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KHO:2000:65 Generato dall'IA

Court allows inheritance tax on shares where donor retained lifetime income rights and requested no sale during life.

Numero d'incarto KHO:2000:65
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 Administrative Court ruled that shares gifted to four children were taxable as the donor's full assets for 1997. The donor had retained lifetime income rights and explicitly requested the children not sell the shares during his life. The court deemed it reasonable to tax the shares at full value given these conditions and the lack of evidence showing the children exercised rights with asset significance.

Regesto Legislator

Generato dall'IA

Varallisuusverolaki 8 § 2 mom.; When a donor retains lifetime income rights over gifted assets and requests no disposal during their life, the assets are taxable at full value.

Parole chiave

Generato dall'IA
inheritance tax liability lifetime income rights gifted shares valuation donor restrictions asset significance difetto di sottoscrizione credito garantito da pegno carenza di legittimazione

Disposizioni normative citate

Generato dall'IA
Varallisuusverolaki 8 § 2 mom.
Varallisuusverolaki 8 § 2 mom.
Generato dall'IA
admin_2000_helsinki__152
Court allows deduction of dividend rights value but rejects company tax credit offset in gift tax valuation.
admin_2020_helsinki__317
Administrative Court rejects tax deduction for retained dividend rights in gift valuation due to tax avoidance intent.
kho-precedent_2016_160
Finnish Supreme Administrative Court dismissed transfer tax on a gift of apartment shares where the company's share was not agreed as consideration.
kho-precedent_2016_104
Finnish Supreme Administrative Court allows gift tax deduction for retained fund assets despite equal shareholder rights.
kho-precedent_2000_59
Inheritance gift shares tax deduction rule applied to sale proceeds instead of gift date value.

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Testo completo

X oli 4.7.1995 lahjoittanut kullekin neljälle lapselleen Y Oy:n osakkeita. X oli pidättänyt itselleen elinikäisen tuotto-oikeuden osakkeisiin. Lahjakirjoissa oli maininta, että X tekee pidättämästään tuotto-oikeudesta merkinnän osakekirjoihin siirron yhteydessä. Lisäksi X oli esittänyt toivomuksen siitä, etteivät lahjansaajat luovuttaisi osakkeita X:n elinaikana. Kun asiassa ei ollut selvitetty lahjansaajien käyttäneen osakkeisiin perustuvia oikeuksiaan siten, että niillä olisi ollut heille varallisuusoikeudellista merkitystä, ja kun otettiin huomioon lahjakirjoissa mainitut ehdot ja toivomus, oli kohtuullista, että Y Oy:n osakkeet luettiin X:n veronalaisiksi varoiksi täydestä arvostaan. Verovuosi 1997.

Varallisuusverolaki 8 § 2 mom.