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KHO:1998:27 AI generated

Inheritance management right value cannot reduce inheritance tax deduction but does not affect property acquisition cost for capital gains tax.

Case Number KHO:1998:27
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court allowed the taxpayer's claim to deduct the acquisition cost of property based on its tax value used in inheritance tax calculations. The court clarified that while the value of the inheritance management right is a separate deduction for inheritance tax purposes, it does not influence the valuation of the property for capital gains tax. Consequently, the management right's value could not be used to reduce the acquisition cost when calculating the taxable profit under the Income Tax Act.

Legislator headnote

AI generated

Tuloverolain 47 § 1 momentin mukaan; PerVL 9 § 3 momentin mukaan: The value of an inheritance management right deducted for inheritance tax purposes cannot be applied to reduce the acquisition cost of the property for capital gains tax calculations.

Keywords

AI generated
inheritance management right acquisition cost deduction inheritance tax valuation capital gains tax property tax assessment tax value reduction separate tax deductions

Cited Legislation

AI generated
Tuloverolain 46 § 1 mom
Tuloverolain 47 § 1 mom
PerVL 9 § 3 mom
AI generated
admin_1997_lapland-county__250
Inheritance management right value cannot reduce acquisition cost for taxable transfer gain.
kho-precedent_2009_65
Supreme Administrative Court allows tax deduction when intergenerational transfer cost is under 20% of sale price.
admin_2005_helsinki__555
Advance tax on inheritance gain deemed based on mother's death date, not father's, due to prior lien.
kho-precedent_2014_82
Inadmissible: Inheritance tax applied once to gifted property; no consecutive succession for Article 17 exemption.
kho-precedent_2007_21
Supreme Administrative Court allows 50% deemed acquisition cost for pre-1989 property sale when inheritance value is lower.

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Full text

Tuloverolain 47 §:n 1 momentin mukaan vastikkeetta saadun omaisuuden hankintamenoksi katsotaan perintö- ja lahjaverotuksessa käytetty verotusarvo. Perintö- ja lahjaverolain 9 §:n 2 ja 3 momentissa luetellaan eriä, jotka saadaan perintöverotusta toimitettaessa lukea perinnön arvon vähennykseksi. Perinnön arvosta saadaan muun ohella vähentää perinnönjättäjän puolison saaman perintökaaren 3 luvun 1 a §:ssä tarkoitetun hallintaoikeuden arvo. Hallintaoikeuden arvo on perintöverotukseen liittyvä erillinen vähennyserä, joka otetaan huomioon perintöveroa laskettaessa ja vähennetään perilliselle tulevan omaisuuden arvosta eikä kiinteistön arvosta. Se ei vaikuta myöstkään sen arvon vahvistamiseen, jota on pidettävä kiinteistön verotusarvona, minkä vuoksi hallintaoikeuden arvolla ei voitu pienentää kiinteistön hankintamenon määrää verotettavaa luovutusvoittoa tuloverolain 45 ja 46 §:n mukaan vahvistettaessa. Verovuosi_1994.

TuloveroL 46 § 1 mom

TuloveroL 47 § 1 mom

PerVL 9 § 3 mom