Ennakkoperintäveroa

Ennakkoperintäveroa, also known as advance inheritance tax, is a tax levied on the transfer of property or assets that are expected to be inherited. This tax is typically applied when the transfer of assets occurs before the death of the owner, often due to divorce, separation, or other legal reasons. The purpose of ennakkoperintäveroa is to ensure that the tax burden is spread over the owner's lifetime rather than being paid all at once upon death.

In Finland, ennakkoperintäveroa is regulated by the Finnish Tax Administration. The tax rate is determined based on the type of asset being transferred and the relationship between the parties involved. For example, transfers between spouses or civil partners are generally taxed at a lower rate than transfers to unrelated parties.

The taxable amount is calculated based on the market value of the assets being transferred, minus any outstanding debts or liabilities. The tax is then paid to the Finnish Tax Administration, and the recipient of the assets is responsible for reporting the transfer and paying any applicable taxes on the inherited assets.

Ennakkoperintäveroa is an important tool for managing the tax burden associated with inheritance and can help to ensure that the tax system is fair and equitable. However, it is important for individuals to understand the tax implications of transferring assets before death and to seek professional advice if necessary.