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Keski-Suomen LO 7.9.1993 768 AI generated

Spousal gift deemed taxable under income tax law when consideration exceeds half of market value.

Case Number Keski-Suomen LO 7.9.1993 768
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
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Legislator summary

AI generated

The Administrative Court allowed the tax authority's assessment that spouses acquired a residence through a taxable transaction rather than a pure gift. Although the spouses argued the transfer was a gratuitous gift, the court found the consideration paid exceeded half of the property's market value. Consequently, the court ruled that the transaction fell under the specific provision for taxable acquisitions, granting the spouses the right to a housing deduction.

Legislator headnote

AI generated

TVL 146 a § (1335/1989); A transfer of property is considered a taxable acquisition under the income tax law when the consideration paid exceeds half of the property's market value, thereby denying the classification of a pure gift.

Keywords

AI generated
income tax law spousal gift consideration threshold housing deduction taxable acquisition market value assessment administrative court ruling

Cited Legislation

AI generated
TVL 146 a § (1335/1989)
AI generated
admin_1993_vaasa-county__358
Inheritance tax assessment dismissed because no valid gift deed transferred ownership rights.
admin_1995_vaasa-county__65
Court held that retained management rights in a property sale count as part of the buyer's payment, not a gift value.
kho-precedent_2016_160
Finnish Supreme Administrative Court dismissed transfer tax on a gift of apartment shares where the company's share was not agreed as consideration.
admin_1993_mikkeli-county__93
Administrative court dismissed tax deduction claim where gift-like property transfer lacked sufficient consideration.
kko-precedent_1999_75
Gift recipient must return property if they knew or should have known it infringed deceased spouse's heirs' rights.

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Full text

S:n puolisot ovat ostaneet lahjanluonteisella kaupalla miehen vanhemmilta muun muassa asuinkiinteistön. Toimitetussa lahjaverotuksessa kauppahinnan katsottiin olevan 56 prosenttia kiinteistön käyvästä arvosta. Kun vastikkeen osuus on ollut yli puolet kauppahinnasta, lääninoikeus katsoi, että puolisot ovat hankkineet asuinrakennuksen tulo- ja varallisuusverolain 146 a §:n tarkoittamalla vastikkeellisella saannolla. Puolisoilla oli siten oikeus asuntovähennykseen verotuksissaan.

Verovuosi 1990.

TVL 146 a § (1335/1989)

Ks. HE 110/1989 s. 11