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| Tekijä: | Rytöhonka, R. |
| Otsikko: | Inheritance and gift tax revised |
| Lehti: | European Taxation
1996 : OCT, VOL. 36:10, p. 322-326 |
| Asiasana: | INHERITANCE TAX GIFTS TAXATION FINLAND |
| Kieli: | eng |
| Tiivistelmä: | Finland revised its inheritance and gift tax system with effect as of 1 January 1996. The principal amendments were: The rates were increased by some 20 % in general, the concept of windfall inheritance/gift was abolished, a common-law spouse under income tax law is considered personally equal to a married spouse for the purpose of inheritance and gift tax as well, the scope of taxable inheritance and gift was extended in international situation in order to close certain loopholes, life insurance benefits exceeding FIM 200,000 became includable in the taxable estate in general. |
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