{"id":12261,"date":"2024-03-12T10:35:16","date_gmt":"2024-03-12T08:35:16","guid":{"rendered":"https:\/\/amoslaki.fi\/?p=12261"},"modified":"2026-03-27T10:10:04","modified_gmt":"2026-03-27T08:10:04","slug":"advance-collection","status":"publish","type":"post","link":"https:\/\/amoslaki.fi\/en\/ennakkoperinto\/","title":{"rendered":"What is pre-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 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\/ennakkoperinto\/#Poikkeuksia_ennakkoperintoolettamaan\" >Exceptions to the presumption of anticipated inheritance<\/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\/ennakkoperinto\/#Miten_ennakkoperintoa_kasitellaan_perinnonjaossa\" >How are prepayments treated in the distribution of inheritances?<\/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\/ennakkoperinto\/#Ennakkoperinnosta_eli_lahjasta_on_menee_lahjavero\" >Gift tax is payable on an advance inheritance, i.e. a gift<\/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\/ennakkoperinto\/#Lahjanantajan_oikeus_lahjoittaa_omaisuutta\" >The donor's right to donate property<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/amoslaki.fi\/en\/ennakkoperinto\/#Perukirjaan_merkinta_ennakkoperinnoista\" >An entry in the succession register for advance inheritances<\/a><\/li><\/ul><\/nav><\/div>\n<p>An inheritance is a gift from the deceased to his or her heir during his or her lifetime. After the death of the donor, this gift becomes an anticipated inheritance, since, unlike normal gifts, anticipated gifts are taken into account in the distribution of the estate. An anticipated legacy ensures that the heirs are treated equally in the distribution of the estate.<\/p>\n<p>If one of the heirs has been given a gift, i.e. an anticipated inheritance, this may give rise to a dispute over the distribution of the inheritance.<\/p>\n<p><span style=\"font-family: Arial, Helvetica, sans-serif; font-size: 14pt;\">Gift to heir, presumption of inheritance<\/span><\/p>\n<p>Gifts made to a bastard heir are deemed to be anticipated inheritances, unless the donor orders otherwise or the circumstances are such that it is considered appropriate to do so. This is called the presumption of anticipated inheritance. This presumption of anticipation may be rebutted freely by the donor at any time. To avoid disputes in the distribution of the estate, it is advisable to make such a declaration in writing.<\/p>\n<p>In practice, the notification would go like this: \u201dI hereby declare that the gift I am making to XX should not be treated as an advance inheritance.\u201d<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Poikkeuksia_ennakkoperintoolettamaan\"><\/span><span style=\"font-size: 14pt;\">Exceptions to the presumption of anticipated inheritance<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>There are exceptions to the presumption of anticipated inheritance. For example, an ordinary gift that is not unrelated to the financial circumstances of the donor is not considered an anticipated inheritance. Gifts of the same amount to all the heirs in the same family are also not generally regarded as anticipated inheritances. On the other hand, the sale of property to an heir at a price well below its fair market value, for example, is regarded as an anticipated inheritance for its part without consideration. If this is not desired, this must be expressly provided for in writing.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Miten_ennakkoperintoa_kasitellaan_perinnonjaossa\"><\/span><span style=\"font-size: 14pt;\">How are prepayments treated in the distribution of inheritances?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>If a gift from the deceased is deemed to be an advance inheritance, it will be taken into account in the distribution of the estate. The value of the anticipated inheritance is added to the estate of the deceased and then deducted from the inheritance of the beneficiary of the anticipated inheritance. Even if the value of the anticipated inheritance received by an heir exceeds the value of his\/her share of the estate, he\/she is not obliged to return the property received as an anticipated inheritance.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ennakkoperinnosta_eli_lahjasta_on_menee_lahjavero\"><\/span><span style=\"font-size: 14pt;\">Gift tax is payable on an advance inheritance, i.e. a gift<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Gift tax is payable on the advance inheritance. The amount of such gift tax paid is in turn deducted from the inheritance tax payable when the estate is distributed. It is worth noting that an advance inheritance can increase the amount of inheritance tax, as inheritance tax is progressive. If, on the other hand, the transfer is considered a gift and not an inheritance, it will not be taken into account for inheritance tax purposes. An exception is a gift made within three years before the death of the deceased.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lahjanantajan_oikeus_lahjoittaa_omaisuutta\"><\/span><span style=\"font-size: 14pt;\">The donor's right to donate property<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The donor, or the deceased, has the right to control his or her property during his or her lifetime and can donate his or her property - as a gift or an advance inheritance - to whomever he or she wishes. The designation of gifts to heirs as anticipated inheritances makes it easier for heirs to distribute their estates.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Perukirjaan_merkinta_ennakkoperinnoista\"><\/span><span style=\"font-size: 14pt;\">An entry in the succession register for advance inheritances<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>After the death of the donor, i.e. the deceased, any advance legacies made by the donor must be entered in the deceased's succession book.<\/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><span style=\"text-decoration: underline;\"><a href=\"https:\/\/amoslaki.fi\/en\/situation-analysis\/\">Do a free situation 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\/the-difference-between-an-advancement-on-inheritance-and-a-gift\/\">What is the difference between an advance inheritance and a gift?<\/a><\/span><br \/>\n<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/inheritance-tax\/\">Inheritance tax savings can be made<\/a><\/span><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Ennakkoperint\u00f6 on peritt\u00e4v\u00e4n el\u00e4ess\u00e4\u00e4n perilliselleen antama lahja. Antajansa kuoleman j\u00e4lkeen t\u00e4m\u00e4 lahja muuttuu ennakkoperinn\u00f6ksi, sill\u00e4 ennakkoperinn\u00f6t huomioidaan perinn\u00f6njaossa, toisin kuin normaalit lahjat. Ennakkoperinn\u00f6n avulla huolehditaan siit\u00e4, ett\u00e4 perillisi\u00e4 kohdellaan perinn\u00f6njaossa tasapuolisesti. Mik\u00e4li yhdelle perilliselle on annettu lahja eli ennakkoperint\u00f6, voi t\u00e4m\u00e4 aiheuttaa ennakkoperint\u00f6\u00f6n liittyv\u00e4\u00e4 riitaa perinn\u00f6njaossa. Rintaperilliselle annettu lahja, ennakkoperint\u00f6olettama Rintaperilliselle annetut lahjat katsotaan ennakkoperinn\u00f6iksi, [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":12262,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[31,10,352,619],"tags":[363,589,588,586,91,587,110],"class_list":["post-12261","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lahjakirjat","category-perinnonjako","category-perunkirjoitus-2","category-yksityisasiakkaat","tag-ennakkoperinto","tag-ennakkoperinto-ja-perukirja","tag-ennakkoperintoolettama","tag-lahja","tag-lahjavero","tag-rintaperilliselle-annettu-lahja","tag-tuula-rainto"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mik\u00e4 on ennakkoperint\u00f6? &#8211; Asianajotoimisto Amos<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/amoslaki.fi\/en\/advance-collection\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mik\u00e4 on ennakkoperint\u00f6? &#8211; Asianajotoimisto Amos\" \/>\n<meta property=\"og:description\" content=\"Ennakkoperint\u00f6 on peritt\u00e4v\u00e4n el\u00e4ess\u00e4\u00e4n perilliselleen antama lahja. Antajansa kuoleman j\u00e4lkeen t\u00e4m\u00e4 lahja muuttuu ennakkoperinn\u00f6ksi, sill\u00e4 ennakkoperinn\u00f6t huomioidaan perinn\u00f6njaossa, toisin kuin normaalit lahjat. Ennakkoperinn\u00f6n avulla huolehditaan siit\u00e4, ett\u00e4 perillisi\u00e4 kohdellaan perinn\u00f6njaossa tasapuolisesti. Mik\u00e4li yhdelle perilliselle on annettu lahja eli ennakkoperint\u00f6, voi t\u00e4m\u00e4 aiheuttaa ennakkoperint\u00f6\u00f6n liittyv\u00e4\u00e4 riitaa perinn\u00f6njaossa. Rintaperilliselle annettu lahja, ennakkoperint\u00f6olettama Rintaperilliselle annetut lahjat katsotaan ennakkoperinn\u00f6iksi, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/amoslaki.fi\/en\/advance-collection\/\" \/>\n<meta property=\"og:site_name\" content=\"Asianajotoimisto Amos\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/lakiamos\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-03-12T08:35:16+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-27T08:10:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/amoslaki.fi\/wp-content\/uploads\/2024\/03\/shutterstock_2288021055-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"amoslaki\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"amoslaki\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/amoslaki.fi\\\/ennakkoperinto\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/amoslaki.fi\\\/ennakkoperinto\\\/\"},\"author\":{\"name\":\"amoslaki\",\"@id\":\"https:\\\/\\\/amoslaki.fi\\\/#\\\/schema\\\/person\\\/8e4dd0f46e5723414767fb6d533e646a\"},\"headline\":\"Mik\u00e4 on ennakkoperint\u00f6?\",\"datePublished\":\"2024-03-12T08:35:16+00:00\",\"dateModified\":\"2026-03-27T08:10:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/amoslaki.fi\\\/ennakkoperinto\\\/\"},\"wordCount\":446,\"publisher\":{\"@id\":\"https:\\\/\\\/amoslaki.fi\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/amoslaki.fi\\\/ennakkoperinto\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/amoslaki.fi\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/shutterstock_2288021055-scaled.jpg\",\"keywords\":[\"ennakkoperint\u00f6\",\"ennakkoperint\u00f6 ja perukirja\",\"ennakkoperint\u00f6olettama\",\"lahja\",\"lahjavero\",\"rintaperilliselle annettu lahja\",\"Tuula Rainto\"],\"articleSection\":[\"Lahjoitukset ja lahjakirjat\",\"Perinn\u00f6njako\",\"Perunkirjoitus\",\"Yksityisasiakkaat\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/amoslaki.fi\\\/ennakkoperinto\\\/\",\"url\":\"https:\\\/\\\/amoslaki.fi\\\/ennakkoperinto\\\/\",\"name\":\"Mik\u00e4 on ennakkoperint\u00f6? &#8211; Asianajotoimisto Amos\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/amoslaki.fi\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/amoslaki.fi\\\/ennakkoperinto\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/amoslaki.fi\\\/ennakkoperinto\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/amoslaki.fi\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/shutterstock_2288021055-scaled.jpg\",\"datePublished\":\"2024-03-12T08:35:16+00:00\",\"dateModified\":\"2026-03-27T08:10:04+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/amoslaki.fi\\\/ennakkoperinto\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/amoslaki.fi\\\/ennakkoperinto\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/amoslaki.fi\\\/ennakkoperinto\\\/#primaryimage\",\"url\":\"https:\\\/\\\/amoslaki.fi\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/shutterstock_2288021055-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/amoslaki.fi\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/shutterstock_2288021055-scaled.jpg\",\"width\":2560,\"height\":1707,\"caption\":\"Kuolinpes\u00e4 lakkaa sen jakamisen j\u00e4lkeen\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/amoslaki.fi\\\/ennakkoperinto\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/amoslaki.fi\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Mik\u00e4 on ennakkoperint\u00f6?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/amoslaki.fi\\\/#website\",\"url\":\"https:\\\/\\\/amoslaki.fi\\\/\",\"name\":\"Asianajotoimisto Amos\",\"description\":\"Huolehtivaa lakipalvelua\",\"publisher\":{\"@id\":\"https:\\\/\\\/amoslaki.fi\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/amoslaki.fi\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/amoslaki.fi\\\/#organization\",\"name\":\"Lakiasiaintoimisto Amos\",\"url\":\"https:\\\/\\\/amoslaki.fi\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/amoslaki.fi\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/amoslaki.fi\\\/wp-content\\\/uploads\\\/2019\\\/11\\\/amoslaki-logo-musta-uusi.png\",\"contentUrl\":\"https:\\\/\\\/amoslaki.fi\\\/wp-content\\\/uploads\\\/2019\\\/11\\\/amoslaki-logo-musta-uusi.png\",\"width\":1223,\"height\":662,\"caption\":\"Lakiasiaintoimisto Amos\"},\"image\":{\"@id\":\"https:\\\/\\\/amoslaki.fi\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/lakiamos\\\/\",\"https:\\\/\\\/www.instagram.com\\\/lakiamos\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/lakiasiaintoimisto-amos-oy\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/amoslaki.fi\\\/#\\\/schema\\\/person\\\/8e4dd0f46e5723414767fb6d533e646a\",\"name\":\"amoslaki\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c5de39689b84242e68eec10c9e36c253e61f32b0f8e7fa66886c254cfcfab36d?s=96&d=wp_user_avatar&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c5de39689b84242e68eec10c9e36c253e61f32b0f8e7fa66886c254cfcfab36d?s=96&d=wp_user_avatar&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c5de39689b84242e68eec10c9e36c253e61f32b0f8e7fa66886c254cfcfab36d?s=96&d=wp_user_avatar&r=g\",\"caption\":\"amoslaki\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"What is pre-inheritance? - Amos Law Firm","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\/advance-collection\/","og_locale":"en_GB","og_type":"article","og_title":"Mik\u00e4 on ennakkoperint\u00f6? &#8211; Asianajotoimisto Amos","og_description":"Ennakkoperint\u00f6 on peritt\u00e4v\u00e4n el\u00e4ess\u00e4\u00e4n perilliselleen antama lahja. Antajansa kuoleman j\u00e4lkeen t\u00e4m\u00e4 lahja muuttuu ennakkoperinn\u00f6ksi, sill\u00e4 ennakkoperinn\u00f6t huomioidaan perinn\u00f6njaossa, toisin kuin normaalit lahjat. Ennakkoperinn\u00f6n avulla huolehditaan siit\u00e4, ett\u00e4 perillisi\u00e4 kohdellaan perinn\u00f6njaossa tasapuolisesti. Mik\u00e4li yhdelle perilliselle on annettu lahja eli ennakkoperint\u00f6, voi t\u00e4m\u00e4 aiheuttaa ennakkoperint\u00f6\u00f6n liittyv\u00e4\u00e4 riitaa perinn\u00f6njaossa. Rintaperilliselle annettu lahja, ennakkoperint\u00f6olettama Rintaperilliselle annetut lahjat katsotaan ennakkoperinn\u00f6iksi, [&hellip;]","og_url":"https:\/\/amoslaki.fi\/en\/advance-collection\/","og_site_name":"Asianajotoimisto Amos","article_publisher":"https:\/\/www.facebook.com\/lakiamos\/","article_published_time":"2024-03-12T08:35:16+00:00","article_modified_time":"2026-03-27T08:10:04+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/amoslaki.fi\/wp-content\/uploads\/2024\/03\/shutterstock_2288021055-scaled.jpg","type":"image\/jpeg"}],"author":"amoslaki","twitter_card":"summary_large_image","twitter_misc":{"Written by":"amoslaki","Estimated reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/amoslaki.fi\/ennakkoperinto\/#article","isPartOf":{"@id":"https:\/\/amoslaki.fi\/ennakkoperinto\/"},"author":{"name":"amoslaki","@id":"https:\/\/amoslaki.fi\/#\/schema\/person\/8e4dd0f46e5723414767fb6d533e646a"},"headline":"Mik\u00e4 on ennakkoperint\u00f6?","datePublished":"2024-03-12T08:35:16+00:00","dateModified":"2026-03-27T08:10:04+00:00","mainEntityOfPage":{"@id":"https:\/\/amoslaki.fi\/ennakkoperinto\/"},"wordCount":446,"publisher":{"@id":"https:\/\/amoslaki.fi\/#organization"},"image":{"@id":"https:\/\/amoslaki.fi\/ennakkoperinto\/#primaryimage"},"thumbnailUrl":"https:\/\/amoslaki.fi\/wp-content\/uploads\/2024\/03\/shutterstock_2288021055-scaled.jpg","keywords":["ennakkoperint\u00f6","ennakkoperint\u00f6 ja perukirja","ennakkoperint\u00f6olettama","lahja","lahjavero","rintaperilliselle annettu lahja","Tuula Rainto"],"articleSection":["Lahjoitukset ja lahjakirjat","Perinn\u00f6njako","Perunkirjoitus","Yksityisasiakkaat"],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/amoslaki.fi\/ennakkoperinto\/","url":"https:\/\/amoslaki.fi\/ennakkoperinto\/","name":"What is pre-inheritance? - Amos Law Firm","isPartOf":{"@id":"https:\/\/amoslaki.fi\/#website"},"primaryImageOfPage":{"@id":"https:\/\/amoslaki.fi\/ennakkoperinto\/#primaryimage"},"image":{"@id":"https:\/\/amoslaki.fi\/ennakkoperinto\/#primaryimage"},"thumbnailUrl":"https:\/\/amoslaki.fi\/wp-content\/uploads\/2024\/03\/shutterstock_2288021055-scaled.jpg","datePublished":"2024-03-12T08:35:16+00:00","dateModified":"2026-03-27T08:10:04+00:00","breadcrumb":{"@id":"https:\/\/amoslaki.fi\/ennakkoperinto\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/amoslaki.fi\/ennakkoperinto\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/amoslaki.fi\/ennakkoperinto\/#primaryimage","url":"https:\/\/amoslaki.fi\/wp-content\/uploads\/2024\/03\/shutterstock_2288021055-scaled.jpg","contentUrl":"https:\/\/amoslaki.fi\/wp-content\/uploads\/2024\/03\/shutterstock_2288021055-scaled.jpg","width":2560,"height":1707,"caption":"Kuolinpes\u00e4 lakkaa sen jakamisen j\u00e4lkeen"},{"@type":"BreadcrumbList","@id":"https:\/\/amoslaki.fi\/ennakkoperinto\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/amoslaki.fi\/"},{"@type":"ListItem","position":2,"name":"Mik\u00e4 on ennakkoperint\u00f6?"}]},{"@type":"WebSite","@id":"https:\/\/amoslaki.fi\/#website","url":"https:\/\/amoslaki.fi\/","name":"Amos Law Office","description":"Caring legal service","publisher":{"@id":"https:\/\/amoslaki.fi\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/amoslaki.fi\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/amoslaki.fi\/#organization","name":"Amos Law Firm","url":"https:\/\/amoslaki.fi\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/amoslaki.fi\/#\/schema\/logo\/image\/","url":"https:\/\/amoslaki.fi\/wp-content\/uploads\/2019\/11\/amoslaki-logo-musta-uusi.png","contentUrl":"https:\/\/amoslaki.fi\/wp-content\/uploads\/2019\/11\/amoslaki-logo-musta-uusi.png","width":1223,"height":662,"caption":"Lakiasiaintoimisto Amos"},"image":{"@id":"https:\/\/amoslaki.fi\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/lakiamos\/","https:\/\/www.instagram.com\/lakiamos\/","https:\/\/www.linkedin.com\/company\/lakiasiaintoimisto-amos-oy\/"]},{"@type":"Person","@id":"https:\/\/amoslaki.fi\/#\/schema\/person\/8e4dd0f46e5723414767fb6d533e646a","name":"amoslaki","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/secure.gravatar.com\/avatar\/c5de39689b84242e68eec10c9e36c253e61f32b0f8e7fa66886c254cfcfab36d?s=96&d=wp_user_avatar&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/c5de39689b84242e68eec10c9e36c253e61f32b0f8e7fa66886c254cfcfab36d?s=96&d=wp_user_avatar&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/c5de39689b84242e68eec10c9e36c253e61f32b0f8e7fa66886c254cfcfab36d?s=96&d=wp_user_avatar&r=g","caption":"amoslaki"}}]}},"_links":{"self":[{"href":"https:\/\/amoslaki.fi\/en\/wp-json\/wp\/v2\/posts\/12261","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/amoslaki.fi\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/amoslaki.fi\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/amoslaki.fi\/en\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/amoslaki.fi\/en\/wp-json\/wp\/v2\/comments?post=12261"}],"version-history":[{"count":5,"href":"https:\/\/amoslaki.fi\/en\/wp-json\/wp\/v2\/posts\/12261\/revisions"}],"predecessor-version":[{"id":238334,"href":"https:\/\/amoslaki.fi\/en\/wp-json\/wp\/v2\/posts\/12261\/revisions\/238334"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/amoslaki.fi\/en\/wp-json\/wp\/v2\/media\/12262"}],"wp:attachment":[{"href":"https:\/\/amoslaki.fi\/en\/wp-json\/wp\/v2\/media?parent=12261"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amoslaki.fi\/en\/wp-json\/wp\/v2\/categories?post=12261"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amoslaki.fi\/en\/wp-json\/wp\/v2\/tags?post=12261"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}