{"id":7342,"date":"2020-05-10T18:35:00","date_gmt":"2020-05-10T15:35:00","guid":{"rendered":"https:\/\/amoslaki.fi\/?p=7342"},"modified":"2026-03-27T10:21:26","modified_gmt":"2026-03-27T08:21:26","slug":"donate-to","status":"publish","type":"post","link":"https:\/\/amoslaki.fi\/en\/lahjoitakesamokki\/","title":{"rendered":"Is it worth it to pass on a summer cottage to the next generation?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Contents\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/amoslaki.fi\/en\/lahjoitakesamokki\/#Ilman_lahjaveroa_voi_lahjoittaa_alle_5000E\" >You can donate less than \u20ac5.000 without gift tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/amoslaki.fi\/en\/lahjoitakesamokki\/#Jos_lahjoitat_kerralla\" >If you donate at once<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/amoslaki.fi\/en\/lahjoitakesamokki\/#Elinikainen_hallintaoikeus_laskee_lahjaverojen_maaraa\" >Lifetime tenure reduces gift taxes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/amoslaki.fi\/en\/lahjoitakesamokki\/#Esimerkki_lahjaverosta\" >Example of gift tax<\/a><\/li><\/ul><\/nav><\/div>\n<p>A summer cottage can be donated during your lifetime to your children or grandchildren. Making a gift during your own lifetime is an effective way to save on inheritance and gift taxes.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ilman_lahjaveroa_voi_lahjoittaa_alle_5000E\"><\/span><span style=\"font-size: 14pt;\"><strong>You can donate less than \u20ac5.000 without gift tax<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>You can make a tax-free gift of parts of a summer cottage if you do so once every three years to one recipient, free of gift tax, in the form of a share of the summer cottage worth less than \u20ac5,000. If there are several recipients, each recipient can receive the share tax-free. If spouses own a summer cottage together, each spouse can donate the same share of his or her share to each gift recipient free of tax.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Jos_lahjoitat_kerralla\"><\/span><span style=\"font-size: 14pt;\"><strong>If you donate at once<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>You can also donate the whole summer cottage. In this case, the recipient will pay inheritance tax on the gift.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Elinikainen_hallintaoikeus_laskee_lahjaverojen_maaraa\"><\/span><span style=\"font-size: 14pt;\"><strong>Lifetime tenure reduces gift taxes<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>You can and should include a condition that the donor retains the right to the summer cottage for life. With this condition, the donor secures his right to use the summerhouse. In turn, the donors receive a significant tax relief in the form of a deduction for the right of tenure in the tax on the gift.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Esimerkki_lahjaverosta\"><\/span><span style=\"font-size: 14pt;\"><strong>Example of gift tax<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>For example, in the case of a gift of a summer cottage, the donor retains the right of ownership of the gift, even though ownership is transferred to the donee. The retention of title does not affect the fair value of the gift, but it does affect the value on which the gift tax is based.<\/p>\n<p>The tax administration calculates the value of the right of possession for you when you declare on the gift tax return that the donor has retained the right of possession of the gift. The gift tax is calculated on the fair market value less the value of the right of possession.<\/p>\n<p>Article drafted by the Advocate <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/contact\/\">Tuula Rainto<\/a><\/span>, Amos Law Firm. You can always call him free of charge on 010 299 5090. You can consult our price list <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/price-list\/\">Here.<\/a><\/span><\/p>\n<p><a href=\"https:\/\/amoslaki.fi\/wp-content\/uploads\/2020\/10\/amos-yrityksille-20203.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-8293\" src=\"https:\/\/amoslaki.fi\/wp-content\/uploads\/2020\/10\/amos-yrityksille-20203-300x178.jpg\" alt=\"Tuula Rainto\" width=\"300\" height=\"178\" \/><\/a><\/p>\n<p>Related articles:<br \/>\n<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/inheritance-tax-2\/\">Reduce inheritance tax with a will<\/a><\/span><br \/>\n<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/take-these-into-account-when-making-your-gift-book\/\">Consider these when making your gift book<\/a><\/span><br \/>\n<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/estate-planning\/\">Inheritance division<\/a><\/span><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Kes\u00e4m\u00f6kin voi lahjoittaa jo elinaikana lapsille tai lapsenlapsille. Omana elinaikana tehty lahjoitus on tehokas keino s\u00e4\u00e4st\u00e4\u00e4 perint\u00f6- ja lahjaveroissa. Ilman lahjaveroa voi lahjoittaa alle 5.000\u20ac Voit lahjoittaa kes\u00e4m\u00f6kin osissa verovapaasti, mik\u00e4li teet sen kerran kolmessa vuodessa yhdelle lahjansaajalle ilman lahjaveroa alle 5.000 euron arvoisena osuutena kes\u00e4m\u00f6kist\u00e4. Jos lahjansaajia on useita, jokainen lahjansaaja voi saada verotta [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":7343,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[31,10,123,619],"tags":[90,88,91,89],"class_list":["post-7342","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lahjakirjat","category-perinnonjako","category-perunkirjoitus","category-yksityisasiakkaat","tag-kesamokki","tag-lahjakirja","tag-lahjavero","tag-lahjoitus"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kannattaako kes\u00e4m\u00f6kki lahjoittaa seuraavalle sukupolvelle? &#8211; Asianajotoimisto Amos<\/title>\n<meta name=\"description\" content=\"Kes\u00e4m\u00f6kin voi lahjoittaa jo elinaikana lapsille tai lapsenlapsille. 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