OrbitaxSupreme Administrative Court: Disposal of shares in a Finnish company holding shares in a real estate company not income from Finnish sources for a non-resident individual
|Approved Changes|Finland
The Supreme Administrative Court of Finland (Korkein hallinto-oikeus, KHO) gave its decision on 31 May 2013 in the case of KHO:2013:101. Details of the decision are summarized below
(a) Facts. A, who was an individual subject to limited tax liability in Finland, fully owned a company resident in Finland (F Oy) whose assets mainly consisted of shares in a mutual real estate company. A was p…
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