Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Uudenmaan LO 13.12.1991 1750/3 AI generated

Inheritance tax deduction for widow's management right applies even if inherited house is exchanged for a new one.

Case Number Uudenmaan LO 13.12.1991 1750/3
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 deduction of the widow's management right from the inheritance tax base despite the exchange of the inherited property. The widow and children purchased a new apartment with the proceeds from the sale of the original family home, which was part of the estate at the time of the decedent's death. The court ruled that the management right must be valued based on the new property's price because the right legally attached to the replacement dwelling rather than the original one.

Legislator headnote

AI generated

Perinnöverolaki 9 § 3 mom; Perintöverolaki 3 luku 1 a § 2 mom; Perintöverolaki 3 luku 1 a § 3 mom: When an inherited property is exchanged for a new one, the deduction for the surviving spouse's management right must be calculated based on the value of the new property to which the right has transferred.

Keywords

AI generated
inheritance tax deduction management right valuation property exchange estate succession spousal rights

Cited Legislation

AI generated
PerVL 9 § 3 mom
PK 3 luku 1 a § 2 mom
PK 3 luku 1 a § 3 mom
PK 12 luku 4 § 1 mom
PK 12 luku 4 § 2 mom
PK 12 luku 8 §
AI generated
ECLI:FI:KHO:2018:139
Inheritance tax court rules widow's management right reduces full property value, not half, in joint home.
admin_1990_northern-karelia-county__277
Inheritance tax court decision reversed by administrative court regarding widow's management rights deduction.
admin_1994_northern-karelia-county__785
Widow's will converted to management will; inheritance tax revoked as she never acquired ownership rights.
admin_1988_turku-and-pori-county__1264
Inheritance tax not due in year of death if survivor holds full management rights and estate undivided.
admin_1988_uusimaa-county__65
Inheritance tax denied because beneficiary had not yet acquired ownership of shares after five years of residence.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Perinnönjättäjä kuoli 27.4.1990 ja häneltä jäi leski ja

kaksi alaikäistä lasta. Perheen yhteisenä kotina käytetty

asunto myytiin 2 200 000 markalla 21.6.1990 ja lesken ja

lasten nimiin ostettiin 16.7.1990 uusi asunto 1 960 000

markalla. Valtionasiamies vaati valituksessaan muun ohella,

että perintöverotuksessa vähennetty lesken hallintaoikeuden

arvo asuntoon poistetaan.

Lääninoikeus katsoi, että lesken pidättämä hallintaoikeus

asuntoon on perintöverotuksessa otettava vähennyksenä huomioon,

vaikka se asunto, joka sisältyi pesän omaisuuteen

perinnönjättäjän kuollessa, oli vaihdettu toiseen. Kun

lesken hallintaoikeus kohdistui uuteen, ensimäisen asunnon

sijaan tulleeseen asuntoon, oli hallintaoikeuden arvo vahvistettava

uuden asunnon arvon perusteella.

PerVL 9 § 3 mom

PK 3 luku 1 a § 2 mom

PK 3 luku 1 a § 3 mom

PK 12 luku 4 § 1 mom

PK 12 luku 4 § 2 mom

PK 12 luku 8 §