PerintöLaki

PerintöLaki is the Finnish term for the body of law that governs how a deceased person’s estate is distributed. It covers both intestate succession (when there is no will) and testamentary dispositions (how a valid will directs the distribution). The central statute is the Perintökaari (Inheritance Act), which has been amended several times and works together with related laws on wills, estate administration, and taxation of inheritances.

The law identifies heirs and explains how their shares are determined. Statutory heirs typically include the deceased’s spouse and children, with the distribution following a predefined order. If there are no descendants or close relatives, more distant heirs may inherit under the statutory framework. A valid will can alter the distribution, but certain portions, known as lakiosa, are reserved for close heirs and cannot be completely disinherited.

Administration of an estate is facilitated by an appointed administrator (pesänhoitaja) who oversees asset collection, debt payment, and preparation of the distribution plan. The actual division of the estate (pesänjako or ositus) may proceed by agreement among heirs or, if necessary, through a court decision, especially in cases of disputes or lack of agreement.

The PerintöLaki framework also addresses the rights of surviving spouses, guardians for minor heirs, and cross-border estates. It provides procedures for validating wills, challenging invalid dispositions, and ensuring that testamentary arrangements comply with the law. The act interacts with related areas such as property law, family law, and tax considerations to regulate inheritance across different situations.