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 planning to dispose his shares in F Oy in 2012 or in 2013 and applied for an advance ruling on the ta…