Osituslaskelman

Osituslaskelma is a formal document used in Finnish inheritance and marital property settlement procedures to calculate and record how an estate or jointly owned property should be divided among heirs and a surviving spouse. It serves as a technical basis for the distribution, reflecting the assets, debts, and legal rules that apply to the case.

The document typically contains an inventory of the estate’s assets and liabilities, a valuation of the assets, and the resulting net estate. It then presents the proposed distribution, taking into account the will if one exists, as well as statutory rights such as the surviving spouse’s or children’s reserved portions. The osituslaskelma may show both monetary settlements and in-kind allocations and may include adjustments for gifts made during the decedent’s lifetime or other relevant factors.

Who prepares it and how it is used can vary. It is usually prepared by the estate administrator (pesänhoitaja) or a legal professional, sometimes with appointed appraisers. The laskelma is reviewed by the heirs and, when appropriate, submitted to a court or notary for confirmation. If heirs disagree with the calculation, the matter can be resolved through negotiation or legal proceedings.

Legal basis for osituslaskelma rests in Finnish inheritance law and related statutes governing ositus and pesänjako. The aim is to ensure a transparent, fair, and legally compliant division of the estate, providing a clear plan for final distribution and serving as a reference in subsequent settlements or disputes.