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(Mar 24, 2010) Finland's government issued new guidelines on March 8, 2010, that affect the taxation of inheritances and gifts received after January 1, 2010. The goal in having new guidelines was to harmonize existing practice and cover some international tax issues.
The topics covered include the definition of a residence for inheritance and gift tax purposes; the tax liability when the recipient or the donor lives in Finland, as well as when a resident receives an inheritance or gift from abroad; the impact of existing inheritance tax treaties; how to credit a tax paid in another country on an inheritance or gift; and the tax liability of trusts and other special entities. (Laura Pakarinen, Finland: Tax Administration Publishes Guidelines on Inheritance and Gift Taxation Including International Aspects, TAX NEWS SERVICE, Mar. 17, 2010, subscription newsletter from firstname.lastname@example.org.)
|Author:||Constance Johnson More by this author|
|Topic:||Taxation More on this topic|
|Jurisdiction:||Finland More about this jurisdiction|
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Last updated: 03/24/2010