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KHO:2001:7 AI generated

Supreme Administrative Court allows inheritance tax deduction for income rights retained by donor.

Case Number KHO:2001:7
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 taxpayer's claim for a tax deduction regarding inherited income rights. The donor had retained income rights over shares gifted to children, creating a taxable asset base without qualifying for relief. The court ruled that the statutory conditions for the deduction were met because the donor's retained rights constituted the relevant asset value.

Legislator headnote

AI generated

Varallisuusverolaki 27 § 6 mom.; 8 § 2 mom.: The court established that a deduction for inherited income rights is permissible when the donor retained such rights, provided the recipient lacks entitlement to relief under the specific provision.

Keywords

AI generated
inheritance tax deduction income rights retention asset value calculation tax relief eligibility donor retained rights

Cited Legislation

AI generated
Varallisuusverolaki 27 § 6 mom.
Varallisuusverolaki 27 § 6 mom. (924/1996) ja 8 § 2 mom.
Varallisuusverolaki 8 § 2 mom.
AI generated
admin_2020_helsinki__317
Administrative Court rejects tax deduction for retained dividend rights in gift valuation due to tax avoidance intent.
admin_2000_helsinki__152
Court allows deduction of dividend rights value but rejects company tax credit offset in gift tax valuation.
kho-precedent_2000_65
Court allows inheritance tax on shares where donor retained lifetime income rights and requested no sale during life.
admin_2023_vaasa__1767
Gift tax exemption for business assets excludes real estate held by the company as investment property.
kho-precedent_2015_154
Swedish Supreme Administrative Court allows inheritance tax relief for share gifts where donor retains voting rights.

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Full text

Isä oli lahjoittanut omistamansa erään osakeyhtiön osakkeet kahdelle lapselleen pidättäen itsellään niiden varallisuusverolain 8 §:n 2 momentin mukaiseksi oikeudeksi katsotun tuotto-oikeuden. Hänellä ei ollut, luettaessa tuotto-oikeuden arvo hänen varallisuudekseen, oikeutta saman lain 27 §:n 6 momentissa tarkoitettuun huojennukseen. Ennakkoratkaisu vuodelle 1999.

Varallisuusverolaki 27 § 6 mom. (924/1996) ja 8 § 2 mom.