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KHO:2000:27 AI generated

Court allows employer's lump sum pension payment exceeding salary threshold as taxable income under Finnish tax law.

Case Number KHO:2000:27
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 tax authority's claim regarding an employer's lump-sum pension payment exceeding the employee's salary. The court found that the excess amount constituted taxable income under the Income Tax Act. Consequently, the tax assessment was upheld based on the statutory definition of taxable benefits.

Legislator headnote

AI generated

Tuloverolaki 68 § 2 mom.; 96 § 2 ja 6 mom.: A lump-sum pension payment from an employer exceeding the employee's annual salary is taxable income under the Income Tax Act.

Keywords

AI generated
Income Tax Act lump-sum pension taxable income employer contribution salary threshold Finnish tax law pension benefits

Cited Legislation

AI generated
Tuloverolaki 68 § 2 mom.
Tuloverolaki 68 § 2 mom. ja 96 § 2 ja 6 mom.
Tuloverolaki 96 § 2 mom.
Tuloverolaki 96 § 6 mom.
AI generated
insurance_2003_522-2001
Insurance court allows refund of employee pension deductions when employee notifies pension fund of disability pension status.
ECLI:FI:KHO:2018:37
Supreme Administrative Court rules group pension payments are tax-free if prior premiums were taxed as income.
ECLI:FI:KHO:2020:120
Court rules employer-paid pension benefits are tax-free up to the amount previously taxed as income.
ECLI:FI:KHO:2019:43
Supreme Administrative Court allows group pension plan as collective despite differing contribution bases for owner-managers and employees.
admin_1987_uusimaa-county__62
Administrative court dismissed tax assessment regarding early retirement lump sum accrual period.

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Full text

X Oy:n tarkoitus oli ottaa eläkkeelle siirtyvälle työntekijälleen A:lle kertamaksullinen, yksilöllinen eläkevakuutus, jonka perusteella A:lle suoritetaan peruseläketurvan mukaista eläkettä. X Oy:n suorittama eläkevakuutuksen kertamaksu oli A:n palkkaa 50 000 markan ylittävältä osalta. Ennakkoratkaisu vuodelle 1998.

Tuloverolaki 68 § 2 mom. ja 96 § 2 ja 6 mom.