Ennakkoperintäisyydet

Ennakkoperintäisyydet are a concept in Finnish inheritance law. The term translates roughly to "pre-inheritance" or "advancements." It refers to gifts or benefits that a testator (the person making a will) has given to a beneficiary during their lifetime. These gifts are treated as part of the inheritance when the testator dies, unless explicitly stated otherwise in the will or by clear intention at the time of the gift.

The purpose of the rules surrounding ennakkoperintäisyydet is to ensure fairness among heirs. Without these provisions, a testator could potentially deplete their estate through lifetime gifts to some heirs, leaving others with significantly less or nothing. By accounting for these advancements, the law aims to equalize the distribution of the estate, respecting the testator's ultimate wishes while protecting the rights of all heirs.

When calculating a beneficiary's share of an estate, any gifts considered ennakkoperintäisyydet are added back to the value of the estate before distribution. The beneficiary's rightful share is then determined, and the value of the advancement is subtracted from that share. This means the beneficiary effectively receives less from the estate to compensate for what they have already received.

However, not all lifetime gifts are automatically considered ennakkoperintäisyydet. The testator's intention plays a crucial role. If it is clear that a gift was intended as a final bestowal and not as an advancement on inheritance, it may not be subject to these rules. Similarly, gifts of a minor nature or those made for the beneficiary's maintenance or education might be excluded. The specifics of Finnish inheritance law provide detailed guidelines for determining whether a gift constitutes an ennakkoperintäisyys.