{"id":6657,"date":"2020-01-30T11:58:55","date_gmt":"2020-01-30T09:58:55","guid":{"rendered":"https:\/\/amoslaki.fi\/?page_id=6657"},"modified":"2026-03-16T10:16:31","modified_gmt":"2026-03-16T08:16:31","slug":"estate-planning","status":"publish","type":"page","link":"https:\/\/amoslaki.fi\/en\/perintosuunnittelu\/","title":{"rendered":"Inheritance division"},"content":{"rendered":"<div class=\"et_pb_section_0 et_pb_section et_section_regular et_block_section\"><div class=\"et_pb_row_0 et_pb_row et_block_row\"><div class=\"et_pb_column_0 et_pb_column et_pb_column_3_5 et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--0e6b2603-537f-4c46-b342-f2a76e853477\"><div class=\"et_pb_text_inner\"><h1>Inheritance division<\/h1>\n<p>There are tax and other consequences, so we recommend that you consult a lawyer if you are considering such actions.<\/p>\n<ul>\n<li>A will can exclude the spouse of the heirs from the right to marry.<\/li>\n<\/ul>\n<p>Inheritance planning can be done, for example, by excluding in the will the spouses of the heirs' spouses' marital rights to the property.<\/p>\n<ul>\n<li>A will can be used to reserve e.g. the right of possession to a widow or widower<\/li>\n<li>A gift voucher can be used to donate property during your lifetime<\/li>\n<li>Property can be sold<\/li>\n<li>Change of generation<\/li>\n<\/ul>\n<h3><\/h3>\n<h3><\/h3>\n<h2>Gift books<\/h2>\n<p>A donation can be used to transfer property free of charge during the donor's lifetime to a recipient of his or her choice. A gift may be appropriate, for example, as part of inheritance tax planning. It can also influence the subsequent distribution of an estate. This may be the case, for example, where a gift is regarded as an advance inheritance from its recipient.<\/p>\n<p>Donations can be used to achieve a wide range of goals. For example, donations can be used to ensure the preservation of assets in the family. It can also be used to transfer the business to a successor relative. It is usually a good idea to draw up a gift deed for the donation. In some cases, a deed of gift is necessary in order to register the donated property in the name of the recipient.<\/p>\n<p>The gift voucher can also be used to verify any conditions attached to the gift. When making a gift of property, it is important to ascertain the tax consequences of the transaction and the implications, for example, for subsequent inheritance distribution.<\/p>\n<\/div><\/div><\/div><div class=\"et_pb_column_1 et_pb_column et_pb_column_2_5 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_blurb_0 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_main_blurb_image\"><span class=\"et_pb_image_wrap et_pb_only_image_mode_wrap\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/amoslaki.fi\/wp-content\/uploads\/2020\/10\/amos-yrityksille-20203.jpg\" width=\"1920\" height=\"1140\" srcset=\"https:\/\/amoslaki.fi\/wp-content\/uploads\/2020\/10\/amos-yrityksille-20203.jpg 1920w, https:\/\/amoslaki.fi\/wp-content\/uploads\/2020\/10\/amos-yrityksille-20203-1280x760.jpg 1280w, https:\/\/amoslaki.fi\/wp-content\/uploads\/2020\/10\/amos-yrityksille-20203-980x582.jpg 980w, https:\/\/amoslaki.fi\/wp-content\/uploads\/2020\/10\/amos-yrityksille-20203-480x285.jpg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) and (max-width: 1280px) 1280px, (min-width: 1281px) 1920px, 100vw\" class=\"et-waypoint et_pb_animation_top et_pb_animation_top_tablet et_pb_animation_top_phone wp-image-8293\" alt=\"Tuula Rainto\" \/><\/span><\/div><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>Tuula Rainto, <a href=\"mailto:tuula.rainto@amoslaki.fi\">tuula.rainto@amoslaki.fi<\/a>, <a href=\"tel:0451115577\">045 111 5577<\/a><\/p>\n<\/div><\/div><\/div><\/div><div class=\"et_pb_module et_pb_button_module_wrapper et_pb_button_0_wrapper\"><a class=\"et_pb_button_0 et_pb_button et_pb_bg_layout_light et_pb_module et_block_module\" href=\"https:\/\/amoslaki.fi\/en\/appointment-calendar\/\" target=\"_blank\" data-icon=\"\ue023\">Book a free initial assessment<\/a><\/div><div class=\"et_pb_module et_pb_button_module_wrapper et_pb_button_1_wrapper\"><a class=\"et_pb_button_1 et_pb_button et_pb_bg_layout_light et_pb_module et_block_module\" href=\"tel:+358102995090\" data-icon=\"\uf879\">Call us 010 299 5090<\/a><\/div><div class=\"et_pb_testimonial_0 et_pb_testimonial et_pb_testimonial_no_image et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_testimonial_inner\"><div class=\"et_pb_testimonial_description\"><div class=\"et_pb_testimonial_description_inner\"><div class=\"et_pb_testimonial_content\"><p>\u201dI have no children of my own and I left my estate to my spouse's children. This saves on inheritance tax, as inheritance tax is then calculated as if the heirs were my own children.\u201d<\/p>\n<\/div><\/div><div class=\"et_pb_testimonial_author\">Johanna, 49 years old.<\/div><div class=\"et_pb_testimonial_meta\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"et_pb_row_1 et_pb_row et_block_row\"><div class=\"et_pb_column_2 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_1 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--0e6b2603-537f-4c46-b342-f2a76e853477\"><div class=\"et_pb_text_inner\"><h3><\/h3>\n<h3><\/h3>\n<h2><\/h2>\n<h2>Conditions attached to the gift<\/h2>\n<p>Gift deeds can include conditions that are not possible in the context of a deed of sale. For example, the right of the donor's spouse to marry can be excluded. This ensures that the donated property remains with the donee in the event of a divorce.<\/p>\n<p>The donor may also retain the right to retain ownership of the property to be donated. This allows the donor to continue to use the donated property, such as a flat or summer cottage, in the normal way, while ensuring that ownership is transferred to the person he or she wishes.<\/p>\n<p>&nbsp;<\/p>\n<h2>Gift tax<\/h2>\n<p>The recipient pays tax on the gift if the value of the gift is \u20ac5,000 or more. Gift tax is also payable if the recipient has received several gifts totalling \u20ac5,000 or more from the same donor over a three-year period.<\/p>\n<p>The gift may also affect the recipient's inheritance tax if it is a gift that is considered an advance inheritance or if it was made up to three years before the donor's death.<\/p>\n<p>The taxation of a gift can be influenced by the content of the gift certificate. For example, a reservation of title clause will affect the amount of gift tax. To ensure that the donor's intentions are fulfilled, it is advisable to seek the advice of a lawyer when planning the gift.<\/p>\n<p>Gift taxation is also linked to transactions between relatives. By using the right amount of consideration, certain assets can be passed on to posterity in a tax-efficient way. Even if the gift is not taxable, it is often worthwhile filing a gift tax return.<\/p>\n<p>&nbsp;<\/p>\n<h2>Trade books<\/h2>\n<p>A sale means the transfer of property to a buyer in exchange for a cash consideration. Determining the purchase price is a matter between the seller and the buyer, but there are also tax issues involved. These should be discussed with a lawyer before the arrangement is put in place.<\/p>\n<p>The nature of the assets to be sold will affect the form in which the sale should take place. In most cases it is appropriate to draw up a deed of sale. In the case of transfers of immovable property, a deed is necessary and a conveyancer is also required.<\/p>\n<p>&nbsp;<\/p>\n<h2>Contents of the deed of sale<\/h2>\n<p>In order to avoid disputes and difficulties in proving the transaction, it is advisable to include in the deed of sale all the terms and conditions of the transaction agreed between the seller and the buyer. The deed should include, for example, the purchase price, the terms of payment of the purchase price, the transfer of title and any other matters affecting the transaction and the parties' responsibilities.<\/p>\n<p>The clarity of the contents of the deed and compliance with any formal requirements are of great importance for the buyer to register the acquired assets in his own name.<\/p>\n<p>&nbsp;<\/p>\n<h2>Transactions of a gift nature (Generation changes)<\/h2>\n<p>For example, in transactions between relatives, it may be necessary to agree on a purchase price lower than the current market price. If the consideration is set too low in relation to the fair value of the property, the difference between the actual price and the consideration may be considered a gift. Such underpriced transfers are called gift transactions and are subject to various tax considerations. It is important to ascertain the tax treatment of the transfer at the planning stage.<\/p>\n<p>If the transfer of business assets to a surviving relative is planned, careful planning is essential. In the case of succession, the right procedure can bring significant tax advantages, compared with the costs of implementing the arrangement.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"et_pb_row_2 et_pb_row et_block_row\"><div class=\"et_pb_column_3 et_pb_column et_pb_column_1_2 et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_module et_pb_button_module_wrapper et_pb_button_2_wrapper\"><a class=\"et_pb_button_2 et_pb_button et_pb_bg_layout_light et_pb_module et_block_module\" href=\"https:\/\/amoslaki.fi\/en\/appointment-calendar\/\" target=\"_blank\" data-icon=\"\ue023\">Book a free initial assessment<\/a><\/div><\/div><div class=\"et_pb_column_4 et_pb_column et_pb_column_1_2 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_module et_pb_button_module_wrapper et_pb_button_3_wrapper\"><a class=\"et_pb_button_3 et_pb_button et_pb_bg_layout_light et_pb_module et_block_module\" href=\"tel:+358102995090\" data-icon=\"\uf879\">Call us 010 299 5090<\/a><\/div><\/div><\/div><div class=\"et_pb_row_3 et_pb_row et_block_row\"><div class=\"et_pb_column_5 et_pb_column et_pb_column_1_2 et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_2 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><div id=\"attachment_8293\" style=\"width: 1034px\" class=\"wp-caption aligncenter\"><a href=\"mailto:tuula.rainto@amoslaki.fi\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-8293\" class=\"wp-image-8293 size-large\" src=\"https:\/\/amoslaki.fi\/wp-content\/uploads\/2020\/10\/amos-yrityksille-20203-1024x608.jpg\" alt=\"Tuula Rainto\" width=\"1024\" height=\"608\" srcset=\"https:\/\/amoslaki.fi\/wp-content\/uploads\/2020\/10\/amos-yrityksille-20203-980x582.jpg 980w, https:\/\/amoslaki.fi\/wp-content\/uploads\/2020\/10\/amos-yrityksille-20203-480x285.jpg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><\/a><p id=\"caption-attachment-8293\" class=\"wp-caption-text\">Tuula Rainto, <a href=\"mailto:tuula.rainto@amoslaki.fi\">tuula.rainto@amoslaki.fi<\/a>, <a href=\"tel:0451115577\">045 111 5577\u00a0<\/a><\/p><\/div>\n<\/div><\/div><div class=\"et_pb_blurb_1 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_main_blurb_image\"><span class=\"et_pb_image_wrap et_pb_only_image_mode_wrap\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/amoslaki.fi\/wp-content\/uploads\/2020\/10\/amos-yrityksille-20203.jpg\" width=\"1920\" height=\"1140\" srcset=\"https:\/\/amoslaki.fi\/wp-content\/uploads\/2020\/10\/amos-yrityksille-20203.jpg 1920w, https:\/\/amoslaki.fi\/wp-content\/uploads\/2020\/10\/amos-yrityksille-20203-1280x760.jpg 1280w, https:\/\/amoslaki.fi\/wp-content\/uploads\/2020\/10\/amos-yrityksille-20203-980x582.jpg 980w, https:\/\/amoslaki.fi\/wp-content\/uploads\/2020\/10\/amos-yrityksille-20203-480x285.jpg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) and (max-width: 1280px) 1280px, (min-width: 1281px) 1920px, 100vw\" class=\"et-waypoint et_pb_animation_top et_pb_animation_top_tablet et_pb_animation_top_phone wp-image-8293\" alt=\"Tuula Rainto\" \/><\/span><\/div><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>Tuula Rainto, <a href=\"mailto:tuula.rainto@amoslaki.fi\">tuula.rainto@amoslaki.fi<\/a>, <a href=\"tel:0451115577\">045 111 5577<\/a><\/p>\n<\/div><\/div><\/div><\/div><div class=\"et_pb_testimonial_1 et_pb_testimonial et_pb_testimonial_no_image et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_testimonial_inner\"><div class=\"et_pb_testimonial_description\"><div class=\"et_pb_testimonial_description_inner\"><div class=\"et_pb_testimonial_content\"><p>\u201dI have no children of my own and I left my estate to my spouse's children. This saves on inheritance tax, as inheritance tax is then calculated as if the heirs were my own children.\u201d<\/p>\n<\/div><\/div><div class=\"et_pb_testimonial_author\">Johanna, 49 years old.<\/div><div class=\"et_pb_testimonial_meta\"><\/div><\/div><\/div><\/div><\/div><div class=\"et_pb_column_6 et_pb_column et_pb_column_1_2 et-last-child et_block_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough\"><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":19,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-6657","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Perint\u00f6suunnittelu &#8211; Optimoi perint\u00f6verot &#8211; Asianajotoimisto Amos<\/title>\n<meta name=\"description\" content=\"Perint\u00f6suunnittelulla perillisesi voivat v\u00e4ltt\u00e4\u00e4 yll\u00e4tt\u00e4vi\u00e4 perint\u00f6veroseuraamuksia. 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