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Uudenmaan LO 28.1.1988 65/III AI generated

Inheritance tax denied because beneficiary had not yet acquired ownership of shares after five years of residence.

Case Number Uudenmaan LO 28.1.1988 65/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 beneficiary's appeal against the inheritance tax assessment. The beneficiary resided in the apartment for three years after the testator's death, but the tax authority initially deemed the shares received subject to tax. The court ruled that ownership rights had not yet vested, meaning the statutory condition for tax liability was not met.

Legislator headnote

AI generated

PerVL 7 §; The inheritance tax does not apply to shares received under a will if the beneficiary has not yet acquired ownership rights, which requires continuous residence for five years.

Keywords

AI generated
inheritance tax liability ownership rights acquisition testamentary condition fulfillment continuous residence requirement administrative court review

Cited Legislation

AI generated
PerVL 7 §
AI generated
admin_1994_northern-karelia-county__785
Widow's will converted to management will; inheritance tax revoked as she never acquired ownership rights.
admin_1986_hame-county__343
Inheritance tax class reduced from III to I for daughter of deceased father's wife under inheritance tax law.
admin_1988_turku-and-pori-county__1264
Inheritance tax not due in year of death if survivor holds full management rights and estate undivided.
kho-precedent_2000_66
Inheritance tax applied to a future interest in a testator's estate before the primary beneficiary died.
admin_1992_kuopio-county__55
Inheritance tax court dismissed advance inheritance claim because decedent was not a legal heir at death.

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Full text

Perinnönjättäjän testamentin mukaan testamentin saaja saa

asunto-osakeyhtiön osakkeet siinä tapauksessa, että hän perheineen

on viidentoista vuoden kuluessa perinnönjättäjän kuolemasta

asunut yhtäjaksoisesti huoneistossa vähintään viisi

vuotta. Testamentissa määrättiin lisäksi, että huoneiston

hallintaa varten perustetaan säätiö. Säätiö oli perustettu

ja testamentin saaja oli asiaa lääninoikeudessa ratkaistaessa

asunut huoneistossa noin kolme vuotta.

Perintöverolautakunta katsoi, että testamentin saaja oli saanut

asunto-osakkeet purkavin ehdoin ja määräsi hänelle perintöveron.

Lääninoikeus katsoi, ettei testamentin saaja ainakaan vielä

ole saanut omistusoikeutta asunto-osakkeisiin ja ettei hänelle

vielä ole tullut määrätä perintöveroa.

PerVL 7 §