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Turun HAO 20.04.2021 21/0149/2 AI generated

Tax court allows transfer of co-owned farm land as taxable disposal under tax law section 45.

Case Number Turun HAO 20.04.2021 21/0149/2
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 Turku allowed the taxpayer's request for a tax ruling regarding the dissolution of co-ownership in eight farm properties. The Tax Administration had previously determined that the transfer of shares constituted a taxable disposal under Section 45 of the Income Tax Act. The court upheld this classification, confirming that the exchange of ownership shares without monetary compensation or consolidation of properties qualifies as a disposal for tax purposes.

Legislator headnote

AI generated

Section 45 of the Income Tax Act; Section 21 of the Farming Income Tax Act: The court established that the transfer of ownership shares in co-owned agricultural properties, executed via a cadastral survey without monetary compensation or consolidation, constitutes a taxable disposal under Section 45 of the Income Tax Act.

Keywords

AI generated
co-ownership dissolution taxable disposal farm land transfer ownership shares exchange cadastral survey method income tax ruling agricultural property

Cited Legislation

AI generated
Section 45, paragraph 1 of the Income Tax Act
Section 21 of the Farming Income Tax Act

Cited Case Law

AI generated
KHO decision of 28.6.2022 H2028/2022
AI generated
kho-precedent_2001_48
Finnish Supreme Administrative Court dismissed appeal; joint ownership partition creates taxable capital gains under Income Tax Act.
ECLI:FI:KHO:2022:81
Finnish Supreme Court rules that equal-value partition of co-owned properties is not a taxable asset transfer under tax law.
admin_2016_northern-finland__72
Administrative court ruled transfer tax applies to land division as exchange rather than tax-free ownership dissolution.
kho-precedent_2009_65
Supreme Administrative Court allows tax deduction when intergenerational transfer cost is under 20% of sale price.
ECLI:FI:KHO:2024:84
Tax authority's decision to form a forest partnership was dismissed as the registration was merely technical.

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Full text

Ennakkoratkaisun hakijan ja hänen veljensä tarkoituksena oli purkaa yhteisomistussuhteensa (omistusosuudet ½ ja ½) kahdeksan kiinteistön osalta. Toimenpide oli tarkoitus suorittaa maanmittaustoimituksena niin sanotulla yhteishalkomisen kokonaisarvomenetelmällä siten, että osapuolille jaettavat kiinteistöt kokonaisarvoltaan vastaisivat heidän nyt omistamiaan osuuksia. Korvauksia ei maksettaisi eikä kiinteistöjä yhdistettäisi ennen toimitusta.

Verohallinto oli ennakkoratkaisuna lausunut, että hakemuksen ja jakosuunnitelmaluonnoksen mukaisesti tapahtuvaa kiinteistöjen yhteisomistuksen purkamista pidetään tuloverolain 45 §:n 1 momentissa tarkoitettuna luovutuksena ja hakijan katsotaan tällöin luovuttavan aiemman omistusosuutensa mukaisen osuuden omistamistaan tiloista.

Maatilatalouden tuloverolaki 21 §

Tuloverolaki 45 § 1 mom

KHO:n päätös 28.6.2022 H2028/2022. KHO muutti hallinto-oikeuden päätöstä. KHO:n vuosikirja 2022:81.