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Kuopion LO 26.9.1989 578/I AI generated

Inheritance tax ruling: stepchild of spouse's child excluded from first class inheritance tax group.

Case Number Kuopion LO 26.9.1989 578/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the plaintiffs' appeal regarding their inheritance tax classification. The plaintiffs argued that as stepchildren of their deceased grandfather's spouse, they should be taxed under the first inheritance tax class based on a specific property distribution. The Court held that the stepchild of a spouse's child does not qualify for the first inheritance tax class under Finnish law.

Legislator headnote

AI generated

PerVL 11 § 1 mom; The stepchild of a spouse's child is not included in the first class of inheritance tax.

Keywords

AI generated
inheritance tax stepchild status first class group spouse's child tax classification

Cited Legislation

AI generated
PerVL 11 § 1 mom
AI generated
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_1990_uusimaa-county__1631
Inheritance tax court ruled that a spouse's assets acquired after the first spouse's death constitute a legacy, not personal property.
admin_1988_uusimaa-county__65
Inheritance tax denied because beneficiary had not yet acquired ownership of shares after five years of residence.

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Full text

Asiassa oli, paitsi muuta, ratkaistavana kysymys, mihin

veroluokkaan luetaan aviopuolison lapsen rintaperillinen.

Valittajat ovat ensisijaisesti vaatineet, että heidät on

luettava I-veroluokkaan myös siltä osin kuin heille heidän

isoisänsä ja tämän puolison jälkeen toimitetussa perinnönjaossa

tullut omaisuus katsotaan siirtyneen testamentin nojalla

perintönä isoisän puolisolta.

Lääninoikeus katsoi, että perinnönjättäjän puolison lapsen

rintaperillistä ei lueta I-veroluokkaan ja hylkäsi valituksen.

Äänestys 2-1

PerVL 11 § 1 mom