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Archived Curricula Guide 2010–2011
Curricula Guide is archieved. Please refer to current Curricula Guides
VOIKA1 Inheritance, Gift and Capital Transfer Taxation 3 ECTS
Organised by
Tax Law
Planned organizing times
Period(s) I II III IV
2010–2011 X
2011–2012 X
Preceding studies
Compulsory:
Corresponding course units in the curriculum
Department of Law
Curricula 2008 – 2010

Learning outcomes

To give general insights on inheritance taxation and gift taxation and to capital transfer taxation.

Contents

Inheritance taxation. Tax liability. Assets and debts and their valuation. The amount of tax. Gift taxation. Special questions of enterprise property. Capital transfer taxation. Transfers subject to taxation and transfers exempt from taxation. Appeal.

Teaching methods

Teaching method Contact Online
Lectures 24 h 0 h

Teaching language

Finnish

Modes of study

Evaluation

Numeric 1-5.

Recommended year of study

1. year spring
2. year spring

Belongs to following study modules

Department of Law
Intermediate Studies in Tax Law (Tax Law)
2010–2011
Teaching
Archived Teaching Schedule. Please refer to current Teaching Shedule.
Period I Period II Period III Period IV
VOIKA1 Perintö-, lahja- ja varainsiirtoverotus
Department of Law