{"id":10665,"date":"2024-10-21T04:45:40","date_gmt":"2024-10-21T01:45:40","guid":{"rendered":"https:\/\/amoslaki.fi\/?p=10665"},"modified":"2026-03-27T09:37:40","modified_gmt":"2026-03-27T07:37:40","slug":"partial-inheritance","status":"publish","type":"post","link":"https:\/\/amoslaki.fi\/en\/osittainen-perinnonjako\/","title":{"rendered":"Partial inheritance"},"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 Content\"><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\/osittainen-perinnonjako\/#Mita_osittainen_perinnonjako_tarkoittaa\" >What is partial inheritance?\u00a0<\/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\/osittainen-perinnonjako\/#Osittainen_perinnonjako_vaatii_osakkaiden_suostumuksen\" >Partial division of an estate requires the consent of the partners<\/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\/osittainen-perinnonjako\/#Milloin_osittainen_perinnonjako_kannattaa\" >When is partial inheritance worthwhile?\u00a0<\/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\/osittainen-perinnonjako\/#Osittainen_perinnonjako_vaatii_osittaisen_perinnonjakosopimuksen\" >Partial distribution of an estate requires a partial distribution agreement<\/a><\/li><\/ul><\/nav><\/div>\n<p>Once the probate has taken place, you can move on to the distribution of the estate. The division of the estate can be done in one go as a whole, or the partners can decide to divide the property only partially. This could be the case if you want to distribute the assets quickly, for example if it takes time to sell other assets. Also, for example, where a widow or widower controls the joint home of the spouses and does not wish to divide it before the death of the deceased, a partial division of the estate can be made.<\/p>\n<p>Partial distribution may be necessary in situations where some of the property is still to be distributed. The division of the estate must be drawn up <a href=\"https:\/\/amoslaki.fi\/en\/succession-book\/\">Inheritance Register<\/a> and the partial distribution is the subject of a partial distribution deed.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mita_osittainen_perinnonjako_tarkoittaa\"><\/span><strong><span style=\"font-size: 14pt;\">What is partial inheritance?\u00a0<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In the distribution of an inheritance, the estate can be divided in full or in part, leaving part of the property undistributed for the time being. This may be the case, for example, where the widow or widower controls the joint home of the spouses and does not wish to divide it before the death of the deceased. Partial distribution may be necessary in situations where part of the estate is nevertheless to be divided. A deed of distribution should be drawn up and a partial distribution should be drawn up.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Osittainen_perinnonjako_vaatii_osakkaiden_suostumuksen\"><\/span><strong><span style=\"font-size: 14pt;\">Partial division of an estate requires the consent of the partners<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In a succession, decisions must be taken unanimously, which safeguards the rights of each partner in the estate. How the inheritance itself is divided is a matter for agreement between the heirs. In principle, partial distribution requires the consent of all the partners and a joint agreement between them. The partial distribution of the estate must not prevent the final distribution of the estate. <a href=\"https:\/\/amoslaki.fi\/en\/how-does-inheritance-division-happen\/\">inheritance distribution<\/a>, where the law provides that each partner is entitled to receive all property of the estate, unless otherwise agreed between the parties.<\/p>\n<p>In the estate, for example, a summer cottage, financial assets or similar items can be divided, leaving the dwelling in which the widow lives undivided.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Milloin_osittainen_perinnonjako_kannattaa\"><\/span><strong><span style=\"font-size: 14pt;\">When is partial inheritance worthwhile?\u00a0<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Partial distribution can, for example, be a quick way of distributing the estate's assets so that the estate's partners have funds to pay their inheritance taxes. In an undivided estate, the inheritance tax is not paid to the estate, but is always paid personally to each of the partners in the estate. In the case of a partial distribution of an estate, it is also possible to distribute more property to one member of the estate in advance than to the others. The final equalisation comes at the time of the distribution of the inheritance.<\/p>\n<p>Many times <a href=\"https:\/\/amoslaki.fi\/en\/sale-of-assets-of-an-undivided-estate\/\">the sale of assets of an undivided estate<\/a> \u00a0may take time and therefore the partners decide to divide the assets in a partial succession that can be easily and quickly distributed to them. Such assets are typically cash and household effects.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Osittainen_perinnonjako_vaatii_osittaisen_perinnonjakosopimuksen\"><\/span><strong><span style=\"font-size: 14pt;\">Partial distribution of an estate requires a partial distribution agreement<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A partial distribution may have an impact on the final distribution of the estate, and therefore a partial distribution also requires the drawing up of a document called a partial distribution agreement. This must be submitted to the Tax Administration.<\/p>\n<p>If you want to make sure that <a href=\"https:\/\/amoslaki.fi\/en\/why-the-notebook\/\">sharebook<\/a> will be drafted clearly and in a legally comprehensive manner, our office will assist you in drafting the deed of distribution. The cost of drawing up a deed of succession is <strong>from 950 \u20ac.<\/strong><\/p>\n<p>Article drafted by the Advocate <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/contact\/#tr\">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\/#hinta\">Here<\/a><\/span>.<\/p>\n<p><span style=\"text-decoration: underline;\"><a href=\"https:\/\/amoslaki.fi\/en\/situation-analysis\/\">Do a free needs assessment<\/a><\/span> \u2192<\/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\/succession-book\/\">Inheritance Register<\/a><\/span><br \/>\n<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/how-does-inheritance-division-happen\/\">How is the inheritance distributed?<\/a><br \/>\n<a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/why-the-notebook\/\">Why must a deed of distribution be drawn up?<\/a><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Kun perunkirjoitus on pidetty, voidaan siirty\u00e4 tekem\u00e4\u00e4n perinn\u00f6n jakaminen. Perinn\u00f6njako voi tapahtua kerralla kokonaisuudessa tai osakkaat voivat p\u00e4\u00e4tt\u00e4\u00e4 jakaa omaisuutta vain osittain. T\u00e4llainen tilanne voisi olla, jos rahavarat halutaan jakaa nopeasti, jos vaikkapa muun omaisuuden myynteihin kuluu aikaa. My\u00f6s esimerkiksi silloin kun leski hallitsee puolisoiden yhteist\u00e4 kotia, eik\u00e4 sit\u00e4 haluta ennen lasken kuolemaa jakaa, voidaan [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":10669,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10,619],"tags":[764,385,246,763,213,180,52,178,214],"class_list":["post-10665","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-perinnonjako","category-yksityisasiakkaat","tag-kesamokki-perinnonjaossa","tag-kuolinpesan-jako","tag-lesken-asumissuoja","tag-osittainen-perinnonjako","tag-osittainen-perinnonjakokirja","tag-ositus-ja-perinnonjako","tag-perinnonjako","tag-perinnonjakosopimus","tag-perinto-jaetaan-osittain"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Osittainen perinn\u00f6njako &#8211; Asianajotoimisto Amos<\/title>\n<meta name=\"description\" content=\"Osittainen perinn\u00f6njako tarkoittaa tilannetta, jolloin osa omaisuudesta j\u00e4\u00e4 toistaiseksi jakamatta. 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A partial distribution is the subject of a partial distribution deed.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/amoslaki.fi\/en\/partial-inheritance\/","og_locale":"en_GB","og_type":"article","og_title":"Osittainen perinn\u00f6njako &#8211; Asianajotoimisto Amos","og_description":"Osittainen perinn\u00f6njako tarkoittaa tilannetta, jolloin osa omaisuudesta j\u00e4\u00e4 toistaiseksi jakamatta. 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