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KHO:1999:41 KI-generiert

Convertible loan without profit participation is not a taxable security under Finnish transfer tax law.

Geschäftsnummer KHO:1999:41
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Supreme Administrative Court ruled that a specific convertible loan was not a taxable security under the Transfer Tax Act. The court determined that because the loan's interest was fixed and did not depend on the issuer's profits or dividends, it lacked the essential characteristics of a security. Consequently, the transfer of this loan did not trigger transfer tax obligations.

Legislator-Regeste

KI-generiert

Varainsiirtoverolain 17 §; The court established that a convertible loan is not a taxable security if its interest rate is fixed and independent of the issuer's financial results or dividend payments.

Schlagwörter

KI-generiert
transfer tax convertible loan taxable security fixed interest profit participation Eigenwechsel informelles Geldtransfersystem Wechselfähigkeit

Zitierte Gesetzesbestimmungen

KI-generiert
Varainsiirtoverolaki 17 §
Varainsiirtoverolaki 17 §
KI-generiert
admin_1991_mikkeli-county__599
Court held that a new loan agreement replacing an old one constitutes a new debt instrument requiring fresh stamp duty.
admin_2000_turku__540
Administrative court orders tax authority to refund stamp duty where land transferor was not legally required to register title.
admin_2018_hameenlinna__592
Tax court allows deduction of rental income from a company owned by the taxpayer under specific conditions.
kho-precedent_2016_103
Court allows tax treatment of SVOP fund distribution as transfer under Income Tax Act 45a §.
kko-other_2011_2910
Supreme Court dismissed appeal regarding exchange right in convertible bond and restructuring plan interpretation.

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Volltext

Vaihtovelkakirjalaina, jonka haltijalla oli oikeus vaihtaa laina liikkeeseenlaskijan osakkeisiin ja jonka korko ei määräytynyt liikkeeseenlaskijan toiminnan tuloksen tai osingon suuruuden mukaan ja joka ei oikeuttanut osallisuuteen vuosivoitosta tai ylijäämästä, ei ollut varainsiirtoverolain 17 §:ssä tarkoitettu arvopaperi, jonka luovutuksesta olisi tullut suorittaa varainsiirtoveroa. Ennakkoratkaisu.

Varainsiirtoverolaki 17 §