perintäasetelmia

Perintäasetelmia refers to the legal frameworks and processes in Finland governing the inheritance of a deceased person's assets. When an individual passes away, their property, rights, and obligations are transferred to their heirs. This process is primarily regulated by the Inheritance and Gift Act (Perintö- ja lahjaverolaki) and the Probate Act (Perunkirjoituslaki).

The first crucial step in the inheritance process is the probate inventory (perunkirjoitus). This is a formal meeting where the heirs, along with a notary, list all the deceased's assets and liabilities. The purpose of the probate inventory is to determine the net value of the estate, which forms the basis for inheritance and gift tax assessment. It also establishes who the legal heirs are.

Finnish inheritance law distinguishes between intestate succession (lakimääräinen perimys) and testate succession (testamenttiperimys). In intestate succession, if the deceased has not left a will, their assets are distributed according to statutory rules. The primary heirs are the surviving spouse and children. If there is no spouse or children, the inheritance passes to the deceased's parents, siblings, and so on.

Testate succession occurs when the deceased has left a valid will, specifying how their assets should be distributed. While a will generally dictates the division of property, Finnish law provides for a protected share (lakiosa) for certain close relatives, typically children, who are entitled to a minimum portion of the estate even if the will disinherits them. The distribution and taxation of inherited assets are complex and often require legal or professional assistance.