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Mikkelin LO 7.4.1995 274 AI generated

Administrative court allows interest deduction for family home used as primary residence by spouses.

Case Number Mikkelin LO 7.4.1995 274
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Finland allowed the deduction of interest on a loan for a family home used as the primary residence by spouses. The spouses moved to a new municipality for work, retaining their rural cottage as their main home while living in a work-provided apartment in the new town. The court ruled that the cottage constituted the permanent residence for tax purposes, permitting interest deductions at the preferential housing loan rate for 1992.

Legislator headnote

AI generated

TVL_88_§; TVL_89_§: Interest on a loan for a property used as the taxpayer's permanent residence is deductible at the preferential housing loan rate, even if the taxpayer resides in a different property due to employment.

Keywords

AI generated
permanent residence determination interest deduction eligibility family home tax status housing loan rate preference spousal residence location

Cited Legislation

AI generated
TVL_88_§
TVL_89_§

Cited Case Law

AI generated
KHO 27.7.1994, T:3203
KHO 27.7.1994, T:3203 (ATK-B)
KHO:n päätös T:449, A:20.2.1996
AI generated
admin_1990_hame-county__167
Family with two homes on same town has one home as tax residence if other is insufficient.
admin_1988_mikkeli-county__140
Administrative court ruled tax residence is work location and interest deduction capped at 10,000 marks.
admin_1996_hame-county__612
Court denies mortgage interest deduction for vacation home sale profit as it is not a prior loan cost.
admin_1997_kuopio-county__238
Taxpayer's choice of forest tax system for 1993-2005 validly prevents tax authority from changing 1994 assessment via tax agent appeal.
admin_1997_uusimaa-county__1087
Court dismissed tax deduction claim for non-deductible mortgage interest under Finnish Tax Act provisions.

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Full text

Puolisot muuttivat vuodenvaihteessa 1991-1992 alaikäisten

lastensa kanssa X:n kunnasta Y:n kuntaan vaimon erikoislääkäriksi

pätevöitymiseen liittyvän useamman vuoden kestävän

määräaikaisen työpaikan takia. Myös aviomies sai työpaikan

saman työnantajan palveluksessa. Perhe asui Y:n kunnassa

työsuhdeasunnossa. Viikonloppuisin ja loma-aikoina perhe

oleskeli puolisoiden X:n kunnassa omistamassa omakotitalossa,

jota oli käytetty perheen vakituisena asuntona ennen muuttoa

Y:n kuntaan. Puolisot eivät omistaneet muuta asuntoa. Omakotitaloa

ei ole annettu vuokralle eikä se ole ollut myytävänä.

Lääninoikeus katsoi, että omakotitaloa oli pidettävä

sellaisena puolisoiden vakituisena asuntona, jonka hankkimisesta

johtuvan velan korot olivat asuntolainakorkoina vähennyskelpoisia

verovuonna 1992.

TVL_88_§

TVL_89_§

Kts. KHO 27.7.1994, T:3203 (ATK-B)

KHO:n päätös T:449 (ATK-B), A:20.2.1996: Kumottu ja toimitetut

verotukset saatettu voimaan.