Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Turun HAO 04.02.2008 08/0063/3 AI generated

Heirs granted inheritance tax reduction for spouse's home even if it is in the widow's estate.

Case Number Turun HAO 04.02.2008 08/0063/3
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 heirs to claim an inheritance tax reduction for the family home, despite the property being included in the widow's estate. The widow held the home as the couple's joint residence, and no specific inheritance division claim was raised by the heirs. The court ruled that the statutory right to a reduction for the family home persists regardless of the property's classification within the widow's assets.

Legislator headnote

AI generated

Perintökaari 3 luku 1 a § 1 ja 2 mom; Perintö- ja lahjaverolaki 9 § 3 mom: The right to a reduction in inheritance tax for the family home applies to heirs even when the property is legally part of the surviving spouse's estate, provided it was used as the joint residence.

Keywords

AI generated
inheritance tax reduction family home surviving spouse estate joint residence heirs rights

Cited Legislation

AI generated
Perintökaari 3 luku 1 a § 1 ja 2 mom
Perintökaari 3 luku 1 a § 1 ja 2 mom
Perintö- ja lahjaverolaki 9 § 3 mom
Perintö- ja lahjaverolaki 9 § 3 mom

Cited Case Law

AI generated
KHO:n päätös 8.6.2009 taltionumero 1464
KHO:n päätös 8.6.2009 taltionumero 1464.
AI generated
kko-precedent_1992_94
Supreme Court allows widow to keep former marital home despite probate officer's denial due to size and standard differences.
ECLI:FI:KHO:2018:139
Inheritance tax court rules widow's management right reduces full property value, not half, in joint home.
insurance_1997_5785-1996
Insurance court dismissed claim as insured's financial situation remained unchanged after mother's death and inheritance division.
admin_2006_kuopio__91
Tax court allows late tax deduction claim if filed before tax assessment finalizes and taxpayer chooses usage year.
admin_1987_hame-county__394
Administrative court dismissed appeal against inheritance tax correction due to lack of consent and hearing.

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

Oikeuskysymyksenä oli, onko rintaperillisillä oikeus hallintaoikeusvähennykseen lesken pitäessä hallinnassaan puolisoiden yhteisenä kotina käytetyn asunnon, vaikka lesken varallisuuteen sisältyy asunto.

Perintökaaren 3 luvun 1 a §:ään perustuva hallintaoikeuden arvo on velvoituksena vähennyskelpoinen siltä osin kuin kyse on puolisoiden yhteisenä kotinaan käyttämästä asunnosta. Asiassa ei ilmennyt, että vainajan perilliset olisivat esittäneet jakovaatimusta. Se oikaisulautakunnan päätöksensä perusteluna mainitsema seikka, että lesken varallisuuteen on sisältynyt hänen kodikseen sopiva asunto, ei poistanut perillisten oikeutta hallintaoikeusvähennykseen.

Perintökaari 3 luku 1 a § 1 ja 2 mom

Perintö- ja lahjaverolaki 9 § 3 mom

KHO:n päätös 8.6.2009 taltionumero 1464. Ei tutkittu, koska veronsaajien oikeudenvalvontayksikkö peruutti valituksen.