Sono residente in Finlandia e lavoro a Helsinki. Mia moglie e i miei figli vivono in Polonia.

Ci siamo sposati in Polonia con regime di comunione dei beni. Per vari motivi, non viviamo più insieme.

Sto pensando di regalare dei soldi a mia moglie per comprare un appartamento in Polonia, così lei e i nostri figli potranno vivere lì. Stimiamo che il regalo ammonterà a circa 100.000 euro.
Sarebbe l’unica proprietaria dell’appartamento. Poiché io risiedo in Finlandia e lei in Polonia, dovremmo entrambi pagare delle imposte sulle donazioni a Vero in Finlandia per questa donazione?

So che in Finlandia esiste un’imposta sulle donazioni per il coniuge o il partner di una partnership registrata, ma mi chiedevo se questa imposta si applicherebbe dal momento che lei non è residente in Finlandia e siamo sposati con un regime di comunione dei beni.
Di seguito sono riportate le informazioni fiscali sulle donazioni Vero che ho trovato:

https://www.vero.fi/en/individuals/property/gifts/when-do-i-need-to-pay-gift-tax/

https://www.vero.fi/en/individuals/property/gifts/gift-tax-calculator/

Tax Implications of Gifting Money to My Spouse Abroad
byu/Jamesrodel inFinland



di Jamesrodel

6 Comments

  1. Do you not have a joint account that you could utilize? Why can’t you buy the apartment?

  2. The_Grinning_Reaper on

    She is not a resident of Finland and thus not need to pay the tax. And the tax in concern is for recipient only . No need to pay for you either. 

  3. This page from Vero talks about gift tax in international situations:

    [https://www.vero.fi/en/individuals/property/gifts/receipts-of-gifts-from-abroad/](https://www.vero.fi/en/individuals/property/gifts/receipts-of-gifts-from-abroad/)

    I think the following would apply to your wife who lives in Poland:

    *You, the gift recipient, must file a gift tax return and pay Finnish gift tax in situations like the following:*

    * *You live in a foreign country and someone who lives in Finland donates a sum of money to you.*

  4. Didn’t read any links, but it is the one who gets the gift is responsible for paying taxes. Only people who live in Finland (simplification), are tax residents.

    So, she needs to pay taxes in Poland. Polish tax office will tell if she needs to pay any taxes.

  5. Itchy_Product_6671 on

    The receiver of funds pay gift tax she doesn’t live in Finland she has nothing to worry about Finland, giver don’t pay gift tax so buy the apartment and don’t tell anyone it’s your money and you already paid taxes on it

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