{"id":13239,"date":"2025-08-15T07:57:27","date_gmt":"2025-08-15T04:57:27","guid":{"rendered":"https:\/\/amoslaki.fi\/?p=13239"},"modified":"2026-03-27T08:46:32","modified_gmt":"2026-03-27T06:46:32","slug":"estate-settlement","status":"publish","type":"post","link":"https:\/\/amoslaki.fi\/en\/kuolinpesan-lopettaminen\/","title":{"rendered":"Winding up the estate"},"content":{"rendered":"<p>A deceased person's estate is created when the deceased dies and is terminated when all of its assets have been distributed to the heirs. Furthermore, the closure of the estate requires that the deed of distribution or inheritance settlement agreement be submitted to the Finnish Tax Administration. This is often referred to as an estate closure notification.<\/p>\n<p>If the estate has been jointly managed by the heirs, the heirs may also carry out the actual division of the estate together. If the heirs are not unanimous or of legal capacity, the division of inheritance requires the appointment of an estate administrator.<\/p>\n<p>It's also important to remember that terminating the estate by partial distribution of the inheritance does not end the estate. The condition for the estate to end is that all of the estate's assets have been distributed.<\/p>\n<p>There is no need to carry out the division of an estate if there is only one shareholder in the estate. In this case, it is sufficient for the shareholder to submit the probate inventory to the Tax Administration. The division of an estate is also not carried out if the estate is insolvent or is declared bankrupt.<\/p>\n<h2>How to settle an estate<\/h2>\n<p>The estate is managed either by the heirs of the estate or by an administrator appointed by the court. The aim of managing the estate is to bring it to a state where it can be divided. This also includes closing the estate's bank account.<\/p>\n<p>The division of an inheritance is carried out either by the estate heirs together in what is known as a consensual division or by an administrator appointed by the court in an administered division. This results in a document called a deed of inheritance or a deed of distribution.<\/p>\n<h2>How is the notification of closure of an estate made?<\/h2>\n<p>The division of the estate must be made in writing and define how the property is practically divided between the co-heirs. The actual distribution of the inheritance is carried out based on the distribution document drawn up from the estate division. The distribution document must be signed and also submitted to the tax administration.<\/p>\n<h2>When does the estate cease to exist?<\/h2>\n<p>The division of all the estate's assets among the heirs terminates the estate. A partial division of the estate does not terminate the estate.<\/p>\n<p>The taxation of an estate ceases at the end of the calendar year in which the distribution agreement is signed and submitted to the Tax Administration. At this point, the estate's<a href=\"https:\/\/www.vero.fi\/henkiloasiakkaat\/omaisuus\/perinto\/kuolinpesan-veroasioiden-hoito\/kuolinpesan-veroilmoitus\/\"> End of tax return<\/a>.<\/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\/\">Make a free analysis<\/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>","protected":false},"excerpt":{"rendered":"<p>Kuolinpes\u00e4 syntyy kun peritt\u00e4v\u00e4 kuolee ja p\u00e4\u00e4ttyy kun sen kaikki omaisuus on jaettu perillisille. Lis\u00e4ksi kuolinpes\u00e4n lopettaminen edellytt\u00e4\u00e4, ett\u00e4 jakoa koskeva jakokirja tai perinn\u00f6njakosopimus toimitetaan Verohallinnolle. T\u00e4t\u00e4 monesti kutsutaan kuolinpes\u00e4n lopettamisilmoitukseksi. Jos kuolinpes\u00e4 on ollut osakkaiden yhteishallinnossa, voivat osakkaat suorittaa my\u00f6s varsinaisen kuolinpes\u00e4n jako tehd\u00e4\u00e4n yhdess\u00e4. Jos osakkaat eiv\u00e4t ole yksimielisi\u00e4 tai t\u00e4ysivaltaisia, perinn\u00f6n jakaminen [&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":[10,6],"tags":[104,1060,388,389],"class_list":["post-13239","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-perinnonjako","category-testamentti","tag-kuolinpesa","tag-kuolinpesan-lakkauttaminen","tag-sopimusjako","tag-toimitusjako"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kuolinpes\u00e4n lopettaminen &#8211; Asianajotoimisto Amos<\/title>\n<meta name=\"description\" content=\"Miten kuolinpes\u00e4 lopetetaan? Kuinka perint\u00f6 jaetaan? Miten kuolinpes\u00e4n verotus tapahtuu? 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