Perunkirjoitusohjeet

Perunkirjoitusohjeet refers to the instructions and guidelines for conducting a perunkirjoitus, which is a legal process in Finland for determining the estate of a deceased person. This process is mandatory for all estates unless the estate is clearly insolvent. The primary purpose of perunkirjoitus is to list all assets and liabilities of the deceased, identify the heirs, and determine their respective shares of the inheritance.

The instructions typically detail the responsibilities of the executor or administrator of the estate, who is responsible for initiating and managing the perunkirjoitus. This includes notifying potential heirs and creditors, gathering necessary documents such as the deceased's will, death certificate, and property deeds, and valuing the estate's assets. The instructions also outline the procedures for conducting the perunkirjoitus meeting, where the inventory of assets and liabilities is confirmed by witnesses.

Furthermore, perunkirjoitusohjeet provide guidance on the preparation of the perukirja, the official document that records the findings of the perunkirjoitus. This document must be submitted to the Finnish Tax Administration (Verohallinto) within a specified timeframe, usually one month after the perunkirjoitus meeting. The perukirja serves as the basis for inheritance tax assessment and for the subsequent distribution of the estate among the heirs. The instructions emphasize accuracy and completeness in the documentation to avoid legal complications.