Supreme Court allows adding asset realization gains to debt restructuring payment plan under specific conditions.

The Supreme Court of Finland allowed the modification of a debt restructuring payment plan to include tax on asset realization gains as a debt. The applicant argued that the tax liability arising from the forced sale of assets should be treated as a restructuring debt, while the opposing party contended it was a separate tax obligation. The court ruled that under the relevant tax and restructuring laws, such gains can be incorporated into the payment plan if they meet the statutory criteria for restructuring debts.