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Kuopion LO 18.1.1989 36/I AI generated

Funeral portrait costs are deductible expenses reducing the estate value for inheritance tax purposes.

Case Number Kuopion LO 18.1.1989 36/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 deduction of 600 marks for funeral portraits from the estate's value for inheritance tax. The taxpayer requested this reduction, and the lower court agreed that these costs were deductible expenses. The court upheld this decision based on the statutory provisions governing deductible expenses in inheritance tax calculations.

Legislator headnote

AI generated

PerVL 9 § 2 mom; Funeral portrait costs incurred are recognized as deductible expenses that reduce the taxable value of the estate.

Keywords

AI generated
inheritance tax estate value deductible expenses funeral portraits tax reduction estate assets PerVL 9

Cited Legislation

AI generated
PerVL 9 § 2 mom
AI generated
kko-other_1995_4957
Heir liable for funeral costs if estate assets insufficient to cover debts.
admin_1990_kuopio-county__21
Court dismisses claim to deduct estate administration costs without prior board approval or likelihood of occurrence.
admin_1993_northern-karelia-county__609
Inheritance tax appeal dismissed; court upheld valuation based on market value at death despite later sales.
kko-precedent_1998_163
Supreme Court dismisses appeal; estate assets exceeding funeral costs do not exempt heir from debt liability under inheritance code.
admin_1991_kuopio-county__109
Inheritance tax relief denied because farm work was done for the estate, not the heirs.

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Full text

Ovatko hautajaiskuvista aiheutuneet kustannukset perintöverotuksessa

vähennettäviä kustannuksia.

Verovelvollinen oli, paitsi muuta, vaatinut vähennettäväksi

kuolinpesän omaisuuden arvosta hautajaiskuvien kustannukset

600 markkaa.

Lääninoikeus katsoi hautajaiskuvien hankkimisesta aiheutuneet

menot sellaisiksi kustannuksiksi, jotka saadaan vähentää

kuolinpesän omaisuuden arvosta.

Äänestys 2-1

PerVL 9 § 2 mom