This regulation is dead. See L a wealth tax and repealing the law 11/2005. To apply for the year ending 31 December 2005 provided for tax purposes.
In accordance with the decision of the Ministry of Finance on 30 December 1992 provides for a wealth Tax Act (1537/1992), pursuant to section 27 of the Act, as it is 1085/2000: the scope of application of article 1 of this Regulation shall apply to the shareholders of the domestic company to calculate the value of the mathematical value and tax. The regulation does not apply to the assets tax law (1537/1992), article 26 and article 28 of the shares referred to in.
the calculation of the net assets section 2 of the wealth tax law taxation referred to in article 27, when calculating the value of the net assets of the company shall be deducted from the account for the dividend.
section 3 of the valuation of the company's net worth in the calculation of the amount of the value of the fixed assets and long term expenditure shall be considered as income tax without deleting the account. The value of the inventories, the cost of which shall be deemed to have been deducted from the income tax Act (360/1968) as referred to in sub-section (1) of section 28 of the arvonalentumisvähennys. The value of the investment property, it is considered the cost of the acquisition and of the law on the taxation of income article 5 referred to in paragraph 6, the total number of the increase in value, after deduction of the income tax Act, paragraph 29, arvonalentumisvähennys. The value of the asset to the nominal value of the foreign currency value of a given asset is considered, however, of the accounting Act (1336/97) in Chapter 5, the amount referred to in article 3 of, and the value of other financial assets acquisition cost, which was the subject of the law on the taxation of income from business activities referred to in article 17 of the arvonalentumisvähennys. The company's other assets included in the deposit or investment real estate, building and construction, however, appreciated the value of the tax year preceding the year in respect of the tax, if it is greater than the cost of the acquisition of the property poistamatonta, and other than the Exchange-and the sum of the investment assets of securities to the value of the tax year preceding the year in respect of the tax, if it is greater than the sum of the poistamatonta the cost of the acquisition of the securities.
Non-business assets are valued at, respectively, where applicable, within the meaning of this article. If the company's fiscal year ends on September 30, or before, the date of the company's property, the value of the building and the structure of taxation, as well as the value of securities for the purposes of this article, in aggregate, the tax is considered by way of derogation from article 1 of the year preceding the tax year but received a value for tax purposes.
section 4 of the valuation of the liabilities liabilities are shown at face value. If the debt is tied to the index, or other reference base the reference base, it shall be in accordance with the changed value. Liabilities denominated in foreign currency are valued at the book in Chapter 5 of the law within the meaning of paragraph 3.
the calculation of the Tax, limiting the rise in the value of the section 5 of the wealth tax law as referred to in article 27, paragraph 3 the maximum number of values of the tax is the tax year and the average of the values of the previous year, if the previous year's assessed value is zero.
section 6 of the New value of the value of the company's share of the new company and the mathematical, which cannot be considered to have been established by the existing movement, occupation, agriculture or forestry, or for further action by the community and by the first account period has not expired before the tax year, the math and the tax value of the nominal value of the shares shall be considered or, where there is no nominal value, or, if the company or its shareholders the nominal value, or par value, the higher the share subscription price.
section 7 of the action changes if the assets and liabilities of the activities pursued in the past are the same values of the action shape to the amendment moved to the newly established company, the company's net worth is calculated out of any activity in the year preceding the last financial statements, drawn up on the basis of a decision of the tax. If you change the company form only a part of the assets and liabilities is passed to the company, only moved to assets and liabilities are taken into account.
section 8: the number of shares and the nominal value of the changes to the Tax increase and the share capital during the year occurred in the reduction, the company's shares to obtain and transfer, as well as the redemption and the rest of the nominal value of the share, or the equivalent of the value of an asset for a change is taken into account when calculating the value of the share if the shares issued in the share subscription period has expired or the shares are acquired or disposed of before the end of the tax year, or if any other change is registered in the commercial register before the end of the tax year. The company's net worth is calculated in such a way that the net assets of the company will be added to a new pay equity and in the transfer of shares shall be reduced by the amount received, as well as the reduction in the share capital, and the acquisition of the company's shareholders to redeem the shares and the amount paid.
Taxation the value shall be obtained by dividing the number of shares in the new new net worth.
The taxable value of the previous year, the share will be converted to a value for tax purposes of determining comparable to the sum of the shares in such a way that the previous year the tax on the value added to the company entered a new pay equity and deducted from the redemption of shares and reduction of the share capital and the company's shareholders the acquisition due to the amount of paid-in capital. The new value of the share capital shall be divided by the number of the new shares.
After the end of each fiscal year, section 9 of the mathematical value if the stock capital increase has taken place at the end of the last financial year preceding the taxation year after the season, in the context of the increase in the value of the new shares to be subscribed to math in the tax year is considered the nominal value or, where there is no nominal value, or, if the company or the shareholder value of the nominal value or accountable par-the higher the exercise price.
Article 10 of the company's merger, Division, and other changes they make to the breakdown of the merger between the Companies, and other similar changes are mathematical value and taxation separately when calculating the value of the account.
If the merger has taken effect after the end of the fiscal year preceding the fiscal year, the value of the shares of the acquiring company does not impose a tax.
In the case of a merger by the host company and generated a new company can be calculated as the sum of the net assets of the acquiring company and the shareholders of the merging companies ' net varallisuudet. The assets of the acquiring company does not, however, be excluded from its owned shares in the acquiring company. If the consideration for the merger is composed of more than to the host of the company's shares, the assets of the acquiring company shall be taken to reduce this also into consideration. Taxation the value shall be obtained by dividing the net assets of the acquiring company or the new company by the number of shares outstanding.
If the merger is to come into force by the end of the financial year to which the dividend will be distributed, and the dividend is raised up to the end of the calendar year in which the fiscal year is completed, shareholders of the value of the tax for the year is calculated from the mathematical to the above in the manner provided for in the third paragraph.
The distribution of the company being divided and the recipient company takes into account the stock's value for tax purposes and in accordance with, mutatis mutandis, to the above mathematical when calculating the value of the principles in this article.
section 11 of the tax value rounding as specified above, to be obtained from the taxation value is rounded in an appropriate manner.
Article 12 entry into force This Regulation shall enter into force on 31 January 2001.
The regulation shall apply for the first time in determining the value of the share value for tax purposes in the tax year 2002 and mathematical.
This regulation repeals the business reasons for the share values of 29 December 1994 of the Ministry of finance decision (1539/1994).