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Uudenmaan LO 29.9.1994 1521/3 AI generated

Inheritance tax deduction for real estate agent's commission on sold shares allowed by court.

Case Number Uudenmaan LO 29.9.1994 1521/3
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 a real estate agent's commission from the estate's inheritance tax liability. The deceased had mandated the sale of certain apartment shares and the division of proceeds among legatees, and the agent's fee was calculated based on the sale value. The court ruled that this commission constituted a deductible expense arising from the estate division, aligning with the statutory provisions on inheritance tax deductions.

Legislator headnote

AI generated

PerVL 9 § 2 mom; The commission paid to a real estate agent for the sale of estate shares constitutes a deductible expense in inheritance tax calculations when the proceeds are distributed among legatees.

Keywords

AI generated
inheritance tax estate division real estate commission deductible expense legatary shares PerVL 9 tax liability

Cited Legislation

AI generated
PerVL 9 § 2 mom
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_1997_lapland-county__250
Inheritance management right value cannot reduce acquisition cost for taxable transfer gain.
admin_1990_kuopio-county__21
Court dismisses claim to deduct estate administration costs without prior board approval or likelihood of occurrence.
admin_2015_helsinki__520
VAT refund claim dismissed as applicant failed to prove eligibility under Finnish VAT Act provisions.
kho-precedent_1997_73
Supreme Administrative Court dismissed tax appeal regarding shareholder liability for company debts under Finnish Tax Act.

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Full text

Perinnönjättäjä oli testamentissaan määrännyt, että eräät

asunto-osakkeet oli myytävä ja että kauppahinta oli jaettava

legaatinsaajien kesken. Kyseessä olevien asunto-osakkeiden

myynnistä kiinteistönvälittäjälle suoritettu palkkio

katsottiin legaatinsaajille pesän jaosta aiheutuneeksi

perintöverotuksessa vähennyskelpoiseksi kustannukseksi.

Lääninoikeus hyväksyi palkkion vähennettäväksi kyseessä

olevien asunto-osakkeiden arvosta.

PerVL 9 § 2 mom