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KHO:1998:40 AI generated

Rental income from land leased by a farmer with a surrender pension is agricultural income, not capital income.

Case Number KHO:1998:40
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 ruled that rental income from land leased by a farmer holding a surrender pension constitutes agricultural income rather than capital income. The farmer had surrendered production rights and sold land use rights, yet the land remained part of his agricultural assets. The court determined that the 1997 law allowing such leasing did not alter the nature of the income for tax purposes.

Legislator headnote

AI generated

Maatalousvelvollisuuslain 2 § 2 momentti; Maatalousvelvollisuuslain 5 § 1 momentti 9 kohta: Rental income from land leased by a farmer with a surrender pension remains agricultural income and is not treated as capital income under the Income Tax Act.

Keywords

AI generated
surrender pension agricultural income capital income land lease income tax classification Maatalousvelvollisuuslaki tuloverolaki

Cited Legislation

AI generated
Maatalousvelvollisuuslaki 2 § 2 momentti
Maatalousvelvollisuuslaki 5 § 1 momentti 9 kohta
Tuloverolaki 32 §

Cited Case Law

AI generated
KHO A:31.12.1997 T
myös KHO A:31.12.1997 T:
AI generated
admin_2015_eastern-finland__1606
Rental income from land leased to a golf company is taxable as agricultural income if the land constitutes an independent agricultural unit.
admin_1989_hame-county__292
Court dismissed tax equalization claim as farming cessation was not total before asset sale.
insurance_1984_4346-1982
Insurance court denied succession allowance due to insufficient agricultural income reliance over five years.
admin_1997_uusimaa-county__535
Tax court denies agricultural deductions when taxpayer formally relinquished farming for six years.
admin_2008_turku__292
Administrative court dismissed tax objection regarding tax-free sale of farm land by former farmer.

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Full text

Maanviljelijä oli vuoteen 1992 saakka harjoittanut viljanviljelyä tilallaan, jolla oli 23 ha peltoa ja 49 ha metsää. Hänelle oli myönnetty luopumiseläke hänen annettuaan luopumiseläkelain mukaisen sitoumuksen maataloustuotannosta luopumisesta ja pellon myyntirajoitussitoumuksen. Koska tilan pellot edelleen kuuluivat hänen maatalousvarallisuuteensa, luopumiseläkelain muuttamisesta annetulla lailla 366/1997 mahdolliseksi tehdystä pellon vuokraamisesta saatu vuokratulo oli maatalouden tulolähteeseen kuuluvaa tuloa eikä tuloverolain 32 §:n mukaan pääomatulona kokonaisuudessaan pidettävää vuokratuloa. Ennakkoratkaisu verovuosille 1997 ja 1998.

Ks. myös KHO A:31.12.1997 T:

MaatVL 2 § 2 mom

MaatVL 5 § 1 mom 9 kohta

TVL 32 §