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Uudenmaan LO 28.1.1988 67/III AI generated

Inheritance tax surcharges paid during the decedent's life are deductible from estate value.

Case Number Uudenmaan LO 28.1.1988 67/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 appeal against the County Court's decision to permit deductions for stamp duty and surcharges paid by the decedent before death. The plaintiff had paid these taxes in 1985 and argued they should reduce the taxable estate value. The court ruled that since the taxes were levied during the decedent's lifetime, they qualify as deductions under the Inheritance Act.

Legislator headnote

AI generated

PerVL 9 § 2 mom; PerVL 50 §: Stamp duty and surcharges levied on the decedent during their lifetime are deductible from the value of the estate for inheritance tax purposes.

Keywords

AI generated
inheritance tax deduction stamp duty payment estate value reduction lifetime tax liability administrative court appeal

Cited Legislation

AI generated
PerVL 9 § 2 mom
PerVL 50 §
PerVL 56 §

Cited Case Law

AI generated
KULO T:255/II A:26.3.1986
Toisin KULO T:255/II A:26.3.1986
AI generated
admin_1995_hame-county__192
Inheritance tax court ruled collateral inheritance value based on asset acquisition price, deducting transaction fees.
kho-precedent_2000_49
Inheritance tax exemption for agricultural land not granted to deceased farmer's estate in Finland.
admin_1997_kuopio-county__236
Administrative court rules agricultural subsidies paid to an estate are estate income under tax law.
admin_1995_northern-karelia-county__140
Administrative court allows debt deduction from estate assets under inheritance tax law despite unequal distribution.
kho-precedent_2013_35
Successor's estate cost basis includes half of deceased heir's estate tax valuation in nested estates.

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Full text

Perinnönjättäjä kuoli 12.6.1984. Hän oli 26.3.1984 ostanut

asuntoon oikeuttavat osakkeet. Perillinen esitti leimaverolaskelman

ja suoritti leimaveron 15.11.1985, jolloin lisäksi

määrättiin suoritettavaksi veronlisäystä ajalta 1.5.1984-

30.11.1985.

Lääninoikeus katsoi, että leimavero sekä touko- ja kesäkuulta

1984 määrätyt veronlisäykset olivat perinnönjättäjän elinaikaan

kohdistuvina veroina vähennettävissä kuolinpesän omaisuuden

arvosta. Valitus oli perustevalitus. Veronjärjestelyä

ei ollut haettu ja aika sen hakemiselle oli lääninoikeuden

päätöksentekohetkellä kulunut umpeen.

PerVL 9 § 2 mom

PerVL 50 §

PerVL 56 §

Toisin KULO T:255/II A:26.3.1986