HE 175/2016 vp VeJ 16.11.2016 professori Tuomas Ojanen Asiantuntijalausunto

This expert opinion examines the Finnish inheritance and gift tax system, including related income tax aspects. It considers the implications of death, compensation, tax exemptions, and deductions on individuals and families. The opinion addresses how these taxes affect minors, spouses, and situations involving enforcement, bankruptcy, and capital gains, with a focus on potential tax reliefs and interest on late payments.