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KHO:2001:7 KI-generiert

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

Geschäftsnummer KHO:2001:7
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

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-Regeste

KI-generiert

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.

Schlagwörter

KI-generiert
inheritance tax deduction income rights retention asset value calculation tax relief eligibility donor retained rights Wirtschaftliche Doktrin anrechenbares Vermögen Vermögensrechte

Zitierte Gesetzesbestimmungen

KI-generiert
Varallisuusverolaki 27 § 6 mom.
Varallisuusverolaki 27 § 6 mom. (924/1996) ja 8 § 2 mom.
Varallisuusverolaki 8 § 2 mom.
KI-generiert
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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Volltext

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.