Pesänhoitoon

Pesänhoitoon refers to the process of managing and settling the estate of a deceased person in Finnish law. It encompasses the identification of assets and liabilities, the valuation of the estate, and the distribution of the remaining assets to the rightful heirs or beneficiaries. The primary goal of pesänhoitoon is to ensure a fair and orderly transfer of property and to resolve any outstanding debts or claims against the deceased's estate.

The process typically begins after a person's death and is initiated by the heirs. A declaration of inheritance, known as a perukirja, must be filed with the tax authorities. This document lists all assets, debts, and potential heirs. Following the filing of the perukirja, a formal division of the estate, called a ositus or perinnönjako, takes place. This division can be agreed upon by the heirs or, if an agreement cannot be reached, it can be carried out by a court-appointed administrator.

Key aspects of pesänhoitoon include paying off the deceased's debts, settling any taxes owed, and then distributing the remaining property according to the will or legal inheritance rules. The heirs are jointly responsible for the estate until the division is finalized. If the estate's debts exceed its assets, the heirs can choose to renounce their inheritance. The entire process is governed by strict legal procedures to protect the rights of all parties involved and to ensure the deceased's wishes are respected.