{"id":9987,"date":"2023-04-25T09:05:56","date_gmt":"2023-04-25T06:05:56","guid":{"rendered":"https:\/\/amoslaki.fi\/?p=9987"},"modified":"2024-03-13T15:35:27","modified_gmt":"2024-03-13T13:35:27","slug":"life-insurance-for-inheritance-tax-purposes","status":"publish","type":"post","link":"https:\/\/amoslaki.fi\/en\/henkivakuutukset-perintoverotuksessa\/","title":{"rendered":"Life insurance and investment instruments in inheritance tax"},"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\/henkivakuutukset-perintoverotuksessa\/#Mita_hyotya_on_henkivakuutuksesta\" >What are the benefits of life insurance?<\/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\/henkivakuutukset-perintoverotuksessa\/#Miten_riskihenkivakuutusta_verotetaan\" >How is term life insurance taxed?<\/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\/henkivakuutukset-perintoverotuksessa\/#Mika_on_saastohenkivakuutus\" >What is savings life insurance?<\/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\/henkivakuutukset-perintoverotuksessa\/#Osakesaastotili_ja_perintoverotus\" >Share savings accounts and inheritance tax<\/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\/henkivakuutukset-perintoverotuksessa\/#Vapaaehtoinen_elakevakuutus_ja_perintoverotus\" >Voluntary pension insurance and inheritance tax<\/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\/henkivakuutukset-perintoverotuksessa\/#Pitkaaikaissaastosopimus_kuuluu_kuolinpesan_varoihin\" >A long-term savings contract is part of the estate's assets<\/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\/henkivakuutukset-perintoverotuksessa\/#Vakuutuksenottajan_muistilista_ja_perilliset\" >Policyholder checklist and heirs<\/a><\/li><\/ul><\/nav><\/div>\n<p>Insurance and savings contracts, also known as investment instruments, can affect both the distribution of the deceased's estate and taxation. There are many different types of insurance contracts and investment instruments on the market, and it is important to take into account aspects of estate distribution and taxation when entering into such contracts.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mita_hyotya_on_henkivakuutuksesta\"><\/span><span style=\"font-size: 14pt;\"><strong>What are the benefits of life insurance?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Term life insurance is an insurance contract that pays an indemnity to a beneficiary specified in the insurance contract in the event of the death of the insured person. Pure term life insurance has no surrender value, which means that the insurance company does not pay out any money as long as the policyholder is alive.<\/p>\n<p>If the policyholder is poor or has a mortgage, for example, and wants to protect the financial position of his or her spouse or children in the event of an unexpected death, term life insurance is a very useful means of protection. This allows the beneficiary to receive a reasonably high level of financial compensation in the event of death, even if the deceased leaves no significant inheritance to be distributed. Term life insurance is sometimes referred to as a poor man's will and is particularly recommended for young people and people of limited means whose spouse or children are particularly dependent on their income for their financial well-being.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Miten_riskihenkivakuutusta_verotetaan\"><\/span><span style=\"font-size: 14pt;\"><strong>How is term life insurance taxed?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The amount paid out under term life insurance is either subject to inheritance tax or taxed as capital gains. The risk life insurance benefit is subject to inheritance tax if the beneficiary is a close relative. A close relative is a spouse, children or grandchildren, an adopted child or his\/her breast heir, a foster child or a child of a spouse. The compensation is also subject to inheritance tax if the beneficiary is an estate. Compensation paid to persons other than close relatives or an estate is taxed as capital income.<\/p>\n<p>If the policyholder wishes to protect the financial position of a person other than a close relative in the event of death, a significant tax advantage is achieved by: designating the estate as the beneficiary of the insurance benefit and making a bequest by will to the person whose position is to be protected. At the same time, however, it must be borne in mind that if the deceased was indebted during his or her lifetime, creditors may make claims against the estate. It is therefore advisable for the over-indebted person to designate a beneficiary other than the estate.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mika_on_saastohenkivakuutus\"><\/span><span style=\"font-size: 14pt;\"><strong>What is savings life insurance?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Savings life insurance differs from pure term life insurance in that there is a so-called surrender price. The policyholder can sell the policy back to the insurance company, which will pay a pre-agreed amount of compensation. If there is no designated beneficiary, the value of the savings life insurance policy becomes part of the assets of the estate.<\/p>\n<p>One important difference with term life insurance is that creditors can claim on the savings life insurance during the debtor's lifetime. Another difference is that savings life insurance may have accrued a return. In this case, the capital gains tax (30\/34%) is first paid on the return after death and then the net value is added to the assets of the estate. The death benefit linked to a savings life insurance policy is often of limited duration and, depending on the contract, expires, for example, when the policyholder reaches the age of 70. If the deceased dies before this age, the heirs are entitled to the surrender value of the policy and may have to pay capital gains tax on the proceeds of the policy.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Osakesaastotili_ja_perintoverotus\"><\/span><span style=\"font-size: 14pt;\"><strong>Share savings accounts and inheritance tax<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A share savings account is a new investment instrument, and it has quickly become a very popular way of saving. A significant tax advantage of a share savings account is that the income from the sale and income from investments is only taxed when the funds are withdrawn from the share savings account. Of that amount, 15% is tax-free and the remaining 85% is taxed as capital income (30\/34%). In turn, capital gains tax is payable on the gain on the sale (30\/34%).<\/p>\n<p>In inheritance tax planning, the advantage is that the beneficiary only pays inheritance tax on the value of the savings account. In other words, any accumulated gains that the deceased has not withdrawn from the savings account during his\/her lifetime are passed on to the heir, who pays only inheritance tax on them. This is called <em>postponement. <\/em>So, for example, the taxpayer can choose not to withdraw the funds from a winning share savings account and finance the purchase with other assets. The share savings account then acts as a tax-efficient asset to protect the position of the heirs.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vapaaehtoinen_elakevakuutus_ja_perintoverotus\"><\/span><span style=\"font-size: 14pt;\"><strong>Voluntary pension insurance and inheritance tax<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Voluntary pension insurance is a popular way to secure your finances after working life. However, the policyholder may die before he or she has had time to withdraw the savings in the policy as a retirement income. In this case, the value of the insurance policy is distributed to the estate or to another beneficiary, usually a spouse or child, depending on the beneficiary's beneficiary designation. In the absence of a beneficiary designation, the insurance policy is part of the estate's assets.<\/p>\n<p>For pension insurance taken out before 2009, beneficiaries only pay inheritance tax. This type of insurance is quite advantageous from a tax point of view, as heirs receive the proceeds and capital gains of the insurance without having to pay capital gains tax. The tax efficiency of these \u201dold pension insurance policies\u201d is further enhanced by the fact that the deceased has been able to deduct the premiums in his\/her personal tax return during his\/her lifetime.<\/p>\n<p>On the other hand, for pension insurance taken out after 2009, beneficiaries pay capital gains tax first and then inheritance tax. The capital gains tax is paid on the basis that the deceased has been able to deduct the premiums from their capital income (up to \u20ac5,000 per year) during their lifetime. The \u201dnew pension insurance\u201d is therefore a good protection for the policyholder himself, but it is tax disadvantageous for the heirs.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Pitkaaikaissaastosopimus_kuuluu_kuolinpesan_varoihin\"><\/span><span style=\"font-size: 14pt;\"><strong>A long-term savings contract is part of the estate's assets<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A long-term savings contract has no beneficiary and its value is always included in the assets of the deceased's estate. The savings assets of the contract are then taxed as capital income (30\/34%) and the rest as inheritance tax. Since this investment instrument has no beneficiary, for the purposes of succession it can only be provided for by a will.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vakuutuksenottajan_muistilista_ja_perilliset\"><\/span><span style=\"font-size: 14pt;\"><strong>Policyholder checklist and heirs<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>These factors are important to take into account when purchasing an insurance contract and an investment instrument:<\/p>\n<ul>\n<li>Whether the primary purpose of insurance is to protect your own financial position or that of your loved ones<\/li>\n<li>Can we expect high returns on investments?<\/li>\n<li>Is the policyholder over-indebted and do you want to protect the value of the insurance contract from creditors' claims?<\/li>\n<li>Is the beneficiary in debt?<\/li>\n<li>Does a pension policyholder have capital income during their lifetime?<\/li>\n<\/ul>\n<p>Insurance contracts and investment instruments can be complex for lifetime and post-death tax purposes. By taking into account the needs of the policyholder, beneficiaries and heirs when drawing up the contract, unpleasant surprises can be avoided in the future and tax efficiency can be maximised.<\/p>\n<p>Careful planning is particularly important in three situations: when a poor policyholder wants to protect the financial position of his or her loved ones in the event of his or her own death, when an heir or heiress is over-indebted, and when an investment instrument is valuable and has accumulated large gains.<\/p>\n<p>Article written by a legal scholar <a href=\"https:\/\/amoslaki.fi\/en\/contact\/\"><span style=\"color: #0000ff;\">Samvel Margarjan<\/span><\/a> From Amos Law Office Ltd. You can always call him free of charge on 010 299 5090. You can check our price list <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/price-list\/#hinta\">Here<\/a>.\u00a0<\/span>Article updated 25.04.2023<\/p>\n<p>&nbsp;<\/p>\n<p>Related articles:<br \/>\n<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/inheritance-tax\/\">How to save on inheritance tax<\/a><br \/>\n<a style=\"color: #0000ff;\" href=\"https:\/\/amoslaki.fi\/en\/perintoveron-maara\/\">How is inheritance tax determined?<\/a><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Vakuutus- ja s\u00e4\u00e4st\u00e4missopimuksilla, joita kutsutaan my\u00f6s sijoitusinstrumenteiksi, voidaan vaikuttaa sek\u00e4 vainajan omaisuuden perinn\u00f6njakoon ett\u00e4 verotukseen. Erilaisia vakuutussopimuksia ja sijoitusinstrumentteja on markkinoilla lukuisia ja t\u00e4llaisia sopimuksia tehdess\u00e4 onkin t\u00e4rke\u00e4\u00e4 ottaa j\u00e4\u00e4mist\u00f6n jakamista ja verottamista koskevia n\u00e4k\u00f6kulmia huomioon. Mit\u00e4 hy\u00f6ty\u00e4 on henkivakuutuksesta? Riskihenkivakuutus on vakuutussopimus, jossa vakuutetun kuoleman sattuessa erikseen vakuutussopimuksessa m\u00e4\u00e4r\u00e4tylle edunsaajalle maksetaan vakuutuskorvaus. Puhtaalla riskihenkivakuutuksella [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":9988,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10,123,619],"tags":[169,170,93,168,167,166],"class_list":["post-9987","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-perinnonjako","category-perunkirjoitus","category-yksityisasiakkaat","tag-henkivakuutus","tag-osakesaastotili","tag-perintoverotus","tag-saastohenkivakuutus","tag-vakuutussopimukset-ja-perinnonjako","tag-vakuutussopimukset-ja-perunkirjoitus"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Henkivakuutukset ja sijoitusinstrumentit perint\u00f6verotuksessa &#8211; Asianajotoimisto Amos<\/title>\n<meta name=\"description\" content=\"Henkivakuutus on vakuutussopimus, 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