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Uudenmaan LO 28.1.1988 62/III AI generated

Court allows deduction of lawyer fees from gross income for tax purposes when securing a loan.

Case Number Uudenmaan LO 28.1.1988 62/III
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court ruled that a portion of the lawyer's fees incurred to secure a loan could be deducted from gross income. The parties agreed on a purchase price with interest, and the lawyer secured the debt via a lien. The court determined that only the fee component corresponding to the interest portion of the total debt is deductible as an income-earning expense.

Legislator headnote

AI generated

TVL 25 §; The portion of a lawyer's fee paid to secure a loan that corresponds to the interest component of the total debt is deductible as an expense for income-earning purposes.

Keywords

AI generated
income tax deduction lawyer fees loan security gross income interest component tax liability administrative court

Cited Legislation

AI generated
TVL 25 §

Cited Case Law

AI generated
KHO:1970-II-536
AI generated
admin_1986_mikkeli-county__831
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Court allows interest capitalization as taxable income and capital assets under Finnish Tax Law.
admin_1988_central-finland-county__192
Inheritance tax increased due to incomplete will, but reduced from 20% to 10% for partial fault.
appeal_1982_eastern-finland__171
Tax court dismisses tax evasion charge where high interest savings were not reported due to unclear regulations.
admin_2009_hameenlinna__539
Administrative court dismissed claim for higher VAT refund interest, ruling statutory rates override general interest law.

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Full text

Oikeuskysymyksenä asiassa oli, saako verovelvollinen vähentää

yksityisoikeudelliseen sopimukseen perustuvasta korkotulosta

tulon hankkimisesta johtuneina menoina saatavan turvaamisesta

ja perimisestä aiheutuneet asianajajan palkkiot.

X ja Y olivat tekemässään omaisuuden erottelu- ja jakokirjassa

sopineet, että X lunastaa itselleen puolisoiden yhteisesti

omistaman kiinteistön. Lunastushinnaksi sovittiin 108 250

markkaa ja sille 16 prosenttia viivästyskorkoa eräpäivästä

lukien. Saatavansa turvaamiseksi Y joutui hakemaan tilaan

kiinnityksen. Kiinnityksen hakemisen hoiti asianajaja.

Verolautakunta katsoi, että kyseessä oli velkasuhde ja luki

saadun koron veronalaiseen tuloon.

Lääninoikeus katsoi, että asianajajan palkkiosta oli pidettävä

korosta vähennyskelpoisena tulonhankkimiskuluna sitä

osaa, joka vastasi korkojen osuutta pääoman ja sille maksetun

koron yhteismäärästä. Verovuosi 1984.

TVL 25 §

Vrt. KHO:1970-II-536