KHO:2000:33
AI generated
Inheritance tax exemption for spouse's property not granted due to lack of inheritance rights.
Finland (FI)
Legislator summary
AI generatedThe Supreme Administrative Court dismissed the applicant's request for an inheritance tax exemption based on the spouse's property. The applicant argued that the property should be exempt under the Inheritance and Gift Tax Act, but the court found no basis for this claim. Consequently, the exemption was denied because the applicant did not hold inheritance rights over the specific property in question.
Legislator headnote
AI generatedPerintö- ja lahjaverolaki 9 § 3 mom.; Perintökaari 3 luku 1 a § 2 mom.: An inheritance tax exemption for a spouse's property is not applicable if the taxpayer does not possess inheritance rights over that property.
Keywords
AI generated
inheritance tax exemption
spouse property rights
inheritance rights requirement
tax liability determination
Supreme Administrative Court ruling
Cited Legislation
AI generatedPerintö- ja lahjaverolaki 9 § 3 mom.
Perintö- ja lahjaverolaki 9 § 3 mom.
Perintökaari 3 luku 1 a § 2 mom.
Perintökaari 3 luku 1 a § 2 mom.
Related Decisions
AI generatedadmin_2009_turku__147
Spousal inheritance tax dismissed when spouse acquired assets via agreement rather than testamentary management right.
kho-precedent_2014_82
Inadmissible: Inheritance tax applied once to gifted property; no consecutive succession for Article 17 exemption.
admin_1988_turku-and-pori-county__1264
Inheritance tax not due in year of death if survivor holds full management rights and estate undivided.
admin_1994_northern-karelia-county__785
Widow's will converted to management will; inheritance tax revoked as she never acquired ownership rights.
admin_2013_turku__633
Tax court dismisses appeal; management rights without ownership do not block first home tax exemption.
Full text
Perintö- ja lahjaverolaki 9 § 3 mom.
Perintökaari 3 luku 1 a § 2 mom.