsinaisen yrittäjän tuloksi.

Verovuosi 1984

TVL 17b § 3 mom