Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Helsingin HAO 12.9.2003 03/0578/1 AI generated

Luxembourg resident company deemed resident under Finnish tax treaty despite local tax exemption.

Case Number Helsingin HAO 12.9.2003 03/0578/1
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 tax authority's claim that a Luxembourg-registered company was a resident under the tax treaty. The company argued its tax exemption status meant it was not a resident, but the court focused on the treaty definition of residence based on local law. Consequently, the exemption did not alter the company's treaty residency status for double taxation relief purposes.

Legislator headnote

AI generated

SopS 18/1983 1, 3.1, 4.1: A company resident in a contracting state under that state's domestic law is considered a resident for treaty purposes, regardless of any tax exemptions granted by that state.

Keywords

AI generated
double taxation treaty tax residency company resident tax exemption Finnish law Luxembourg company administrative court

Cited Legislation

AI generated
SopS 18/1983 1
SopS 18/1983 3.1
SopS 18/1983 4.1

Cited Case Law

AI generated
KHO 22.12.2004 3345
AI generated
kho-precedent_2004_111
SICAV fund treated as resident for treaty despite domestic tax exemption in Finland vs Luxembourg case.
kho-precedent_2004_116
FCP funds deemed pass-through entities; US tax treaty applies to Finnish resident income from US sources via Luxembourg fund.
ECLI:FI:KHO:2025:59
Supreme Administrative Court dismissed tax deduction claim for Luxembourg parent company's intercompany loans under Finnish tax law.
kho-precedent_2011_88
Finnish citizen working for EU Parliament abroad remains generally taxable in Finland under Protocol 14.
kho-precedent_2010_37
Supreme Administrative Court dismissed EU Protocol 14 tax residence claim for Finnish citizen living in Luxembourg.

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

Suomen ja Luxemburgin välillä tulo- ja varallisuusveroja koskevan kaksinkertaisen verotuksen välttämiseksi tehdyn sopimuksen (SopS 18/1983; jäljempänä verosopimus) verotuksellista kotipaikkaa koskevan 4 artiklan 1 kappaleen mukaan tätä sopimusta sovellettaessa sanonnalla "sopimusvaltiossa asuva henkilö" tarkoitetaan henkilöä, joka tämän valtion lainsäädännön mukaan on siellä verovelvollinen kotipaikan, asumisen, liikkeen johtopaikan tai muun sellaisen seikan nojalla. Kysymys siitä, oliko Luxemburgissa rekisteröity ja siellä tuloverosta vapautettu yhtiö verosopimuksessa tarkoitetulla tavalla Luxemburgissa asuva ja siten verosopimuksen soveltamisalan piiriin kuuluva henkilö.

Suomen ja Luxemburgin välinen sopimus tulo- ja varallisuusveroja koskevan kaksinkertaisen verotuksen välttämiseksi (SopS 18/1983) 1 artikla, 3 artiklan 1 kappale ja 4 artiklan 1 kappale

KHO:n päätös 22.12.2004 taltionumero 3345: Päätöksen lopputulosta ei muuteta