{"id":13267,"date":"2025-08-24T18:24:00","date_gmt":"2025-08-24T15:24:00","guid":{"rendered":"https:\/\/amoslaki.fi\/?p=13267"},"modified":"2026-03-27T08:40:17","modified_gmt":"2026-03-27T06:40:17","slug":"nest-settlement","status":"publish","type":"post","link":"https:\/\/amoslaki.fi\/en\/pesanselvitys\/","title":{"rendered":"Insolvency proceedings"},"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\/pesanselvitys\/#Pesanselvitykseen_tyypillisesti_liittyvia_aiheita_ovat\" >Topics typically associated with estate settlement include:<\/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\/pesanselvitys\/#Kuolinpesan_haltuunotto\" >Taking possession of the deceased's estate<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/amoslaki.fi\/en\/pesanselvitys\/#Osakkaiden_yhteishallinto_ja_kuolinpesan_selvittaminen\" >Joint administration by shareholders and the liquidation of an estate<\/a><\/li><\/ul><\/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\/pesanselvitys\/#Pesanselvityksen_tarkoituksena_on_kuolinpesan_saattaminen_jakokelpoiseen_kuntoon\" >The purpose of estate settlement is to bring the estate into a divisible condition<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/amoslaki.fi\/en\/pesanselvitys\/#Perunkirjoitus\" >Deed of inventory<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/amoslaki.fi\/en\/pesanselvitys\/#Testamentti\" >Last will and testament<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/amoslaki.fi\/en\/pesanselvitys\/#Ositus_pesanselvityksessa\" >Division in estate settlement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/amoslaki.fi\/en\/pesanselvitys\/#Lakiosa\" >Legal section<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/amoslaki.fi\/en\/pesanselvitys\/#Kuolinpesan_ylivelkaisuus\" >Insolvency of the estate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/amoslaki.fi\/en\/pesanselvitys\/#Kuolinpesan_osakas_ulosmittauksessa\" >Partner in an estate in an attachment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/amoslaki.fi\/en\/pesanselvitys\/#Perinnosta_luopuminen\" >Disposing of an inheritance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/amoslaki.fi\/en\/pesanselvitys\/#Kuolinpesan_hallinto\" >Administration of the estate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/amoslaki.fi\/en\/pesanselvitys\/#Kuolinpesan_omaisuuden_myynti\" >Sale of estate assets<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/amoslaki.fi\/en\/pesanselvitys\/#Kuolinpesan_jako\" >Estate distribution<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Pesanselvitykseen_tyypillisesti_liittyvia_aiheita_ovat\"><\/span><strong>Topics typically associated with estate settlement include:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>taking possession of the estate<\/li>\n<li>the probate phase<\/li>\n<li>Wills<\/li>\n<li>stratification<\/li>\n<li>prenuptial agreement<\/li>\n<li>Law section<\/li>\n<li>sale of the estate's assets<\/li>\n<li>insolvency of the estate<\/li>\n<li>renunciation of inheritance<\/li>\n<li>the liability of the partners for the debts of the deceased and the estate.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Kuolinpesan_haltuunotto\"><\/span><strong>Taking possession of the deceased's estate<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The first stage of estate settlement is the taking possession of the estate. A co-owner or surviving spouse must inform the other co-owners of the death without delay.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Osakkaiden_yhteishallinto_ja_kuolinpesan_selvittaminen\"><\/span>Joint administration by shareholders and the liquidation of an estate<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>When the estate has been taken <a href=\"https:\/\/amoslaki.fi\/en\/succession\/\">the members of the estate<\/a> jointly they begin to manage the estate. Co-management means that when decisions are made regarding the estate, the unanimous consent of all shareholders must be obtained.<\/p>\n<p>If even one partner wants an external administrator for the estate, he or she can, alone or together with the other partners, apply to the district court for the appointment of a lawyer specialising in succession matters as administrator of the estate. From the date of the order, the administrator takes over the estate. It is typical to apply for an administrator when <a href=\"https:\/\/amoslaki.fi\/en\/shall-we-argue-about-the-estate\/\">there are disputes in the estate.<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Pesanselvityksen_tarkoituksena_on_kuolinpesan_saattaminen_jakokelpoiseen_kuntoon\"><\/span><strong>The purpose of estate settlement is to bring the estate into a divisible condition<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The partners in the estate can also authorise a partner or an external party, such as a lawyer, to carry out the liquidation of the estate.<\/p>\n<p>The very first thing that those responsible for the liquidation should do is to ensure that the assets and liabilities of the estate are inventoried. It is important to look for any will and to find out whether the deceased was married and had a pre-nuptial agreement. If the deceased is divorced, a certificate of distribution should also be obtained when the estate is being settled, if the distribution was made after the divorce.<\/p>\n<p>Before the estate inventory is carried out, it must also be clarified whether the deceased made any advance inheritance during their lifetime. All the aforementioned matters have an impact on the content of the estate inventory.<\/p>\n<p>The partners in the estate must also ensure that the estate's bills and other payments are paid on time.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Perunkirjoitus\"><\/span>Deed of inventory<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>According to the law, the succession record must be made without exception after a person who was permanently resident in Finland at the time of death. A succession record must also be made for a person who was habitually resident elsewhere if he or she had property in Finland at the time of death.<\/p>\n<p>The purpose of the estate inventory and distribution is to draw up the estate inventory. Read more about estate inventory and distribution. <a href=\"https:\/\/amoslaki.fi\/en\/mika-is-an-heirloom\/\">here.<\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Testamentti\"><\/span>Last will and testament<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>When a will is discovered after the deceased's passing, it must be recorded in the inventory of the estate and given to the person or persons entitled to inherit under the will. Once the beneficiary is informed of the will, they must consider whether to accept it. The beneficiary is not obligated to accept the will and has the option to accept it partially. The beneficiary must claim their entitlement under the will within ten years of the testator's death. This time limit is absolute and cannot be extended in any way.<\/p>\n<p>Acceptance of a will occurs by formally notifying each of the deceased's statutory heirs of the will separately. A will can also be notified at the inventory and appraisal meeting. In such cases, the will must be read to the shareholders at the inventory and appraisal meeting, and they must be given a certified copy of the will. More can be read about wills <a href=\"https:\/\/amoslaki.fi\/en\/testament\/\">here<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ositus_pesanselvityksessa\"><\/span>Division in estate settlement<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The purpose of a division is to dissolve the marital property relationship between spouses. The grounds for division are divorce and the death of a spouse. Read more about estate division. <a href=\"https:\/\/amoslaki.fi\/en\/ositus-ja-perinnonjakokirja\/\">here<\/a>.<\/p>\n<p>The moment on which the basis for the distribution of property arises is the moment of the spouse's death. The moment on which the basis for the distribution of property arises is significant because it determines which part of the assets and debts is subject to marital property rights. Whether the spouses had made a prenuptial agreement also affects the assets subject to marital property rights. <a href=\"https:\/\/amoslaki.fi\/en\/prenuptial-agreement\/\">Read more about prenuptial agreements<\/a>:<\/p>\n<p>The purpose of the division is to determine how much matrimonial property each spouse has at the time the basis for division is created. This is done by listing the assets and liabilities in the names of both spouses in the division account.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lakiosa\"><\/span>Legal section<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The legal portion is the minimum share of the deceased's estate that the heir is entitled to receive, regardless of the provisions of the deceased's will. <a href=\"https:\/\/amoslaki.fi\/en\/oikeus-lakiosaan\/\">Read more about the law section<\/a>.<\/p>\n<p>The heir may request that any advance inheritances, certain gifts and donations of a gift nature made by the deceased be taken into account when calculating the share of the estate. Gifts to be taken into account as anticipated inheritance do not include assets given by the deceased during his lifetime where the deceased has indicated in his gift deeds that the gift is not to be taken into account as an anticipated inheritance or where it is clear from various circumstances that the donor intended that the gift should not be taken into account as an anticipated inheritance.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kuolinpesan_ylivelkaisuus\"><\/span>Insolvency of the estate<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If the partners in the estate come to the conclusion that the deceased has more debts than assets, they should be careful. The partners, as joint administrators of the estate, can settle the estate and negotiate with creditors how the assets remaining in the estate after funeral expenses, probate costs and similar settlement expenses will be realised and distributed among the creditors. This often requires a little more in-depth knowledge of, for example, the legislation that determines the order of payment<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kuolinpesan_osakas_ulosmittauksessa\"><\/span>Partner in an estate in an attachment<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Sometimes someone <a href=\"https:\/\/amoslaki.fi\/en\/osakas-ulosmittauksessa\/\">The heirs of a deceased person's estate may be subject to attachment.<\/a>. If one of the partners in the estate is subject to an attachment, the attachment is levied on his or her share of the estate. The attachment of the estate does not apply to individual items or assets.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Perinnosta_luopuminen\"><\/span>Disposing of an inheritance<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/amoslaki.fi\/en\/renunciation-of-inheritance-2\/\">When renouncing an inheritance<\/a> the heir renounces his or her right to the inheritance under the law or the will. In this case, he or she is no longer a partner in the estate. The deceased's own heirs become partners in the estate, as if the deceased had died before the deceased.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kuolinpesan_hallinto\"><\/span>Administration of the estate<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Each shareholder in the estate can demand a division of the estate, so leaving the estate undivided requires the consent of all shareholders. The heirs of the estate manage the estate, and management requires the unanimity of the heirs in all actions, unless otherwise agreed.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kuolinpesan_omaisuuden_myynti\"><\/span>Sale of estate assets<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The partners in an estate may unanimously decide to sell some of the estate's assets before the distribution of the estate. Typically, this could be the deceased's home. Read more about the sale of assets <a href=\"https:\/\/amoslaki.fi\/en\/sale-of-assets-of-an-undivided-estate\/\">here<\/a>. <a href=\"https:\/\/amoslaki.fi\/en\/sale-of-assets-of-an-undivided-estate\/\">https:\/\/amoslaki.fi\/jakamattoman-kuolinpesan-omaisuuden-myynti\/<\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kuolinpesan_jako\"><\/span>Estate distribution<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>After the estate settlement, if the co-heirs unanimously decide to do so, they can carry out the division of the inheritance. The division of the inheritance results in an inheritance division agreement. The inheritance shall be divided in accordance with the will and Finnish law. Read more about the division of inheritance <a href=\"https:\/\/amoslaki.fi\/en\/how-does-inheritance-division-happen\/\">here<\/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><\/p>\n<p><\/span><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>Pes\u00e4nselvitykseen tyypillisesti liittyvi\u00e4 aiheita ovat: kuolinpes\u00e4n haltuun ottaminen perunkirjoitusvaihe testamentit ositus avioehtosopimus lakiosa kuolinpes\u00e4n omaisuuden myynti kuolinpes\u00e4n ylivelkaisuus perinn\u00f6st\u00e4 luopuminen osakkaiden vastuu peritt\u00e4v\u00e4n ja kuolinpes\u00e4n veloista. Kuolinpes\u00e4n haltuunotto Pes\u00e4nselvityksen ensimm\u00e4inen vaihe on kuolinpes\u00e4n haltuunotto. Osakkaan tai eloon j\u00e4\u00e4neen puolison on viivytyksett\u00e4 annettava kuolemantapauksesta tieto muille osakkaille. Osakkaiden yhteishallinto ja kuolinpes\u00e4n selvitt\u00e4minen Kun kuolinpes\u00e4 on otettu [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":13268,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1048,10,352,123,6],"tags":[1065,1066,1061,1064,52,257,1062,1063],"class_list":["post-13267","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lakiosa","category-perinnonjako","category-perunkirjoitus-2","category-perunkirjoitus","category-testamentti","tag-haltuunotto","tag-kuolinpesan-haltuun-ottaminen","tag-lasiosa","tag-osakkaiden-vastuu","tag-perinnonjako","tag-pesanselvitys","tag-ulosmittaus","tag-ylivelkaisuus"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pes\u00e4nselvitys &#8211; Asianajotoimisto Amos<\/title>\n<meta name=\"description\" content=\"Pes\u00e4nselvityksen ensimm\u00e4inen vaihe on kuolinpes\u00e4n haltuunotto. 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