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Uudenmaan LO 17.12.1987 1460/III AI generated

Inheritance tax liability remains based on statutory share value, not actual cash received in distribution.

Case Number Uudenmaan LO 17.12.1987 1460/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 allowed the tax authority's claim for inheritance tax based on the statutory one-quarter share of the estate's value. Although the heirs received their portion in cash during the distribution, the court found this amount insufficient to cover the tax due on the full statutory share. The decision established that tax liability is determined by the legal share's value, regardless of the specific form or amount of assets actually distributed to the heir.

Legislator headnote

AI generated

PK 7 luku 1 §; PerVL 6 §, 9 § 1 mom, 10 § 1 mom, 25 §: Inheritance tax liability is calculated based on the statutory share of the estate's value, irrespective of the actual monetary amount received by the heir during the distribution process.

Keywords

AI generated
inheritance tax liability statutory share value estate distribution cash payment insufficiency heir tax obligation

Cited Legislation

AI generated
PK 7 luku 1 §
PerVL 6 §
PerVL 6 § PerVL 9 § 1 mom PerVL 10 § 1 mom
PerVL 9 § 1 mom
PerVL 6 § PerVL 9 § 1 mom PerVL 10 § 1 mom
PerVL 10 § 1 mom
PerVL 6 § PerVL 9 § 1 mom PerVL 10 § 1 mom
PerVL 25 §
AI generated
admin_2022_turku__1524
Tax authority corrected inheritance tax based on testament wording; court dismissed challenge as procedural error.
kho-precedent_2013_52
Supreme Administrative Court dismisses appeal; claiming partial inheritance right does not constitute a gift for tax purposes.
admin_1987_hame-county__394
Administrative court dismissed appeal against inheritance tax correction due to lack of consent and hearing.
admin_2010_turku__606
Inheritance tax law requires adding gifts within three years of death to the estate before calculating shares.
appeal_1983_eastern-finland__2544
Court dismisses will provision violating equal division principle among statutory heirs.

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Full text

Leski oli puolisoiden keskinäisen omistusoikeustestamentin

perusteella perinyt perinnönjättäjän omaisuuden. Rintaperilliset

olivat vaatineet lakiosiaan. Toimitetussa perinnönjaossa

rintaperilliset olivat saaneet lakiosansa rahana. Verovelvollisen

perinnönjaossa lakiosana saama rahamäärä oli

pienempi kuin lakiosaa vastaava osuus perintöverotuksessa

vahvistetusta pesän säästöstä. Koska rintaperillisen lainmukainen

lakiosa, jota hän oli vaatinut, oli yksi neljäsosa

perinnönjättäjän omaisuuden arvosta, hänen oli suoritettava

perintöveroa tuosta osuudestaan riippumatta siitä,

mitä varoja hän oli perinnönjaossa saanut.

PK 7 luku 1 §

PerVL 6 § PerVL 9 § 1 mom PerVL 10 § 1 mom

PerVL 25 §