HE 175/2016 vp VeJ 16.11.2016 professori Mikael Hidén Asiantuntijalausunto

This expert opinion concerns proposed changes to inheritance and gift tax laws in Finland. It examines the potential impact of these changes on individuals and families, particularly regarding the transfer of assets upon death or as gifts. The opinion addresses various aspects including tax exemptions, deductions, and the treatment of capital gains. It also considers the implications for minors, spouses, and situations involving debt recovery or bankruptcy.