Välinlisäykset

Välinlisäykset refers to a Finnish legal concept pertaining to the taxation of capital gains when an individual or entity transfers assets to a company. Specifically, it addresses situations where the value of shares or other ownership interests received by the transferor in exchange for the contributed assets exceeds the book value of those assets. This excess value is considered a taxable gain.

The purpose of Välinlisäykset is to prevent tax avoidance by ensuring that any unrealized capital appreciation embedded in transferred assets is recognized and taxed at the time of the contribution to the company. Without this provision, individuals could potentially defer or avoid paying capital gains tax indefinitely by transferring appreciated assets to their own companies.

The calculation of Välinlisäykset typically involves comparing the fair market value of the ownership interests received with the tax basis (book value) of the assets transferred. If the fair market value is higher, the difference is subject to taxation. The specific tax rate and rules governing Välinlisäykset are defined by Finnish tax legislation. This concept is crucial for understanding the tax implications of corporate reorganizations, asset contributions, and other transactions involving the transfer of assets between individuals and legal entities in Finland. It aims to maintain tax neutrality and fairness in the Finnish tax system.