Perunkirja

Perunkirja is a Finnish legal document that serves as an inventory of a deceased person's assets and debts. It is a crucial part of the probate process in Finland and must be submitted to the Finnish Tax Administration within three months of the death. The perunkirja details all property owned by the deceased, including real estate, bank accounts, stocks, vehicles, and personal belongings. It also lists any outstanding debts, such as mortgages, loans, and unpaid bills.

The preparation of a perunkirja involves a formal meeting where the heirs and the executor of the estate gather to review and confirm the inventory. This meeting requires the presence of at least two witnesses who are not direct heirs. The executor is responsible for ensuring the accuracy and completeness of the document. The perunkirja is essential for determining the value of the estate for inheritance tax purposes and for the subsequent division of assets among the heirs. Without a properly filed perunkirja, the heirs cannot legally transfer ownership of the deceased's property or settle their debts. It is a foundational document that legally establishes the estate's financial standing.