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Itä-Suomen HAO 04.09.2019 19/0794/1 AI generated

Administrative court dismissed preliminary ruling request regarding inheritance and gift tax relief for property shares.

Case Number Itä-Suomen HAO 04.09.2019 19/0794/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Eastern Finland dismissed the applicant's request for a preliminary ruling on the application of the inheritance and gift tax relief provision. The applicant intended to transfer shares of two companies to three children, with one company primarily leasing a building to the other for business operations. The court rejected the request, noting that the specific conditions for the relief provision were not met in this context.

Legislator headnote

AI generated

Perintö- ja lahjaverolain 55 § 1 mom.; The court established that the relief provision does not apply when the leased property is used for the lessee's business operations rather than the lessor's own business activities.

Keywords

AI generated
inheritance and gift tax relief provision application property shares transfer lease agreement usage preliminary ruling request business operations distinction administrative court decision

Cited Legislation

AI generated
Perintö- ja lahjaverolaki 55 § 1 mom.
Perintö- ja lahjaverolaki 55 § 1 mom.
AI generated
admin_1987_hame-county__525
Inheritance tax exemption applies to shares of a real estate leasing company supporting a related commercial enterprise.
kho-precedent_2016_185
Family share swap within same group does not trigger inheritance and gift tax payment under Finnish law.
admin_1988_northern-karelia-county__567
Court ruled rental income from owned apartments is personal income, not business, for tax purposes in the municipality.
admin_2025_turku__1665
Inheritance tax law requires shareholder continuity but allows partial voting rights retention if business continues.
kho-precedent_2011_74
VAT transfer of business exemption applies even if seller continues similar business elsewhere.

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Full text

Asiassa oli haettu ennakkoratkaisua muun ohella perintö- ja lahjaverolain 55 §:n huojennussäännöksen soveltumisesta hakemuksessa kuvattuun Kiinteistö Oy A:n osakkeiden lahjoituksiin.

Hakemuksen mukaan X aikoi luopua samalla kertaa kaikista omistamistaan B Oy:n ja Kiinteistö Oy A:n osakkeista ja lahjoittaa ne kolmelle lapselleen. Kiinteistö Oy A:n liikevaihto muodostui vuokratuloista ja sen omistama teollisuusrakennus oli pääosin vuokrattuna huojennukseen oikeuttavaa toimintaa harjoittavan B Oy:n liiketoimintaa varten.

Perintö- ja lahjaverolaki 55 § 1 mom.

Asian ovat ratkaisseet hallinto-oikeustuomarit Toni Sarivirta, Marjo Wenho ja Mari Jääskeläinen. Asian esittelijä Mari Jääskeläinen.

KHO:n päätös 7.10.2020 taltionumero 3931/20: Valituslupahakemus hylätään.