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KHO:2000:66 Generato dall'IA

Inheritance tax applied to a future interest in a testator's estate before the primary beneficiary died.

Numero d'incarto KHO:2000:66
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 allowed the inheritance tax authority to levy tax on a future interest designated in a joint will. The court found that the daughter, as a substitute heir, held a present right to the property's use and value immediately after the first testator's death, despite the full ownership transferring only upon the second death. Consequently, the tax obligation arose at the first death, not the second, making the tax assessment valid.

Regesto Legislator

Generato dall'IA

Perintö- ja lahjaverolaki 7 §; The right to a future interest in an estate constitutes a taxable benefit at the first death if the interest is present and determinable, requiring tax assessment before the full transfer of ownership occurs.

Parole chiave

Generato dall'IA
inheritance tax future interest substitute heir joint will taxable benefit property transfer succession law successione legittima

Disposizioni normative citate

Generato dall'IA
Perintö- ja lahjaverolaki 7 §
Perintö- ja lahjaverolaki 7 §
Generato dall'IA
kho-precedent_2014_141
Court dismisses inheritance tax claim where surviving sibling holds management rights under joint will.
admin_1988_uusimaa-county__65
Inheritance tax denied because beneficiary had not yet acquired ownership of shares after five years of residence.
kko-precedent_1992_197
Supreme Court allows child's residence right deduction from inheritance share as valid pre-inheritance benefit.
admin_1990_northern-karelia-county__277
Inheritance tax court decision reversed by administrative court regarding widow's management rights deduction.
admin_1986_hame-county__343
Inheritance tax class reduced from III to I for daughter of deceased father's wife under inheritance tax law.

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Testo completo

Puolisoiden A:n ja B:n keskinäisen testamentin mukaan toisen kuoltua sai jälkeenjäänyt käyttöoikeuden koko omaisuuteen. Omaisuuden jaosta molempien kuoltua oli määrätty muun muassa siten, että A:n ja B:n poika sai käyttöoikeuden erääseen tilaan irtaimistoineen ja pojankin kuoltua siirtyi omistusoikeus tilaan irtaimistoineen pojan tyttärelle. Koska pojan tytär oli pojan sijaisperillinen, A:n ja B:n testamentin mukainen omistajaton tila A:n kuoleman jälkeen siihen asti, kunnes poika on kuollut, ei ollut mahdollinen. Pojan tyttärelle oli siten tullut määrätä perintövero hänelle testamentilla määrätystä omaisuudesta jo A:n jälkeen toimitetussa perintöverotuksessa.

Perintö- ja lahjaverolaki 7 §