{"id":9899,"date":"2024-06-02T18:09:49","date_gmt":"2024-06-02T15:09:49","guid":{"rendered":"https:\/\/amoslaki.fi\/?p=9899"},"modified":"2026-03-27T10:04:49","modified_gmt":"2026-03-27T08:04:49","slug":"perineal-tear-2","status":"publish","type":"post","link":"https:\/\/amoslaki.fi\/en\/perinnonjako-2\/","title":{"rendered":"Inheritance division"},"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\/perinnonjako-2\/#Onko_perunkirjoitus_tehtava_ennen_perinnon_jakoa\" >The probate process must be completed before the inheritance can be distributed.<\/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\/perinnonjako-2\/#Perinnosta_luopuminen_ja_perinnon_jako\" >Renunciation of inheritance and division 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\/perinnonjako-2\/#Miten_perinto_jaetaan\" >How is an inheritance divided?<\/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\/perinnonjako-2\/#Ennen_perinnonjakoa_on_tehtava_ositus_suoritettava_legaatit_ja_maksettava_laskut\" >Before the division of an estate, a partition must be made, legacies fulfilled, and debts paid.<\/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\/perinnonjako-2\/#Perinto_jaetaan_lainmukaisen_perimysjarjestyksen_mukaan\" >The inheritance shall be divided according to legal order of succession.<\/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\/perinnonjako-2\/#Samassa_kuolinpesassa_on_alaikaisia_lapsia_ja_heidan_vanhempansa\" >The same estate includes minor children and their parents.<\/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\/perinnonjako-2\/#Perinnonjaon_lainvoimaisuus\" >The legal validity of the estate distribution<\/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\/perinnonjako-2\/#Perinnonjakokirjasta_tulee_toimittaa_kopio_verohallintoon\" >A copy of the deed of distribution must be submitted to the tax authority.<\/a><\/li><\/ul><\/nav><\/div>\n<p>The heirs can arrange the distribution of the inheritance as they wish, provided that certain matters have been settled before the distribution of the inheritance.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Onko_perunkirjoitus_tehtava_ennen_perinnon_jakoa\"><\/span><span style=\"font-size: 14pt;\"><strong>The probate process must be completed before the inheritance can be distributed.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/mika-is-an-heirloom\/\">Deed of inventory<\/a><\/span> must be delivered before the division of the estate.<\/p>\n<p>In the division of an estate, the assets owned by the deceased at the time of their death, as recorded in the initial inventory, are distributed among the heirs and beneficiaries of a will. The division of the estate is carried out based on the list of assets entered into the initial inventory.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Perinnosta_luopuminen_ja_perinnon_jako\"><\/span><span style=\"font-size: 14pt;\"><strong>Renunciation of inheritance and division of inheritance<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Following the inventory of assets, for example, a father or mother may have renounced their inheritance in favour of their child. The order of inheritance may therefore have changed after the inventory of assets. In this case, the inheritance tax decision will be amended based on a copy of the deed of distribution of inheritance sent to the Tax Administration.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Miten_perinto_jaetaan\"><\/span><span style=\"font-size: 14pt;\"><strong>How is an inheritance divided?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Heirs may arrange the distribution of the inheritance as they wish, provided they are unanimous in their decision. The inheritance may be distributed wholly or partially. If necessary, a lawyer specialising in inheritance law can also be hired for the distribution.<\/p>\n<p><strong style=\"font-size: 14pt; color: #333333;\">When should you use an estate administrator?<\/strong><\/p>\n<p>If disputes arise concerning the distribution of an estate, or if relatives disagree on how the estate should be divided, a court-appointed estate distributor will carry out the distribution. An estate distributor is also often used when there are minors among the heirs or if one of the heirs' share of the estate has been distrained.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ennen_perinnonjakoa_on_tehtava_ositus_suoritettava_legaatit_ja_maksettava_laskut\"><\/span><span style=\"font-size: 14pt;\"><strong>Before the division of an estate, a partition must be made, legacies fulfilled, and debts paid.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Before distributing the estate, you must ensure that all debts of the estate have been paid and that any distribution of assets has been made. Before the distribution of the estate, the requirements of any legatees, i.e. beneficiaries of the will, must also be met.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Perinto_jaetaan_lainmukaisen_perimysjarjestyksen_mukaan\"><\/span><span style=\"font-size: 14pt;\"><strong>The inheritance shall be divided according to legal order of succession.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Inheritance is divided either according to a will or according to the law. Inheritance is divided in such a way that each heir and family branch receives their own share of the distribution. Direct descendants, i.e. children, grandchildren and great-grandchildren, always receive a statutory share, which is half of the inheritance. The statutory share is always paid even if the deceased made a will concerning their property.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Samassa_kuolinpesassa_on_alaikaisia_lapsia_ja_heidan_vanhempansa\"><\/span><span style=\"font-size: 14pt;\"><strong>The same estate includes minor children and their parents.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>If there are both minor children and their parents in the same estate, you must apply to the National Board of Vital Statistics for permission to replace the guardian. This will represent the minor child in the estate. Once the application has been made and received by the authority, the Office for Digital and Population Information will issue a decision within a few months.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Perinnonjaon_lainvoimaisuus\"><\/span><span style=\"font-size: 14pt;\"><strong>The legal validity of the estate distribution<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The deed of partition must be dated, signed, and witnessed.<\/p>\n<p>The distribution of inheritance comes into effect after the signing of the deed of partition. The distribution of inheritance is not separately confirmed by an authority.<\/p>\n<p>After the distribution deed is drawn up, a 6-month period for complaints begins. During the complaint period, any heir can object to the distribution and demand that the district court annul or rectify the inheritance distribution. If the distribution is not objected to within six months, the inheritance distribution becomes final.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Perinnonjakokirjasta_tulee_toimittaa_kopio_verohallintoon\"><\/span><span style=\"font-size: 14pt;\"><strong>A copy of the deed of distribution must be submitted to the tax authority.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Send a copy of the deed of distribution to the tax authorities.<\/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><\/span><\/p>\n<p><span style=\"text-decoration: underline;\"><a href=\"https:\/\/amoslaki.fi\/en\/situation-analysis\/\">Do a free situation 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\/how-does-inheritance-division-happen\/\">How is the inheritance distributed?<\/a><br \/>\n<a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/register-of-deceased\/\">Deed of inventory<\/a><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Perilliset voivat toimittaa perinn\u00f6njaon haluamallaan tavalla, edellytt\u00e4en ett\u00e4 tietyt asiat ovat tulleet hoidetuksi ennen perinn\u00f6njakoa. Onko perunkirjoitus teht\u00e4v\u00e4 ennen perinn\u00f6n jakoa? Perunkirjoitus on tullut toimittaa ennen perinn\u00f6njakoa. Perinn\u00f6njaossa vainajan kuolinhetkell\u00e4 omistama omaisuus, joka on merkitty perukirjaan, jaetaan perillisille ja testamentinsaajille. Perinn\u00f6njako toimitetaan perukirjaan merkityn omaisuusluettelon perusteella. Perinn\u00f6st\u00e4 luopuminen ja perinn\u00f6n jako Perukirjoituksen j\u00e4lkeen esimerkiksi is\u00e4 [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":9900,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[130,10,123,6,619],"tags":[150,683,681,149,180,52,178,93,682,110],"class_list":["post-9899","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ositus","category-perinnonjako","category-perunkirjoitus","category-testamentti","category-yksityisasiakkaat","tag-alaikainen","tag-alaikainen-kuolinpesan-osakas","tag-legaatti","tag-ositus","tag-ositus-ja-perinnonjako","tag-perinnonjako","tag-perinnonjakosopimus","tag-perintoverotus","tag-testamentti-ja-perinnonjako","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>Perinn\u00f6njako &#8211; Asianajotoimisto Amos<\/title>\n<meta name=\"description\" content=\"Perilliset voivat toimittaa perinn\u00f6njaon haluammallaan tavalla mik\u00e4li he ovat yksimielisi\u00e4 perinn\u00f6njaosta. 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