Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
KHO:2000:66 AI generated

Inheritance tax applied to a future interest in a testator's estate before the primary beneficiary died.

Case Number KHO:2000:66
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 inheritance tax authority to levy tax on a future interest designated in a joint will. The court found that the daughter, as a substitute heir, held a present right to the property's use and value immediately after the first testator's death, despite the full ownership transferring only upon the second death. Consequently, the tax obligation arose at the first death, not the second, making the tax assessment valid.

Legislator headnote

AI generated

Perintö- ja lahjaverolaki 7 §; The right to a future interest in an estate constitutes a taxable benefit at the first death if the interest is present and determinable, requiring tax assessment before the full transfer of ownership occurs.

Keywords

AI generated
inheritance tax future interest substitute heir joint will taxable benefit property transfer succession law

Cited Legislation

AI generated
Perintö- ja lahjaverolaki 7 §
Perintö- ja lahjaverolaki 7 §
AI generated
kho-precedent_2014_141
Court dismisses inheritance tax claim where surviving sibling holds management rights under joint will.
admin_1988_uusimaa-county__65
Inheritance tax denied because beneficiary had not yet acquired ownership of shares after five years of residence.
kko-precedent_1992_197
Supreme Court allows child's residence right deduction from inheritance share as valid pre-inheritance benefit.
admin_1990_northern-karelia-county__277
Inheritance tax court decision reversed by administrative court regarding widow's management rights deduction.
admin_1986_hame-county__343
Inheritance tax class reduced from III to I for daughter of deceased father's wife under inheritance tax law.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Puolisoiden A:n ja B:n keskinäisen testamentin mukaan toisen kuoltua sai jälkeenjäänyt käyttöoikeuden koko omaisuuteen. Omaisuuden jaosta molempien kuoltua oli määrätty muun muassa siten, että A:n ja B:n poika sai käyttöoikeuden erääseen tilaan irtaimistoineen ja pojankin kuoltua siirtyi omistusoikeus tilaan irtaimistoineen pojan tyttärelle. Koska pojan tytär oli pojan sijaisperillinen, A:n ja B:n testamentin mukainen omistajaton tila A:n kuoleman jälkeen siihen asti, kunnes poika on kuollut, ei ollut mahdollinen. Pojan tyttärelle oli siten tullut määrätä perintövero hänelle testamentilla määrätystä omaisuudesta jo A:n jälkeen toimitetussa perintöverotuksessa.

Perintö- ja lahjaverolaki 7 §