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KHO:2000:49 AI generated

Inheritance tax exemption for agricultural land not granted to deceased farmer's estate in Finland.

Case Number KHO:2000:49
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 appeal regarding the tax treatment of agricultural land inherited by a deceased farmer's estate. The deceased farmer, A, died in 1995 without a formal division or inheritance settlement, leaving the land to his widow and two children through the estate. The court ruled that the specific exemption for agricultural land did not apply because the legal conditions for the exemption were not met in this unstructured succession scenario.

Legislator headnote

AI generated

Tuloverolaki 4 § 2 kohta; 17 § 2 mom.: The statutory exemption for agricultural land in inheritance tax does not apply when the deceased farmer's estate is treated as a single entity without a formal division or inheritance settlement among heirs.

Keywords

AI generated
agricultural land inheritance estate tax exemption unresolved succession farmer's estate inheritance tax liability

Cited Legislation

AI generated
Tuloverolaki 4 § 2 kohta
Tuloverolaki 4 § 2 kohta ja 17 § 2 mom.
Tuloverolaki 17 § 2 mom.
AI generated
admin_2016_turku__405
Administrative court ruled deceased's estate is sole forestry operator, rejecting spouse's trust protection claim for income splitting.
admin_1997_kuopio-county__236
Administrative court rules agricultural subsidies paid to an estate are estate income under tax law.
admin_1988_turku-and-pori-county__1064
Court allows deduction of deceased estate partner's work value from taxable income.
admin_1993_kuopio-county__223
Court dismissed tax assessment for farm machinery transfer as assets remained in same business source.
admin_1985_uusimaa-county__436
Estate tax appeal dismissed; joint estate partners cannot be taxed separately on author's royalties.

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Full text

Vuonna 1995 kuollut A oli harjoittanut yhdessä puolisonsa kanssa maataloutta heidän puoliksi omistamallaan maatilalla. A:n kuoleman jälkeen ei ollut toimitettu ositusta eikä perinnönjakoa. Maatalouden harjoittajaksi katsottiin A:n kuolinpesä, jonka osakkaina olivat leski ja puolisoiden kaksi lasta. Verovuosi 1996. Äänestys 4-3.

Tuloverolaki 4 § 2 kohta ja 17 § 2 mom.