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Kuopion LO 29.9.1988 677/I AI generated

Gift tax applies regardless of donor's prior business income tax on gifted assets sale.

Case Number Kuopion LO 29.9.1988 677/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
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Legislator summary

AI generated

The Administrative Court of Kuopio upheld the lower court's decision that the donor must pay gift tax on the transferred shares. The donor argued that prior taxation of the shares' sale under business income rules exempted the gift from separate gift tax liability. The court ruled that the two tax regimes operate independently, meaning the donor's prior business income tax status does not negate the obligation to pay gift tax on the transfer itself.

Legislator headnote

AI generated

PerVL 18 §; Gift tax liability arises from the transfer of assets regardless of whether the donor was previously taxed on the sale of those assets under business income provisions.

Keywords

AI generated
gift tax liability business income tax independent tax regimes asset transfer taxation donor tax obligation

Cited Legislation

AI generated
PerVL 18 §
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_2000_59
Inheritance gift shares tax deduction rule applied to sale proceeds instead of gift date value.
kho-precedent_2016_160
Finnish Supreme Administrative Court dismissed transfer tax on a gift of apartment shares where the company's share was not agreed as consideration.
admin_1990_uusimaa-county__180
Inheritance tax court rejected minority share valuation based on market offer requiring full company acquisition.
kho-precedent_2016_104
Finnish Supreme Administrative Court allows gift tax deduction for retained fund assets despite equal shareholder rights.

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Full text

Onko lahjansaajan kannalta merkitystä sillä, että lahjanantajaa

on verotettu lahjan myynnistä saadusta tulosta.

Valittaja oli 24.2.1984 päivätyllä lahjakirjalla saanut isältään

lahjaksi erään asunto-osakeyhtiön osakkeet. Sanotut

osakkeet oli myyty 21.8.1984. Osakkeiden myynnistä verotettiin

vrotuslain 56 §:n nojalla lahjanantajaa, jonka liikkeen

vaihto-omaisuuteen sanottujen osakkeiden katsottiin kuuluvan.

Lääninoikeus katsoi, että kun lahjaa ei ole peruutettu eikä

lahjoitus ole muutoin käynyt mitättömäksi, on lahjansaajan

ollut suoritettava siitä lahjavero. Lahjaverotuksen kannalta

ei siis ollut merkitystä sillä, että lahjoitettujen osakkeiden

myynnistä oli elinkeinoverolain mukaisesti verotettu lah-

janantajaa.

PerVL 18 §