{"id":9711,"date":"2025-04-03T19:19:14","date_gmt":"2025-04-03T16:19:14","guid":{"rendered":"https:\/\/amoslaki.fi\/?p=9711"},"modified":"2026-03-27T09:00:22","modified_gmt":"2026-03-27T07:00:22","slug":"the-difference-between-an-advancement-on-inheritance-and-a-gift","status":"publish","type":"post","link":"https:\/\/amoslaki.fi\/en\/mita-eroa-on-ennakkoperinnolla-ja-lahjalla\/","title":{"rendered":"What is the difference between an advance inheritance and a gift?"},"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\/mita-eroa-on-ennakkoperinnolla-ja-lahjalla\/#Ennakkoperintoolettama\" >Presumption of advancement<\/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\/mita-eroa-on-ennakkoperinnolla-ja-lahjalla\/#Ennakkoperinnon_verotus\" >Taxation of advance 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\/mita-eroa-on-ennakkoperinnolla-ja-lahjalla\/#Lahja_vai_ennakkoperinto\" >Gift or advance inheritance?<\/a><\/li><\/ul><\/nav><\/div>\n<p>The purpose of an advancement on inheritance is to ensure equitable treatment among direct heirs.<\/p>\n<p>A parent may provide financial assistance to one of their children during their lifetime, and stipulate that the gift is an advance on inheritance. In the final<span style=\"color: #0000ff;\"> <a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/succession_information_packet\/\">in the division of the estate<\/a><\/span> This child will receive a gift worth less from the estate to be divided at that time than the other children.<\/p>\n<p>The pre-inheritance system supports the principle of equal division among heirs. The deceased may deviate from equal division by stipulating that an advance inheritance shall not be considered an advantage received by a descendant heir or other heir. The aim of the system is the fair implementation of the division of inheritance.<\/p>\n<blockquote><p><span style=\"font-size: 14pt;\">An advance inheritance is a gift that, upon the death of the donor, becomes part of the recipient's inheritance, counted as having been received in \u201dadvance\u201d.<\/span><\/p><\/blockquote>\n<p>The donor can stipulate whether or not their gift should be taken into account as an advance on inheritance during the division of the estate. This should be expressed <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/gift-vouchers\/\">in the gift book.<\/a><\/span><\/p>\n<p>A gift given to a child is always presumed to be an advancement on an inheritance, unless the donor expressly revokes this in the gift deed or. <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/testament\/\">in the will<\/a><\/span>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ennakkoperintoolettama\"><\/span><span style=\"font-size: 14pt;\"><strong>Presumption of advancement<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The presumption of advancement means that a gift received by a direct heir is always considered an advancement on inheritance, unless the deceased has stipulated otherwise in the gift deed or it can be inferred from the circumstances that they intended so.<\/p>\n<p>The presumption of an advancement applies only to direct descendants. Gifts received by other heirs can be designated as an advancement by the deceased, or they can be presumed to be an advancement if the deceased is deemed to have intended that. Generally, gifts received by individuals other than heirs cannot be considered advancements. There are a few exceptions to this rule: a gift given to a stepchild and a gift given by a spouse to their spouse's secondary heirs.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ennakkoperinnon_verotus\"><\/span><span style=\"font-size: 14pt;\"><strong>Taxation of advance inheritance<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A gift tax is paid on the value of a pre-inheritance at the time it is received. However, the tax is taken into account as a deduction in the inheritance tax payable after the death of the testator. If the gift tax has been higher than the inheritance tax would have been, the difference will not be reimbursed.<\/p>\n<blockquote><p><span style=\"font-size: 14pt;\">Gift and inheritance taxes are progressive taxes.<\/span><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Lahja_vai_ennakkoperinto\"><\/span><span style=\"font-size: 14pt;\"><strong>Gift or advance inheritance?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>To get the best tax advantage from a gift or advance inheritance, and when transferring assets to someone, like a child, during your lifetime, it's worth being careful about how you do it. It will take a qualified lawyer about 1-2 hours to work out the best solution for you and draft the document.<\/p>\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>, 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\/\">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>\n<p>Related articles:<br \/>\n<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/take-these-into-account-when-making-your-gift-book\/\">Consider these when making your gift book<\/a><\/span><br \/>\n<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/estate-planning\/\">Inheritance division<\/a><\/span><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Ennakkoperinn\u00f6n tarkoituksena on taata tasapuolinen kohtelu rintaperillisten kesken. Vanhempi voi antaa yhdelle lapsista taloudellista apua jo elinaikanaan ja m\u00e4\u00e4r\u00e4t\u00e4 lahjan ennakkoperinn\u00f6ksi. Lopullisessa perinn\u00f6njaossa t\u00e4m\u00e4 lapsi saa lahjan arvon verran v\u00e4hemm\u00e4n tuolloin jaettavana olevasta omaisuudesta kuin muut lapset. Ennakkoperint\u00f6j\u00e4rjestelm\u00e4ll\u00e4 tuetaan perillisten tasajaon periaatetta. Peritt\u00e4v\u00e4 voi poiketa tasajaosta m\u00e4\u00e4r\u00e4\u00e4m\u00e4ll\u00e4, ettei ennakkoperint\u00f6\u00e4 ole rintaperillisen tai muun perillisen saama [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":9712,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[31,10,123,619],"tags":[133],"class_list":["post-9711","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lahjakirjat","category-perinnonjako","category-perunkirjoitus","category-yksityisasiakkaat","tag-ennakkoperinnosta-kannattaa-laatia-lahjakirja"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mit\u00e4 eroa on ennakkoperinn\u00f6ll\u00e4 ja lahjalla? &#8211; Asianajotoimisto Amos<\/title>\n<meta name=\"description\" content=\"Lapselle annettu lahja oletetaan aina ennakkoperinn\u00f6ksi, ellei lahjan antaja t\u00e4t\u00e4 erikseen kumoa lahjakirjassa tai testamentissa.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/amoslaki.fi\/en\/the-difference-between-an-advancement-on-inheritance-and-a-gift\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mit\u00e4 eroa on ennakkoperinn\u00f6ll\u00e4 ja lahjalla? 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