Kuopion LO 12.1.1990 21/I AI generated

Court dismisses claim to deduct estate administration costs without prior board approval or likelihood of occurrence.

Case Number Kuopion LO 12.1.1990 21/I

Court / Authority Hallinto-oikeus

Jurisdiction

Finland (FI)

Decision Date 12.01.1990

Outcome Dismissed

Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's appeal regarding the deduction of estate administration costs from the estate's value. Although the will reserved 10,000 marks for inheritance distribution costs, the lower court found no actual expenses had been incurred and deemed it unlikely any would arise for this specific estate. Consequently, the court ruled that without evidence of actual or probable costs, the reservation cannot justify a reduction in the taxable estate value.

Legislator headnote

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PerVL 9 § 2 mom; The court may not deduct estate administration costs from the estate's value unless the costs have actually been incurred or are sufficiently probable, even if a reservation for such costs exists in the will.

Keywords

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estate administration costs inheritance tax valuation cost reservation validity administrative court appeal probable cost assessment

Cited Legislation

AI generated

PerVL 9 § 2 mom

AI generated

kko-precedent_1998_163

Supreme Court dismisses appeal; estate assets exceeding funeral costs do not exempt heir from debt liability under inheritance code.

admin_1993_northern-karelia-county__609

Inheritance tax appeal dismissed; court upheld valuation based on market value at death despite later sales.

admin_1989_kuopio-county__36

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

admin_1991_kuopio-county__239

Administrative court dismissed tax litigation costs claim due to lack of jurisdiction over underlying tax appeal.

admin_1995_northern-karelia-county__140

Administrative court allows debt deduction from estate assets under inheritance tax law despite unequal distribution.

Full text

Voidaanko kuolinpesän omaisuuden arvosta vähentää pesän

jaosto aiheutuvat kohtuulliset kustannukset, ellei pesän

jaosto ja siitä aiheutuneista kuluista ole esitetty selvitystä.

Vainajan jälkeen laaditussa perukirjassa perilliset olivat

tehneet varauksen 10.000 markkaa perinnönjakokuluihin.

Perintöverolautakunta jätti verotusta toimittaessa hyväksymättä

pesän varojen vähennykseksi perinnönjakokuluihin

tehdyn varauksen.

Verovelvollinen on, paitsi muuta, vaatinut perustevalituksin

otettavaksi huomioon perukirjassa ilmoitetun perinnön

jakokuluihin merkityn 10.000 markan varauksen.

Lääninoikeus hylkäsi valituksen, koska jakokustannuksia ei

ollut syntynyt, eikä ollut saatettu todennäköiseksi, että

niitä nyt kysymyksessä olevan pesän osalta syntyisikään.

Äänestys

PerVL 9 § 2 mom