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KKO 4258/1997 KI-generiert

Supreme Court held that a property sale with compensation to other heirs constitutes a legacy preference under inheritance law.

Geschäftsnummer KKO 4258/1997
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Supreme Court ruled that a property sale including compensation to other heirs qualifies as a legacy preference under the Inheritance Act. The seller sought to compensate heirs who received less in a prior generational transfer by selling the property to them. The court determined that such compensation satisfies the statutory requirements for a legacy preference.

Legislator-Regeste

KI-generiert

Inheritance Act Chapter 7 Section 3 Paragraph 3; A sale of property where the seller compensates other heirs for unequal shares in a prior generational transfer constitutes a legacy preference under the Inheritance Act.

Schlagwörter

KI-generiert
legacy preference property sale heir compensation generational transfer Inheritance Act equal distribution supreme court ruling Preispolitik

Zitierte Gesetzesbestimmungen

KI-generiert
Inheritance Act Chapter 7 Section 3 Paragraph 3
KI-generiert
kho-precedent_1997_41
Supreme Administrative Court dismissed tax appeal regarding inheritance tax exemption for spouse under Finnish law.
kko-precedent_1987_109
Supreme Court dismisses claim to adjust property sale price under unfair terms law due to seller's initiative and knowledge.
kko-precedent_1996_69
Supreme Court rules statute of limitations for inheritance claim starts from probate, not death, if heirs learned of damaging facts then.
admin_1990_central-finland-county__533
Administrative court dismissed gift tax claim due to lack of evidence proving donation intent.
ECLI:FI:KKO:2025:21
Supreme Court allows state compensation for debt collector's error causing lower property sale price to debtors.

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Volltext

Kysymys siitä, sisältyikö kiinteistökauppaan, jolla myyjä oli halunnut hyvittää aikaisemmin toteutetussa sukupolvenvaihdoksessa muita perillisiä vähemmälle jääneitä ostajia, perintökaaren 7 luvun 3 §:n 3 momentissa tarkoitettua suosiolahjaa.

PK 7 luku 3 § 3 mom