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Kuopion LO 21.10.1988 756/I AI generated

Transfer of leasehold right to spouse without stamp duty due to pre-existing ownership share.

Case Number Kuopion LO 21.10.1988 756/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Kuopio allowed the transfer of half a leasehold right to the spouse without requiring stamp duty. The husband had leased the land in 1977, and the wife was deemed to have already owned half the house built on it. The court ruled that the 1987 transfer agreement was not a conveyance of ownership but merely a confirmation of her pre-existing share, thus exempting it from stamp duty under the Stamp Duty Act.

Legislator headnote

AI generated

LeimaveroL 16 §; LeimaveroL 26 §: A transfer of a leasehold right to a spouse does not constitute a conveyance of ownership for stamp duty purposes if the transferee is deemed to have already held a corresponding ownership share prior to the agreement.

Keywords

AI generated
spousal property transfer leasehold right conveyance stamp duty exemption pre-existing ownership share administrative court ruling

Cited Legislation

AI generated
LeimaveroL 16 §
LeimaveroL 26 §
AI generated
admin_1995_hame-county__834
Court ruled that a spouse with non-contractual freehold rights is the taxable owner for property tax purposes.
admin_1989_kuopio-county__9
Transfer of leasehold right with unfinished building triggers stamp duty if building is primary subject.
kho-precedent_1998_81
Inheritance tax deduction denied for life tenancy retained by donor despite marital relationship.
kho-precedent_2013_124
Supreme Administrative Court allows transfer tax on land purchase due to ten-year gap from first home construction.
admin_1993_kuopio-county__442
Buyer of city plot must pay stamp duty even if lease transfer wasn't reported to authorities.

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Full text

Onko suoritettava leimaveroa, kun puoliso vastikkeetta luovutti

toiselle puolisolle puolet tontinvuokraoikeudesta ja

kun tontilla oli rakennus, jonka tämä oli rahoittanut.

A oli vuokrannut kaupungilta tontin 22.7.1977. Tontille oli

sittemmin rakennettu perheen yhteiseen käyttöön omakotitalo.

A on 12.10.1987 luovuttanut puolet vuokraoikeudesta vaimolleen,

jonka on näytetty osallistuneen tontille rakennetun

talon rakentamiskustannuksiin.

Kaupungingeodeetti on jättänyt tutkimatta vuokraoikeuden

siirtohakemuksen, koska asiakirjaa ei ollut varustettu säädetyin

leimamerkein.

Lääninoikeus kumosi päätöksen ja palautti asian kaupungingeodeetille

uudelleen käsiteltäväksi. Koska vaimon oli katsottava

jo ennestään omistaneen puolet talosta, ei 12.10.1987 tehtyä

sopimus- ja luovutuskirjaa ollut pidettävä omistusoikeuden

luovutuskirjana.

Asiassa on hankittu verohallituksen lausunto.

LeimaveroL 16 §

LeimaveroL 26 §