Kiinteistöyhdistelmä

Kiinteistöyhdistelmä refers to a legal concept in Finnish property law where two or more separate properties are combined into a single unit for taxation, ownership, or administrative purposes. This arrangement is often used in cases where properties are closely linked, such as when they share common infrastructure, utilities, or are part of a larger development project.

The primary purpose of a kiinteistöyhdistelmä is to simplify property management and taxation. Instead of treating each property individually, they are grouped together, making it easier to assess property values, calculate taxes, and manage shared resources. This is particularly common in residential areas, commercial zones, or industrial parks where multiple properties benefit from collective services like roads, drainage, or waste management.

In Finnish law, a kiinteistöyhdistelmä is established through a formal process involving the Land Registry Office (*Maistraatti*). The properties must meet specific criteria, such as being contiguous or functionally interconnected. Once approved, the combined unit is registered, and all legal and financial obligations—such as property taxes (*kiinteistövero*)—are applied to the unified entity rather than individually.

This system can also affect inheritance, sales, and development plans, as decisions regarding the combined properties must be made collectively. While kiinteistöyhdistelmä streamlines certain administrative tasks, it can also introduce complexities in ownership disputes or changes to the grouping, requiring careful legal consideration.