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KHO:1998:81 AI generated

Inheritance tax deduction denied for life tenancy retained by donor despite marital relationship.

Case Number KHO:1998:81
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the taxpayer's request to reduce inheritance tax by deducting the value of a life tenancy retained by the donor. The court held that merely being married to the donee was insufficient to qualify for the tax deduction under the Inheritance and Gift Tax Act. Consequently, the value of the retained life tenancy could not be subtracted from the gift's taxable value.

Legislator headnote

AI generated

Perintö- ja lahjaverolaki 9 § 3 mom.; 33a §: A marital relationship alone does not justify deducting the value of a life tenancy retained by the donor from the gift's value for tax purposes.

Keywords

AI generated
inheritance tax deduction life tenancy rights marital relationship status gift tax valuation tax reduction eligibility

Cited Legislation

AI generated
Perintö- ja lahjaverolaki 9 § 3 mom.
Perintö- ja lahjaverolaki 9 § 3 mom. ja 33a §
Perintö- ja lahjaverolaki 33a §
AI generated
admin_2006_hameenlinna__2
Supreme Administrative Court allowed appeal, ruling that a life tenancy right does not reduce the fair market value of a property in gift tax.
kho-precedent_2016_160
Finnish Supreme Administrative Court dismissed transfer tax on a gift of apartment shares where the company's share was not agreed as consideration.
kko-precedent_1993_168
Supreme Court allows cohabitation partner claim for reasonable compensation for contributions to property acquisition upon relationship breakdown.
admin_2006_hameenlinna__248
Administrative court partially allowed appeal on inheritance and gift tax exemption for farm buildings and land.
kho-precedent_2015_154
Swedish Supreme Administrative Court allows inheritance tax relief for share gifts where donor retains voting rights.

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Full text

X oli lahjoittanut mm. omistamansa puoliosuudet tiloista puolisolleen, joka omisti lahjoituksen jälkeen tilat yksin. Toisella tiloista sijaitsi asuinrakennus, johon X oli lahjakirjassa pidättänyt itselleen elinikäisen asumisoikeuden. Pelkästään sillä perusteella, että lahjoittaja X ja lahjansaaja olivat avioliitossa keskenään, ei voitu perintö- ja lahjaverolain 33a §:n veronkiertosäännöksen nojalla jättää X:n pidättämän asumisoikeuden arvoa vähentämättä lahjan arvosta. Äänestys 4-1.

Perintö- ja lahjaverolaki 9 § 3 mom. ja 33a §