{"id":8183,"date":"2024-10-27T08:15:02","date_gmt":"2024-10-27T06:15:02","guid":{"rendered":"https:\/\/amoslaki.fi\/?p=8183"},"modified":"2026-03-27T09:27:22","modified_gmt":"2026-03-27T07:27:22","slug":"the-security-of-the-middle-testament","status":"publish","type":"post","link":"https:\/\/amoslaki.fi\/en\/keskinaisen-testamentin-turva\/","title":{"rendered":"Mutual wills can safeguard the position of a widow or widower"},"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\/keskinaisen-testamentin-turva\/#Mika_keskinainen_testamentti\" >What is a mutual will?<\/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\/keskinaisen-testamentin-turva\/#Omistusoikeus_tai_hallintaoikeus_testamentti\" >Ownership or control by will<\/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\/keskinaisen-testamentin-turva\/#Keskinainen_testamentti_ja_rintaperilliset\" >Mutual wills and succession<\/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\/keskinaisen-testamentin-turva\/#Keskinaisen_testamentin_tarkoitus\" >The purpose of a mutual will<\/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\/keskinaisen-testamentin-turva\/#Avopuolisoiden_valinen_keskinainen_testamentti\" >Mutual will between spouses<\/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\/keskinaisen-testamentin-turva\/#Keskinainen_omistusoikeustestamentti\" >Mutual testament of property rights<\/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\/keskinaisen-testamentin-turva\/#Rajoitettu_omistusoikeustestamentti\" >Limited testament of title<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/amoslaki.fi\/en\/keskinaisen-testamentin-turva\/#Keskinainen_hallintaoikeustestamentti\" >Mutual testament of tenure<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/amoslaki.fi\/en\/keskinaisen-testamentin-turva\/#Keskinainen_testamentti_ja_verotus\" >Mutual wills and taxation<\/a><\/li><\/ul><\/nav><\/div>\n<p>Many parents would like the estate to remain undivided after the death of their spouse and to be administered by the widow or widower throughout her or his lifetime.<\/p>\n<p>However, the law still gives the heirs of the deceased the right to claim. <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/succession-law-section\/\">his\/her law firm<\/a><\/span>. A will can limit this requirement for the heir. It is therefore worth making a <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/medieval-testament\/\">mutual testament<\/a><\/span>.<\/p>\n<blockquote><p><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.finlex.fi\/fi\/laki\/ajantasa\/1965\/19650040#L2P1\" target=\"_blank\" rel=\"noopener noreferrer\">Breast heirloom<\/a><\/span>\u00a0are always entitled to receive at least their legal share of their parents' inheritance. The legal share is half of the inheritance due to him or her.<\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Mika_keskinainen_testamentti\"><\/span><strong><span style=\"font-size: 12pt;\">What is a mutual will?<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A joint will is a will made by spouses for the benefit of each other. The purpose of a joint will is to ensure the rights of the widow or widower in the distribution of the estate.<\/p>\n<p>Mutual wills are drawn up in accordance with the formalities laid down by law. The provisions are the same as for a normal will, i.e. a mutual will must be made:<\/p>\n<ul>\n<li style=\"text-align: left;\">By writing to<\/li>\n<li style=\"text-align: left;\">To be signed by both authors in the presence of two witnesses.<\/li>\n<\/ul>\n<p>Witnesses must also witness the will with their signatures. They should know that the document in question is a will, but they do not need to be presented with the contents of the will.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Omistusoikeus_tai_hallintaoikeus_testamentti\"><\/span><strong><span style=\"font-size: 12pt;\">Ownership or control by will<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A mutual will can be either a will of tenure or a will of ownership. In addition, a property will can also be made as a full or limited property will. The will may contain provisions relating to both the management and ownership of the property.<\/p>\n<p>With regard to management and property rights, you can also include a clause in the will that allows you to make decisions on the distribution of rights even during the distribution of the estate. This allows for tax planning even at a later stage.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Keskinainen_testamentti_ja_rintaperilliset\"><\/span><span style=\"font-size: 12pt;\"><strong>Mutual wills and succession<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Mutual wills cannot infringe the right of the heirs at law to their legal share of the inheritance. The heirs by blood are the children and grandchildren of the deceased. If a mutual will is made in favour of a widow, the widower, as legatee, may ask the heirs at law not to claim their share of the estate before the widow's death. However, such a request is not binding under the law, but the heirs at law have the right to claim their share in the distribution of the estate.<\/p>\n<p>It is worth mentioning in the will that the widow can pay the heirs the legal share in cash and the heir cannot claim it, for example, as a share of the property belonging to the deceased.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Keskinaisen_testamentin_tarkoitus\"><\/span><span style=\"font-size: 12pt;\"><strong>The purpose of a mutual will<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A mutual will is a useful document to ensure the survival of a widow or widower. The rights of the widow or widower are protected by law in the distribution of the estate, but a mutual will can further strengthen these rights.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Avopuolisoiden_valinen_keskinainen_testamentti\"><\/span><span style=\"font-size: 12pt;\"><strong>Mutual will between spouses<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In particular, a mutual will between unmarried couples is important, as unmarried couples have no legal rights to each other's estates without a will. An example of the advantages of a mutual will is that, unlike a married widow or widower, an unmarried partner does not inherit from the first spouse to die without a will. Nor can a cohabiting widow or widower remain in the home shared by both spouses without a provision in the will.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Keskinainen_omistusoikeustestamentti\"><\/span><span style=\"font-size: 12pt;\"><strong>Mutual testament of property rights<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In a mutual testament of ownership, the spouses decide on the ownership of their property in the distribution of the estate. A full title will gives the testator unlimited control over the property subject to the will. The testator is then entitled to dispose of and use the property as he wishes and is considered the owner of the property. When the testator himself dies, the property is passed on to his heirs at law or to those designated by his will.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rajoitettu_omistusoikeustestamentti\"><\/span><strong><span style=\"font-size: 12pt;\">Limited testament of title<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>You can include a subsidiarity clause in your will. A subordination order is a provision that first assigns property to the widow. When the widow dies, the testamentary property passes to the secondary beneficiaries, i.e. the persons designated in the will. The primary beneficiary of the will has the right to dispose of the property during his or her lifetime, but cannot dispose of this property by will and this property does not pass to his or her heirs.<\/p>\n<p>The advantage of a limited will is that it allows the testator to ensure that the property remains with his or her designated heirs even after the death of the widow or widower. However, the surviving spouse retains the right to use the property during his or her lifetime, thus ensuring his or her livelihood.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Keskinainen_hallintaoikeustestamentti\"><\/span><span style=\"font-size: 12pt;\"><strong>Mutual testament of tenure<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A testament of administration allows the spouses to decide on the administration of the property of the deceased. This usually means that the ownership of the property of the first spouse to die passes directly to the children, but the surviving spouse has the right to use or control the property for the rest of his or her life.<\/p>\n<p>A testament of rights of administration can safeguard the position of the widow and at the same time ensure that the property goes to her heirs. There are tax benefits associated with a testamentary testament.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Keskinainen_testamentti_ja_verotus\"><\/span><span style=\"font-size: 12pt;\"><strong>Mutual wills and taxation<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A widow inherits assets worth less than \u20ac110 000 tax-free, which means that receiving assets such as cash and property increases the widow's security and freedom of action. This is called the spousal deduction. For the excess of the spousal deduction, the widow pays inheritance tax in the normal way.<\/p>\n<p>The downside of a will is that when the widow dies and her heirs inherit the property, they too will have to pay inheritance tax. In practice, therefore, the deceased spouse's estate may be subject to inheritance tax twice: first on the widowed spouse and then on the heirs of the deceased spouse, for example by means of a subsidiary disposition.<\/p>\n<p>From an inheritance tax point of view, a mutual testament of tenure is the most advantageous and preferable option. Under a testamentary succession, ownership of the property of the first spouse to die passes directly to the heirs, but the widow has a right of use for life.<\/p>\n<p>As the ownership does not pass to the widow at any point, she does not have to pay any inheritance tax on the value of the tenure. In addition, the widow's tenure reduces the amount of inheritance tax payable to her heirs, as the value of the widow's tenure is deducted from her inheritance. In other words, the heirs do not have to pay inheritance tax on the part of the property whose ownership has been transferred to the widow by will.<\/p>\n<p>Artikkelin laati perint\u00f6oikeuteen erikoistunut Asianajaja<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/contact\/#tr\">Tuula Rainto<\/a><\/span>, Asoianajotoimisto Amos. You can always call him free of charge, tel. 010 299 5090. You can see 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\/testament\/\">Last will and testament<\/a><\/span><br \/>\n<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/medieval-testament\/\">How do you protect the position of a widow or widower with a mutual will?<\/a><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Moni vanhempi toivoo, ett\u00e4 kuolinpes\u00e4 pysyisi puolison kuoleman j\u00e4lkeen jakamattomana ja lesken hallinnoitavissa lesken koko elinajan. T\u00e4st\u00e4 huolimatta lain mukaan rintaperillisill\u00e4 on kuitenkin oikeus vaatia lakiosaansa. Testamentilla on mahdollisuus rajata t\u00e4t\u00e4 rintaperillisen vaatimusta. Siksi kannattaa tehd\u00e4 keskin\u00e4inen testamentti. Rintaperillisell\u00e4\u00a0on aina l\u00e4ht\u00f6kohtaisesti oikeus saada v\u00e4hint\u00e4\u00e4n lakiosansa vanhempansa perinn\u00f6st\u00e4.\u00a0Lakiosa\u00a0on puolet h\u00e4nelle kuuluvasta perint\u00f6osasta. Mik\u00e4 keskin\u00e4inen testamentti? Keskin\u00e4isell\u00e4 [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":8184,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[130,10,6,619],"tags":[367,364,365,366,820,55,104,118,246,93,368,57,110],"class_list":["post-8183","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ositus","category-perinnonjako","category-testamentti","category-yksityisasiakkaat","tag-avopuoliso-testamentti","tag-hallintaoikeus-testamentti","tag-hallintaoikeusvahennys","tag-kekinainen-hallintaoikeus-testamentti","tag-keskinainen-omistusoikeus-testamentti","tag-keskinainen-testamentti","tag-kuolinpesa","tag-lesken-asema","tag-lesken-asumissuoja","tag-perintoverotus","tag-rajoitettu-omistusoikeus","tag-rintaperillinen","tag-tuula-rainto"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Keskin\u00e4isell\u00e4 testamentilla voi turvata lesken asemaa &#8211; Asianajotoimisto Amos<\/title>\n<meta name=\"description\" content=\"Keskin\u00e4iseen testamenttiin voi ja kannattaa laittaa toivomus siit\u00e4, etteiv\u00e4t rintaperilliset vaatisi lakiosaansa lesken el\u00e4ess\u00e4. 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