{"id":10775,"date":"2024-10-21T04:16:10","date_gmt":"2024-10-21T01:16:10","guid":{"rendered":"https:\/\/amoslaki.fi\/?p=10775"},"modified":"2026-03-27T09:38:56","modified_gmt":"2026-03-27T07:38:56","slug":"distribution-before-division-of-inheritance","status":"publish","type":"post","link":"https:\/\/amoslaki.fi\/en\/ositus-ennen-perinnonjakoa\/","title":{"rendered":"Before distributing the inheritance, a distribution must be made"},"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\/ositus-ennen-perinnonjakoa\/#Ennen_perinnonjakoa_on_tehtava_ositus\" >Before distributing the inheritance, a distribution must be made<\/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\/ositus-ennen-perinnonjakoa\/#Miten_ositus_toteutetaan\" >How is the division of property carried out?<\/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\/ositus-ennen-perinnonjakoa\/#Ositusperuste_on_ensiksi_kuolleen_puolison_kuolinhetki\" >The basis for division is the moment of death of the first deceased spouse.<\/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\/ositus-ennen-perinnonjakoa\/#Osituslaskelma_ja_ositussopimus\" >Distribution account and distribution agreement<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ennen_perinnonjakoa_on_tehtava_ositus\"><\/span><span style=\"font-size: 12pt;\"><strong>Before distributing the inheritance, a distribution must be made<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>If the deceased was married during their lifetime and the spouses did not have a prenuptial agreement, before <a href=\"https:\/\/amoslaki.fi\/en\/perineal-tear-2\/\">inheritance distribution<\/a> An inventory of assets must always be provided. There is no statutory deadline for carrying out the division of an estate or a partition of matrimonial property. However, a partition must be carried out if the surviving spouse or any of the deceased spouse's heirs so requests. If no one makes a claim for the division of the estate, the partition of matrimonial property may not be carried out and the estate may remain undivided until the surviving spouse also dies.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Miten_ositus_toteutetaan\"><\/span><strong><span style=\"font-size: 12pt;\">How is the division of property carried out?<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The division between the estates of the deceased spouse and the surviving spouse is carried out in the same way as the division between the surviving spouse and the deceased spouse's heirs. The division is typically handled as a consensual division by the estate's heirs, and sometimes also as a conducted division under the supervision of an estate administrator. After the division, it becomes clear what belongs to each spouse's estate. The estates are separate from each other, even if they have the same heirs, which typically means the deceased's joint direct descendants. In the division, the estate of the spouse who owned more is normally obliged to transfer assets as an equalisation payment to the estate of the spouse who owned less.<\/p>\n<p>If the surviving spouse has refused to pay the inheritance tax after the first deceased spouse, this right does not transfer to their heirs.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ositusperuste_on_ensiksi_kuolleen_puolison_kuolinhetki\"><\/span><span style=\"font-size: 12pt;\"><strong>The basis for division is the moment of death of the first deceased spouse.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A division of property must therefore be carried out between the spouses, even if both of them have already died, as only after the division is it known what property falls within the scope of the spouses' estates and inheritance distributions. In a division of property carried out after the death of the surviving spouse, it must be taken into account that the property to be divided is determined according to the moment the basis for the division arose, i.e., the moment of death of the spouse who died first. Property that the surviving spouse has received or acquired thereafter is not subject to marital property rights and shall not be divided even after the surviving spouse's death.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Osituslaskelma_ja_ositussopimus\"><\/span><strong><span style=\"font-size: 12pt;\">Distribution account and distribution agreement<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>An experienced lawyer knowledgeable in inheritance law can assist with preparing a division calculation. At the same time, a written agreement on the division, signed by all parties, should also be drawn up. In addition, the agreement must be witnessed by two witnesses.<\/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\/division-and-distribution-deed\/\">Book of partition and inheritance<\/a><\/span><br \/>\n<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/why-the-notebook\/\">Why must a deed of distribution be drawn up?<\/a><\/span><br \/>\n<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/miksi-ositus\/\">Why should you split?<\/a><\/span><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Ennen perinn\u00f6njakoa on teht\u00e4v\u00e4 ositus Jos peritt\u00e4v\u00e4 on ollut el\u00e4ess\u00e4\u00e4n naimisissa ja puolisoilla ei ollut avioehtoa, on ennen perinn\u00f6njakoa toimitettava aina omaisuuden ositus. Perinn\u00f6njaon tai osituksen toimittamiselle ei ole laissa s\u00e4\u00e4detty\u00e4 m\u00e4\u00e4r\u00e4aikaa. Ositus tulee kuitenkin toimittaa, jos leski tai joku kuolleen puolison perillisist\u00e4 sit\u00e4 vaatii. Jos kuolinpes\u00e4n jakovaatimusta ei kukaan esit\u00e4, ositus saattaa olla toimittamatta [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":10776,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[130,10,619],"tags":[222,766,223,54,182,149,216,215,52,765,217],"class_list":["post-10775","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ositus","category-perinnonjako","category-yksityisasiakkaat","tag-jaamistoositus","tag-kuolinpesan-ositus","tag-kuolinpesien-ositus","tag-leski","tag-leski-ja-ositus","tag-ositus","tag-osituskirja","tag-ositussopimus","tag-perinnonjako","tag-perinnonjako-ja-ositus","tag-tasinkoprivilegi"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ennen perinn\u00f6njakoa on teht\u00e4v\u00e4 ositus 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