Perintökohde

Perintökohde refers to an asset or property that is inherited by an individual upon the death of its previous owner. In Finnish law, this typically occurs through either a will, known as a testamentti, or through statutory succession, which dictates how an estate is divided among legal heirs when no will is present. The process of transferring ownership of a perintökohde involves legal procedures, including estate inventory and division, to ensure the rightful distribution of assets. These assets can encompass a wide range of items, from real estate and financial accounts to personal belongings and intellectual property. Understanding the legal framework surrounding perintökohde is crucial for both the deceased's estate and the heirs involved in the inheritance process. The value of a perintökohde is often subject to inheritance tax, the specifics of which are determined by Finnish tax legislation and the relationship between the deceased and the heir. The transfer of ownership can take time, as the estate must be legally settled before the assets can be fully transferred to the beneficiaries.