Perintökaari

Perintökaari is the Finnish Act on Inheritance, the primary statute governing inheritance law in Finland. It regulates how a deceased person’s estate is managed, who inherits, and how the estate is divided. The law covers both intestate succession (when a person dies without a valid will) and testamentary dispositions, and it sets limits on the extent to which a person can be disinherited through a will. A central feature is the protection of reserved portions (lakiosa) for close heirs, which cannot be entirely eliminated by testament.

The act establishes the order of succession and the rights of spouses, children and other relatives. In practice, after death, the estate (kuolinpesä) is opened, debts and taxes are paid, and the remaining assets are distributed in accordance with the Perintökaari or with a will. A pesänhoitaja (estate administrator) or heir may be appointed to manage the process; the next steps are pesänselvitys (estate inventory) and pesänjakos (distribution).

The law interacts with other areas of law, including family law and taxes, and is amended periodically to reflect social and economic changes. It is applied by courts and authorities when they resolve disputes over inheritance, such as contested wills, claims by heirs, or questions about the validity of dispositions. The Perintökaari stands as Finland’s principal framework for inheritance, successor rights, and the administration of the deceased’s estate.