Perinnönsiirto

Perinnönsiirto, often translated as inheritance transfer or succession, refers to the legal process by which an individual's assets, rights, and obligations are passed on to their heirs after their death. This process is governed by the laws of inheritance, which vary significantly between jurisdictions. In Finland, for example, the Inheritance Act (Perintökaari) outlines the rules for how an estate is divided.

The transfer of inheritance typically involves identifying the deceased's estate, which includes all property, money, and debts. Next, the heirs are identified according to legal provisions or the deceased's will. If a valid will exists, it generally dictates how the estate is distributed. However, certain legal protections, such as mandatory inheritance rights for close relatives, may apply even if the will specifies otherwise.

If there is no will, the law of intestate succession comes into play. This usually prioritizes spouses and children, followed by parents and siblings, and then more distant relatives. The process often requires a formal estate inventory (kuolinpesänselvitys) and a distribution of the estate (perinnönjako), which can be carried out voluntarily by the heirs or, if disagreements arise, through a court-appointed administrator. Inheritance tax may also be levied on the transferred assets, depending on their value and the relationship between the deceased and the heir.