{"id":9458,"date":"2024-10-27T09:27:38","date_gmt":"2024-10-27T07:27:38","guid":{"rendered":"https:\/\/amoslaki.fi\/?p=9458"},"modified":"2026-04-21T12:48:31","modified_gmt":"2026-04-21T09:48:31","slug":"renunciation-of-inheritance","status":"publish","type":"post","link":"https:\/\/amoslaki.fi\/en\/perinnosta-luopuminen\/","title":{"rendered":"Disposing of an 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\/perinnosta-luopuminen\/#Miten_perinnosta_luopuminen_tehdaan\" >How is renouncing an inheritance done?<\/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\/perinnosta-luopuminen\/#Voiko_ennakollisesti_luopua_perinnosta\" >Voiko ennakollisesti luopua perinn\u00f6st\u00e4?<\/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\/perinnosta-luopuminen\/#Aviopuoliso_voi_luopua_perinnosta\" >A spouse can renounce an inheritance<\/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\/perinnosta-luopuminen\/#Rintaperillinen_ja_perinnosta_luopuminen\" >Heir and renunciation 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\/perinnosta-luopuminen\/#Perinnosta_luopuminen_perinnonjattajan_kuoltua\" >Waiver of inheritance after the death of the deceased<\/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\/perinnosta-luopuminen\/#Kenelle_perinto_siirtyy_perinnosta_luovuttaessa\" >To whom does an inheritance pass when it is renounced?<\/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\/perinnosta-luopuminen\/#Lakimiehen_suositus\" >A lawyer's recommendation<\/a><\/li><\/ul><\/nav><\/div>\n<p>Inheritance is not mandatory. By renouncing an inheritance, it can be passed directly, for example, over a generation and <a href=\"https:\/\/amoslaki.fi\/en\/inheritance-tax\/\">s\u00e4\u00e4st\u00e4\u00e4 n\u00e4in perint\u00f6veroissa.<\/a> T\u00e4t\u00e4 kutsutaan perinn\u00f6st\u00e4 luopumiseksi lasten hyv\u00e4ksi.<\/p>\n<p>A benefit can also arise from the fact that if the deceased's estate is divided among several heirs, inheritance tax is reduced. A parent can renounce their inheritance in favour of their own children.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Miten_perinnosta_luopuminen_tehdaan\"><\/span><strong><span style=\"font-size: 14pt;\">How is renouncing an inheritance done?<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>You need to be careful when disclaiming an inheritance to ensure it's done correctly for tax purposes.<\/p>\n<p>You can either waive your statutory inheritance completely or not at all. Partial waiver is not possible. Nor can the beneficiary of an inheritance decide themselves who the inheritance goes to; instead, the waver's share passes directly to whoever would have been entitled to the inheritance if the waver had died before the deceased. In practice, if you have children and waive your inheritance, the inheritance will pass to your children.<\/p>\n<p>The law stipulates that one may not act in any way regarding an inheritance before renouncing it. This means exercising the owner's rights, for example, selling property or participating in the division of an inheritance.<\/p>\n<p>However, the performance of statutory estate management actions belonging to the heir, such as participating in the estate inventory, is not considered to be an acceptance. Most often, renunciation is carried out in conjunction with the estate inventory, where a note is made in the inventory document produced during the estate inventory. At the same time, a genealogical investigation must also be ordered for the person renouncing the inheritance, so that their closest heirs are known.<\/p>\n<p>The estate inventory is sent to the Finnish Tax Administration and, based on it, inheritance tax is levied on the heirs. Therefore, it is not levied on those who renounce their inheritance.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Voiko_ennakollisesti_luopua_perinnosta\"><\/span><span style=\"font-size: 14pt;\">Voiko ennakollisesti luopua perinn\u00f6st\u00e4?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>An heir can renounce their inheritance while the deceased is still alive. This is known as an advance renunciation. The renunciation is valid if the heir accepts in writing a will made by the deceased during their lifetime. They can also otherwise declare in writing to the deceased that they are renouncing the inheritance. Therefore, declarations must be made in writing and the document must also be signed for the renunciation to be valid. An advance renunciation is thus subject to a specific form. The renunciation document must be addressed to the deceased, but the deceased's acceptance is not a prerequisite for the renunciation to be binding.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Aviopuoliso_voi_luopua_perinnosta\"><\/span><span style=\"font-size: 14pt;\">A spouse can renounce an inheritance<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A spouse can forgo their inheritance rights in advance after their spouse's death. They can also forgo their right to keep the home and its furnishings under undivided management.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rintaperillinen_ja_perinnosta_luopuminen\"><\/span><span style=\"font-size: 14pt;\">Heir and renunciation of inheritance<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The heir is always entitled to their statutory share (lakiosa). Even if they renounce the inheritance, they are entitled to compensation from the estate equivalent to their statutory share. However, they are not entitled to their statutory share if they have already received reasonable consideration for their statutory share previously, or if their spouse or descendants have received property equivalent to their statutory share.<\/p>\n<p>If it is unclear whether an heir has received a reasonable amount of consideration for their statutory share, it is advisable to discuss the matter with a lawyer.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Perinnosta_luopuminen_perinnonjattajan_kuoltua\"><\/span><span style=\"font-size: 14pt;\">Waiver of inheritance after the death of the deceased<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A beneficiary has the right to renounce their inheritance even after the deceased has died. This is called a post-renunciation. A post-renunciation is then possible if the beneficiary has not yet taken actions that could be considered as accepting the inheritance.<\/p>\n<p>Taking on and accepting an inheritance means that the heir has, for example, attempted to dispose of the inherited property.<\/p>\n<p>Joskus joku perillisist\u00e4 haluaa luopua perinn\u00f6st\u00e4 perunkirjoituksen j\u00e4lkeen. Koska perinn\u00f6st\u00e4 luopuminen tulisi kirjata perukirjaan, kannattaa t\u00e4llaisessa tilanteessa olla yhteydess\u00e4 lakimieheen ja selvitt\u00e4\u00e4 onko luopuminen en\u00e4\u00e4 mahdollista.<\/p>\n<p>Even if an heir renounces their inheritance, they may still participate in managing the estate\u2019s statutory obligations without it being considered that they have accepted the inheritance through these actions.<\/p>\n<p>There is no specific time limit set by law for renouncing an inheritance. A subsequent renunciation must be made in writing.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kenelle_perinto_siirtyy_perinnosta_luovuttaessa\"><\/span><span style=\"font-size: 14pt;\">To whom does an inheritance pass when it is renounced?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Instead of the renouncer of the inheritance, the renouncer's substitute heirs become the heirs. Substitute heirs are those who would legally inherit from the renouncer.<\/p>\n<p>If a parent renounces an inheritance, their children become their substituted heirs.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lakimiehen_suositus\"><\/span>A lawyer's recommendation<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>It is advisable to notify in writing that you are renouncing an inheritance as early as possible after the death of the testator.<\/p>\n<p>You can check 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><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\/inheritance-tax-2\/\">Reduce inheritance tax with a will<br \/>\n<\/a><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/estate-planning\/\">Inheritance division<\/a><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Perint\u00f6\u00e4 ei ole pakko ottaa vastaan. Luopumalla perinn\u00f6st\u00e4 se voidaan siirt\u00e4\u00e4 suoraan esimerkiksi sukupolven yli ja s\u00e4\u00e4st\u00e4\u00e4 n\u00e4in perint\u00f6veroissa. T\u00e4t\u00e4 kutsutaan perinn\u00f6st\u00e4 luopumiseksi lasten hyv\u00e4ksi. Hy\u00f6ty\u00e4 voi tulla my\u00f6s siit\u00e4, ett\u00e4 peritt\u00e4v\u00e4n omaisuuden jakautuessa useammalle perilliselle perint\u00f6verotus kevenee. Vanhempi voi luopua perinn\u00f6st\u00e4 omien lastensa hyv\u00e4ksi. Miten perinn\u00f6st\u00e4 luopuminen tehd\u00e4\u00e4n? Perinn\u00f6st\u00e4 luopumisen kanssa kannattaa olla tarkkana, [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":9459,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10,123,6,619],"tags":[675,710,232,231,131,146,711,233],"class_list":["post-9458","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-perinnonjako","category-perunkirjoitus","category-testamentti","category-yksityisasiakkaat","tag-kuka-perii","tag-luopua-perinnosta","tag-miten-perinnosta-luopuminen-tehdaan","tag-peintoverotus-toimitetaan-perinnonsaajalta","tag-perinnosta-ei-voi-luopua-vain-osittain","tag-perinnosta-luopuminen","tag-perukirja-ja-perinnosta-luopuminen","tag-perukirjaan-merkitaan-perinnosta-luopuminen"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Perinn\u00f6st\u00e4 luopuminen<\/title>\n<meta name=\"description\" content=\"Perinn\u00f6st\u00e4 luopumisen kanssa kannattaa olla tarkkana, jotta se tehd\u00e4\u00e4n verotuksellisesti oikein. 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