HE 175/2016 vp VeJ 16.11.2016 professori Sakari Wuolijoki Asiantuntijalausunto

This expert opinion concerns proposed changes to inheritance and gift tax laws in Finland. It examines the implications 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 minors and spouses. It also considers the impact on insurance policies and potential effects on debt recovery processes like seizure and bankruptcy.