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KHO:2000:32 AI generated

First-time homebuyer stamp duty exemption denied due to delayed occupancy after purchase.

Case Number KHO:2000:32
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 claim for a refund of stamp duty paid on a property purchase. The taxpayer met age and prior ownership requirements but failed to occupy the unit as a permanent residence until seven and a half years after buying it. Consequently, the court held that the statutory conditions for the first-time homebuyer exemption were not satisfied, rendering the refund inadmissible.

Legislator headnote

AI generated

Leimaverolain 57 b §; 97 c §: The exemption for first-time homebuyers requires actual use of the property as a permanent residence within a reasonable time; a delay of over seven years precludes the application of the exemption and any subsequent refund.

Keywords

AI generated
stamp duty exemption first-time homebuyer permanent residence requirement tax refund denial occupancy timeline Supreme Administrative Court Finland tax law

Cited Legislation

AI generated
Leimaverolain 57 b § 1 kohta
Leimaverolain 97 c §
X:lle ei voitu leimaverolain 97 c §:n nojalla palauttaa hänen suorittamaansa leimaveroa.
AI generated
admin_1995_kuopio-county__396
Renting out a first home before moving in does not bar stamp duty refund if ownership and use conditions are met.
admin_1988_uusimaa-county__1196
Court dismissed tax claim; ownership deemed to start at contract date, not transfer date, under Finnish tax law.
admin_1990_hame-county__13
Court allows interest deduction on rental property as business income when held for the entire tax year.
admin_2016_helsinki__1074
Court denies tax deduction for apartment renovation costs as the unit was not used for family residence.
admin_1996_hame-county__8
Finland's Supreme Administrative Court allowed interest deduction for a home loan where the house was sold before occupancy.

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Full text

X, joka täytti ensiasunnon ostajan verovapauden edellytykset iän ja aikaisemman omistuksen osalta, oli 10.12.1990 ostanut asuinhuoneiston hallintaan oikeuttavat osakkeet ja suorittanut sen johdosta arvopapereiden siirtoleimaveron. X oli vuokrannut asunnon 30.6.1998 asti ja oli vasta tämän jälkeen ryhtynyt käyttämään huoneistoa omana vakituisena asuntonaan. X:n ei voitu katsoa, kun hän vasta seitsemän ja puolen vuoden kuluttua hankinnasta muutti asumaan huoneistoon, ryhtyneen leimaverolain 57 b §:n 1 momentin 1 kohdassa säädetyin tavoin käyttämään huoneistoa omana vakituisena asuntonaan eikä mainitussa lainkohdassa tarkoitetun ensiasunnon ostajan leimaverovapauden edellytyksen voitu katsoa täyttyneen. X:lle ei voitu leimaverolain 97 c §:n nojalla palauttaa hänen suorittamaansa leimaveroa.

Leimaverolaki 57 b § ja 97 c §