takaisinluvun

Takaisinluvun refers to a Finnish legal concept that translates to "return of the gift" or "revocation of a gift." It is a provision in Finnish inheritance law that allows certain gifts made by a testator (the person making a will) to be revoked or returned if they were made in anticipation of the testator’s death or to influence the distribution of their estate. The concept is rooted in the principle of ensuring that a testator’s final wishes, as expressed in their will, are respected without undue influence or manipulation.

Under Finnish law, particularly under the Inheritance Act (*perintöoikeus*), takaisinluvun applies primarily to gifts made within a year before the testator’s death. These gifts may be subject to revocation if they are deemed to have been made with the intent of altering the natural order of inheritance or to favor certain heirs unfairly. The law aims to prevent testators from circumventing their legal obligations to provide for their heirs, such as spouses or children, by making disproportionate gifts before their death.

To invoke takaisinluvun, the testator’s will must explicitly state the intention to revoke such gifts. The revocation is typically applied to the full value of the gift, meaning the recipient must return the property or its equivalent to the estate. This provision does not apply to all gifts, however; those made for legitimate reasons, such as celebrating a child’s graduation or a wedding, are generally exempt unless proven otherwise.

The concept of takaisinluvun reflects broader legal principles in Finnish inheritance law, which prioritize fairness and the protection of legitimate expectations among heirs. It ensures that the testator’s final decisions are not undermined by earlier transactions intended to manipulate the inheritance process. Legal advice is often sought when dealing with such matters to clarify the applicability of takaisinluvun in specific cases.