nettoarvoksi
Nettoarvoksi is a term used in some Nordic legal contexts to describe the net value of an estate that remains available for distribution to heirs after debts, expenses, and taxes have been settled. It serves as the basis for determining inheritance shares and, in many systems, for calculating any inheritance-related duties.
Calculation of nettoarvoksi typically starts with the gross estate value, which includes all assets at the
The resulting nettoarvoksi is used to allocate assets among heirs, determine eligibility for spousal or child
In practice, nettoarvoksi illustrates the amount of an estate that heirs collectively share after the decedent’s