Donation in advance of inheritance qualifies for tax relief

ATA/233/1998Tribunal de Justiça / Câmara Administrativa28 de abr. de 1998Granted

Abrir fonte

Extraído pela Omnilex

Resumo Omnilex

The court held that a donation made as an advance on inheritance to a direct-line heir must be treated like a succession for fiscal purposes. Because Geneva tax law consistently aims to treat inheritances and inter vivos donations identically, the donor was entitled to the favorable regime under Art. 10A LDS.

Sumário Omnilex

Art. 10A LDS; succession and inter vivos donation must be taxed identically; a donation in advance of inheritance to a direct-line heir benefits from the same fiscal relief as a succession. The decisive criterion is the legislator's constant intention to align the fiscal treatment of inheritances and donations (consid. unspecified).

Texto completo

Descripteurs

IMPOT; DROIT FONCIER RURAL; TAXE D'INSCRIPTION AU REGISTRE; DONATION; FIN

Normes

LDS.10A

Résumé

Les successions et les donations entre vifs doivent être traités fiscalement de façon identiques. Ainsi, une donation effectuée à titre d'avance d'hoirie à un héritier en ligne directe est soumise à la facilité fiscale de l'art. 10A LDS. Une donation effectuée à titre d'avance d'hoirie à un héritier en ligne directe est soumise à la facilité fiscale de l'art. 10 A LDS. En effet, l'intention de traiter de manière identique les successions et les donations entre vifs se retrouve de façon constante dans l'ensemble de la législation fiscale genevoise.

Palavras-chave

taxationdonationinheritance advancedirect-line heirtax reliefrural land law

Extraído pela Omnilex

Questões jurídicas principais extraídas pela Omnilex

Questão jurídica principal

Whether a donation made as an advance on inheritance to a direct-line heir benefits from the tax relief of Art. 10A LDS.

Decisão extraída

Yes. Donations inter vivos and successions must be treated identically for tax purposes; therefore an advance-on-inheritance donation to a direct-line heir falls within the relief of Art. 10A LDS.

Fundamentação extraída

The court relied on the consistent intent throughout Geneva tax legislation to treat successions and donations inter vivos in the same manner.

Continue sua pesquisa no ChatGPT ou Claude

Conecte o Omnilex para pesquisar o corpus jurídico pelo seu assistente de IA.