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KKO 4258/1997 Generato dall'IA

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

Numero d'incarto KKO 4258/1997
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

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.

Regesto Legislator

Generato dall'IA

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.

Parole chiave

Generato dall'IA
legacy preference property sale heir compensation generational transfer Inheritance Act equal distribution supreme court ruling politica dei prezzi

Disposizioni normative citate

Generato dall'IA
Inheritance Act Chapter 7 Section 3 Paragraph 3
Generato dall'IA
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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Testo completo

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