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Hämeen LO 11.9.1991 926/3 AI generated

Spousal mortgage interest for home purchase is excluded from housing benefit calculation under Finnish law.

Case Number Hämeen LO 11.9.1991 926/3
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 applicant's claim that mortgage interest paid by the wife for her husband's share of their joint home should be considered a housing expense. The court noted that the couple lived together since 1975 in a semi-detached house they owned in equal parts, and the wife purchased her husband's share in 1991 to fund his company's bankruptcy. The court ruled that the interest did not qualify as a personal loan for acquiring housing under the Housing Benefit Act because the funds were used to acquire a co-owned share rather than a separate dwelling unit.

Legislator headnote

AI generated

Asumistukilaki 1 § 1 mom; Asumistukilaki 6 § 2 mom: Interest on a loan taken by one spouse to purchase a co-owned share of a family home is not considered a housing acquisition expense for benefit purposes.

Keywords

AI generated
housing benefit calculation spousal loan interest co-owned property share family home acquisition administrative court ruling

Cited Legislation

AI generated
Asumistukilaki 1 § 1 mom
Asumistukilaki 1 § 1 mom
Asumistukilaki 6 § 2 mom
Asumistukilaki 6 § 2 mom
AI generated
admin_1996_kuopio-county__622
Administrative court allows cohabitant to deduct mortgage interest despite property being in partner's name under income tax law.
insurance_2000_8485-1999
Finnish Insurance Court ruled student living in shared ownership apartment with parents counts as living with parents for benefits.
kho-precedent_2005_25
Swedish tax court denies widow's home sale exemption due to lack of estate division before sale.
appeal_1985_helsinki__148
Court dismisses tenant's rent reduction claim where accommodation is temporary and comparable to hotel operations.
admin_1989_kuopio-county__15
Court allows tax deduction for rental income from property retained after partial sale.

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Full text

Asumistukea myönnettäessä huomioon otettaviin asumismenoihin ei luettu vaimon miehensä kiinteistöosuuden ostamista varten ottaman lainan korkoja.

Puolisot olivat asuneet vuodesta 1975 alkaen omakotikiinteistöllä, jonka he omistivat puoliksi kumpikin. Mies oli ollut yhtiömiehenä vuonna 1991 konkurssiin menneessä avoimessa yhtiössä. Vaimo osti miehensä osuuden edellä mainitusta omakotikiinteistöstä. Hänen tämän kaupan rahoittamiseksi ottamansa lainan korkoja ei pidetty asumistukilaissa tarkoitettuna asunnon hankkimista varten otetun henkilökohtaisen lainan korkoina.

Asumistukilaki 1 § 1 mom

Asumistukilaki 6 § 2 mom