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Vasa FD 24.08.2012 12/0397/3 AI generated

Tax court dismisses tax exemption claim for farm asset transfer without prior estate settlement.

Case Number Vasa FD 24.08.2012 12/0397/3
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's claim for tax exemption on the transfer of farm assets. The deceased farm business had three partners, two of whom transferred their shares to the third without completing a formal estate settlement. Consequently, the assets remained legally owned by the estate rather than the individual partners. The court ruled that the statutory conditions for tax-free transfer of farm property were not met because the transfer occurred before the estate was legally divided.

Legislator headnote

AI generated

Inkomstskattelagen 48 § 1 mom 3 punkten; Jämför HFD:2010:24: Tax exemption for the transfer of farm property requires that the transfer occurs after a formal estate settlement has been completed, ensuring the property is no longer owned by the estate.

Keywords

AI generated
estate settlement requirement tax exemption farm property partner share transfer deceased business assets administrative court ruling

Cited Legislation

AI generated
Inkomstskattelagen 48 § 1 mom 3 punkten
Inkomstskattelagen 48 § 1 mom 3 punkten

Cited Case Law

AI generated
HFD:2010:24
Inheritance estate partner selling to sibling gains tax-free intergenerational transfer exemption under Income Tax Act.
AI generated
admin_2014_turku__182
Court allows deduction of previous owner's timber reduction for estate's disposal gain up to 60% of purchase price.
kho-precedent_2000_49
Inheritance tax exemption for agricultural land not granted to deceased farmer's estate in Finland.
admin_2016_turku__405
Administrative court ruled deceased's estate is sole forestry operator, rejecting spouse's trust protection claim for income splitting.
admin_2000_helsinki__429
Court allows tax deduction for share transfer by farmer under general transfer gain rules.
kho-precedent_1997_105
Estate deemed public benefit entity before activity start, exempting it from capital gains tax on property sale.

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Full text

Diarienummer: 01955-01957/11/8101

Liggare: 12/0397/3

Givet: 24.8.2012

Ett dödsbo med tre delägare hade bedrivit jordbruk i dödsboets namn. Två av delägarna hade överlåtit sina andelar i dödsboet till den tredje delägaren utan att arvsskifte hade förrättats. Då egendomen sålunda ägdes av dödsboet uppfylldes inte förutsättningarna för skattefri överlåtelse av fast egendom som hör till lantbruk.

Skatteår 2008

Inkomstskattelagen 48 § 1 mom 3 punkten

Jämför HFD:2010:24

Tuloverotus - kuolinpeän osakas - omaisuuden verovapaa luovutus - perinnönjako - maatalouteen kuuluva kiinteä omaisuus

Kuolinpesä jossa oli kolme osakasta oli harjoittanut maataloutta kuolinpesän nimissä. Kaksi osakasta oli luovuttanut osuutensa kuolinpesästä kolmannelle osakkaalle ilman, että perinnönjakoa oli toimitettu. Kun omaisuus siten oli kuolinpesän omistuksessa eivät maatalouteen kuuluvan kiinteän omaisuuden luovutuksen verovapauden edellytykset täyttyneet.

Verovuosi 2008

Tuloverolaki 48 § 1 mom 3 kohta

Vertaa KHO:2010:24