{"id":8092,"date":"2024-10-20T10:00:21","date_gmt":"2024-10-20T07:00:21","guid":{"rendered":"https:\/\/amoslaki.fi\/?p=8092"},"modified":"2026-03-27T09:41:24","modified_gmt":"2026-03-27T07:41:24","slug":"how-does-inheritance-division-happen","status":"publish","type":"post","link":"https:\/\/amoslaki.fi\/en\/miten-perinnonjako-tapahtuu\/","title":{"rendered":"How is the inheritance distributed?"},"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\/miten-perinnonjako-tapahtuu\/#Perunkirjoitus_toimitetaan_aina_ennen_perinnonjakoa\" >The probate process always takes place before the division of the 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\/miten-perinnonjako-tapahtuu\/#Perinnonjako_ja_ositus\" >Distribution and partitioning of inheritance<\/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\/miten-perinnonjako-tapahtuu\/#Miten_perinnonjako_kaynnistyy\" >How does the division of an inheritance begin?<\/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\/miten-perinnonjako-tapahtuu\/#Perinnonjaosta_on_laadittava_perinnonjakokirja_tai_perinnonjakosopimus\" >A deed of distribution or a deed of agreement must be drawn up for the division of inheritance.<\/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\/miten-perinnonjako-tapahtuu\/#Perinnonjakosopimus_tai_perinnonjakokirja\" >Deed of distribution of estate or distribution agreement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/amoslaki.fi\/en\/miten-perinnonjako-tapahtuu\/#Pesanjakajan_toimitusjako_mikali_kuolinpesa_on_riitaisa\" >Estate partition distribution if the estate is contentious<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/amoslaki.fi\/en\/miten-perinnonjako-tapahtuu\/#Maksuton_lakimieskonsultaatio\" >Free legal consultation<\/a><\/li><\/ul><\/nav><\/div>\n<p>Before inheritance distribution proceedings, a probate inventory must always be carried out. <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/register-of-deceased\/\">Deed of inventory<\/a><\/span> By law, this must be performed within three months of the deceased's death. In certain exceptional cases, this time limit may be extended. The division of the inheritance can only be carried out after the estate inventory. Any debts known to the estate must have been paid or funds sufficient to pay them must have been set aside in special care.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Perunkirjoitus_toimitetaan_aina_ennen_perinnonjakoa\"><\/span><strong><span style=\"font-size: 14pt;\">The probate process always takes place before the division of the inheritance.<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A written inventory (perukirja) must be drawn up for the probate, which must include, among other things, the heirs of the estate and the deceased's property, assets and debts at the time of death. The primary purpose of probate is to determine who the heirs of the estate are and to map out the deceased's assets and debts. <em>Consequently, the probate inventory and the probate document have an informative nature with regard to the future distribution of the estate.<\/em><\/p>\n<p>A will and testament results in a document called a deed of inventory.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Perinnonjako_ja_ositus\"><\/span><strong><span style=\"font-size: 14pt;\">Distribution and partitioning of inheritance<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>If the deceased was married or in a registered partnership, and marital property rights have not been excluded by a prenuptial agreement, a division of assets between the spouses will be carried out before the division of the estate. In the division of assets, the marital property relationship between the spouses, i.e., the deceased and the surviving spouse, is dissolved, and the deceased's share of assets subject to marital property rights, as well as assets free from marital property rights, is determined. <em><strong>This forms the deceased's estate, which is divided among the heirs.<\/strong><\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Miten_perinnonjako_kaynnistyy\"><\/span><strong><span style=\"font-size: 14pt;\">How does the division of an inheritance begin?<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The inventory of the deceased's estate is used as the basis for the division of inheritance. Once the deceased's debts have been settled and any division of assets with the surviving spouse has been completed, the inheritance can be divided among the heirs and beneficiaries of the will.<\/p>\n<p>The division of an estate is initiated by the demand of a shareholder of the estate. Any person in the position of a shareholder can demand the division of the inheritance. <em><strong>The claim for division by one of the estate participants is sufficient to initiate the division of inheritance.<\/strong><\/em><\/p>\n<p>The division of an estate can be carried out either by agreement between the heirs (contractual division) or by a court-appointed administrator (impounded division). The division of an estate can also be carried out <a href=\"https:\/\/amoslaki.fi\/en\/partial-inheritance\/\">partially.<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Perinnonjaosta_on_laadittava_perinnonjakokirja_tai_perinnonjakosopimus\"><\/span><strong><span style=\"font-size: 14pt;\">A deed of distribution or a deed of agreement must be drawn up for the division of inheritance.<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A deed of distribution or a deed of inheritance agreement is drawn up for the division of an estate, as the actual division of assets is carried out based on the deed of distribution or inheritance agreement. Once the division of the inheritance has been agreed upon and the deed of distribution has been drawn up, the shares of the division stated in the deed of distribution can be transferred to the heirs. They then gain ownership of their share.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Perinnonjakosopimus_tai_perinnonjakokirja\"><\/span><strong><span style=\"font-size: 14pt;\">Deed of distribution of estate or distribution agreement<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The heirs of the estate can agree among themselves on the division of the inheritance and draw up a distribution agreement or a deed of distribution, or they can ask a competent lawyer to draw up a deed of distribution. The heirs of the estate sign the deed of distribution. After this, they concretely divide the inheritance according to the deed of distribution. The deed of distribution must also be sent to the tax authorities for their information.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Pesanjakajan_toimitusjako_mikali_kuolinpesa_on_riitaisa\"><\/span><strong><span style=\"font-size: 14pt;\">Estate partition distribution if the estate is contentious<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Distribution of an estate is the division of an inheritance carried out by an executor appointed by the court. It is a mandatory action when a shareholder in the estate has requested it, for example, because the estate cannot otherwise be divided, or when a shareholder's share has been distrained from the estate. The court of first instance in the deceased's last place of residence appoints the executor based on the application. Every shareholder in the estate has the right to apply for distribution of the estate if the shareholders in the estate cannot reach an agreement on the division of the inheritance.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Maksuton_lakimieskonsultaatio\"><\/span><strong><span style=\"font-size: 14pt;\">Free legal consultation<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\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><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/mika-is-an-heirloom\/\">Perunkirjoitus is a Finnish legal term that translates to \"probate inventory\" or \"estate inventory\" in English. It is a crucial part of the inheritance process in Finland.\n\nEssentially, **perunkirjoitus is the official listing and valuation of a deceased person's assets and debts.**\n\nHere's a breakdown of what it involves:\n\n*   **Purpose:** To determine the deceased's net worth, which is necessary for inheritance tax purposes and for dividing the estate among the heirs.\n*   **Process:** An inventory is compiled, listing all the deceased's property (real estate, bank accounts, shares, vehicles, personal belongings, etc.) and all their debts (loans, outstanding bills, etc.) as of the date of death.\n*   **Valuation:** All assets are valued at their market price at the time of death.\n*   **Documentation:** The perukirja (the document created from the inventory) is signed by two witnesses and confirmed by the heirs.\n*   **Filing:** The perukirja is submitted to the Finnish Tax Administration (Verohallinto) within a specified timeframe after the death.\n\nIn summary, perunkirjoitus is the formal and legally required process of documenting and valuing a deceased person's estate for the purposes of inheritance and taxation.<\/a><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/register-of-deceased\/\"><br \/>\n<\/a><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/inheritance-of-a-reconstituted-family\/\">The legacy of a new family \u2013 who inherits if only one of the spouses has children?<br \/>\n<\/a><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/distribution-of-inheritance\/\">Inheritance division<\/a><\/span><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>A deed of distribution must always be drawn up. After the distribution, you will receive ownership of the inheritance.<\/p>","protected":false},"author":19,"featured_media":8106,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10,123,6,619],"tags":[435,403,182,113,180,112,52,178,114,181,179,110],"class_list":["post-8092","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-perinnonjako","category-perunkirjoitus","category-testamentti","category-yksityisasiakkaat","tag-amoslaki","tag-asianajotoimisto-amos","tag-leski-ja-ositus","tag-omistusoikeus-perintoon","tag-ositus-ja-perinnonjako","tag-perinnojakokirja","tag-perinnonjako","tag-perinnonjakosopimus","tag-perunkirjoituksen-liitteet","tag-pesanjakaja","tag-pesanselvittaja","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>Miten perinn\u00f6njako tapahtuu?<\/title>\n<meta name=\"description\" content=\"Perinn\u00f6njako k\u00e4ynnistyy kuolinpes\u00e4n osakkaan vaatimuksesta. 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