{"id":9941,"date":"2024-10-27T08:39:19","date_gmt":"2024-10-27T06:39:19","guid":{"rendered":"https:\/\/amoslaki.fi\/?p=9941"},"modified":"2026-03-27T09:26:11","modified_gmt":"2026-03-27T07:26:11","slug":"part-of-the-law-and-the-last-will-and-testament","status":"publish","type":"post","link":"https:\/\/amoslaki.fi\/en\/lakiosa-ja-keskinainentestamentti\/","title":{"rendered":"Mutual testament of tenure and the legal element"},"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\/lakiosa-ja-keskinainentestamentti\/#Mika_on_hallintaoikeustestamentti\" >What is a tenure test?<\/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\/lakiosa-ja-keskinainentestamentti\/#Hallintaoikeustestamentti_vaikuttaa_perintoverojen_maaraan\" >Testamentary succession affects the amount of inheritance tax<\/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\/lakiosa-ja-keskinainentestamentti\/#Miten_lesken_oikeudet_turvataan_testamentilla\" >How are the rights of a widow or widower protected by a will?<\/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\/lakiosa-ja-keskinainentestamentti\/#Lasten_oikeus_lakiosaan\" >Children's right to a share of the law<\/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\/lakiosa-ja-keskinainentestamentti\/#Mika_on_lakiosa\" >What is the legal part?<\/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\/lakiosa-ja-keskinainentestamentti\/#Lakiosan_vaatiminen_leskelta\" >Claiming a share of the law from a widow<\/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\/lakiosa-ja-keskinainentestamentti\/#Mita_testamentin_hyvaksyminen_merkitsee\" >What does it mean to accept a will?<\/a><\/li><\/ul><\/nav><\/div>\n<p>Married or unmarried couples can make a mutual testamentary will in favour of each other. The purpose of a testamentary disposition is to ensure the survival of the widowed spouse after the death of the other spouse, while transferring the ownership of the property left by the latter to the heirs of the deceased. The widow or widower acquires the right to control the property. However, the heirs of the deceased's successors in title are entitled to their share of the inheritance. <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/succession-law-section\/\">to the legal section<\/a><\/span>. This can lead to conflicts between the widow and her heirs.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mika_on_hallintaoikeustestamentti\"><\/span><strong><span style=\"font-size: 14pt;\">What is a tenure test?<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A mutual will is a will in which both parties make provisions for the benefit of each other. In a joint will, the spouses can decide either to transfer ownership or possession of their inheritance. A testamentary will is very popular, particularly because of its tax advantages.<\/p>\n<p>In a joint will, the ownership of the deceased's property passes to his or her heirs, while the right of possession remains with the widow. <em><strong>A right of administration is the right to use the property of the deceased, which usually continues until the death of the widow or widower.<\/strong><\/em>. The right of usufruct means that the widow or widower may manage the inherited property as she or he sees fit, and also retain the proceeds of the property. However, she may not sell or transfer the property without the consent of the heirs, i.e. the holders of the right to possession of the property. Similarly, the heirs may not transfer the property without the consent of the legatee, i.e. the holder of the right of possession.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hallintaoikeustestamentti_vaikuttaa_perintoverojen_maaraan\"><\/span><strong><span style=\"font-size: 14pt;\">Testamentary succession affects the amount of inheritance tax<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>As the ownership of the property is not transferred to the widow at any point, she does not have to pay any inheritance tax on the value of the property. 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.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Miten_lesken_oikeudet_turvataan_testamentilla\"><\/span><strong><span style=\"font-size: 14pt;\">How are the rights of a widow or widower protected by a will?<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In marriage, the rights of widows and widowers are well protected. For example. <strong>the right to stay in a shared home<\/strong> without a separate will. However, a will can be used to strengthen and extend these statutory rights of the widow or widower. A joint will can also safeguard the rights of a surviving spouse of a cohabiting partner, since they are not otherwise protected by law.<\/p>\n<p>In the case of a widow's right of residence, if that right infringes the legal portion, there is no obligation to pay this legal portion during the period of the widow's right of residence if the deceased's property mainly covers only the dwelling. In other words, the widow's right is stronger in this situation than the legal right of the legal heir. The widow is therefore entitled to remain living in the home shared by the spouses.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lasten_oikeus_lakiosaan\"><\/span><strong><span style=\"font-size: 14pt;\">Children's right to a share of the law<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Despite the strong rights of a widowed person, the deceased spouse's heirs-in-law are also entitled to their share of the inheritance. Sometimes, in the context of a testamentary succession, the heirs-in-law may be asked not to claim their share until the surviving spouse's death. However, such a request is not legally binding and the heirs at law are always entitled to claim their share unless they have waived it by accepting the will.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mika_on_lakiosa\"><\/span><strong><span style=\"font-size: 14pt;\">What is the legal part?<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The legal portion is the minimum share of the estate to which the deceased's heirs by blood, i.e. children or grandchildren, are legally entitled. Non-breast heirs are not entitled to a legal share. The right to a legal share is considered strong, i.e. a will cannot infringe the right of the heirs intestate to their legal share. The amount of the legal share is half of the amount that would be due according to the legal order of succession. Since an heir entitled to a share in the estate always has the right to claim his or her share in the estate, a mutual will should not provide that the widow's right of possession of the property should restrict the heir's right to a share in the estate.<\/p>\n<p>The property to be inherited as part of the law must be disposed of without any other rights encumbering it. In a testamentary testament, the property bequeathed is owned by the heirs, but it is subject to the right of use of the widow. The property provided for by the testamentary disposition cannot therefore be regarded as part of the legal portion of the estate of the heir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lakiosan_vaatiminen_leskelta\"><\/span><span style=\"font-size: 14pt;\"><strong>Claiming a share of the law from a widow<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In principle, the testament of rights of administration is filled in full. A separate claim by the heir at law is always required to fulfil the legal part. It is typical, for example, that the joint children of a couple do not claim their share from their surviving parent. However, if they do decide to claim their share from the legatee, in this case the widow to whom the property has been transferred under the will, they are entitled to this share under the law. It should be noted that the law lays down a 6-month time limit for the payment of the legal share. This period starts to run from the date of service of the will and, on expiry of this period, the heir loses his right to claim his share in the estate.<\/p>\n<p>If the heirs at law claim their share, they must present a copy of the will to the testator, the widow, within six months of the date of notification of the will. The legal share can then be paid to the heir, either in cash or in other property.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mita_testamentin_hyvaksyminen_merkitsee\"><\/span><strong><span style=\"font-size: 14pt;\">What does it mean to accept a will?<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The heirs under the law are always notified of the will before it is executed. After notification, the heirs have 6 months to accept or contest the will. The will cannot be executed until the heirs have approved it, so this is a very important step for the testator, the widow.<\/p>\n<p>Acceptance of the will can be made by the heir either before or after the death of the deceased. If the heirs have accepted the will before the death of the testator, they are in principle entitled to claim their share of the estate.<\/p>\n<p>If, on the other hand, the heirs do not give their consent until after the death of the deceased, they must state explicitly in the acceptance of the will if they wish to claim their share of the estate. If this is not done, the acceptance of the will will be deemed to mean that the heir waives not only his or her right to a share in the estate, but also his or her right to a share in the estate. The same effect is produced if the heir remains inactive after the notification and the 6-month period has elapsed. After this period, it is no longer possible to claim the legal share, since the acceptance of the will is in principle considered binding as such.<\/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\/\">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\/medieval-testament\/\">Mutual testament<\/a><br \/>\n<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/inheritance-tax\/\">Reduce inheritance tax with a will<\/a><\/span><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Avo- tai aviopuolisot voivat tehd\u00e4 toistensa eduksi keskin\u00e4isen hallintaoikeustestamentin. Hallintaoikeustestamentilla pyrit\u00e4\u00e4n varmistamaan leskeksi j\u00e4\u00e4neen puolison toimeentulo toisen puolison kuoleman j\u00e4lkeen siten, ett\u00e4 t\u00e4m\u00e4n j\u00e4tt\u00e4m\u00e4n omaisuuden omistusoikeudet siirret\u00e4\u00e4n kuitenkin peritt\u00e4v\u00e4n rintaperillisille. Leski saa hallintaoikeuden omaisuuteen. Peritt\u00e4v\u00e4n rintaperillisill\u00e4 on kuitenkin oikeus heille kuuluvaan perinn\u00f6n lakiosaan. T\u00e4st\u00e4 saattaa synty\u00e4 ristiriitoja lesken ja rintaperillisten v\u00e4lille. Mik\u00e4 on hallintaoikeustestamentti? Keskin\u00e4inen [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":9942,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10,123,6,619],"tags":[821,152,55,823,246,151,779,224,822,50],"class_list":["post-9941","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-perinnonjako","category-perunkirjoitus","category-testamentti","category-yksityisasiakkaat","tag-aviopuolisoiden-valinen-testamentti","tag-hallintaoikeustestamentti","tag-keskinainen-testamentti","tag-lakiosa-ja-lesken-asema","tag-lesken-asumissuoja","tag-lesken-hallintaoikeus","tag-lesken-suoja","tag-lesken-tasinkoprivilegi","tag-testamentin-hyvaoksyminen","tag-testamentti"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Keskin\u00e4inen hallintaoikeustestamentti ja 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