Legislator Rechtsprechung & Gesetzgebung
DE FR IT EN
In Legislator analysieren
KHO:2000:49 KI-generiert

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

Geschäftsnummer KHO:2000:49
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

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-Regeste

KI-generiert

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.

Schlagwörter

KI-generiert
agricultural land inheritance estate tax exemption unresolved succession farmer's estate inheritance tax liability Strukturfonds für die Landwirtschaft Vermögensverlustversicherung landwirtschaftlicher Betrieb

Zitierte Gesetzesbestimmungen

KI-generiert
Tuloverolaki 4 § 2 kohta
Tuloverolaki 4 § 2 kohta ja 17 § 2 mom.
Tuloverolaki 17 § 2 mom.
KI-generiert
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.

Fragen Sie sich, wie dieser Entscheid auf Ihren Fall anwendbar ist?

Prüfen Sie diesen Entscheid zusammen mit Bundesrecht, kantonalen Erlassen, Kommentaren und Folgeentscheiden in Legislator AI.

Fall in Legislator öffnen →

Volltext

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.