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Deed of gift: gift tax, advance inheritance and usufruct

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The page explains how to draw up a deed of gift in the Sitova.fi service. It covers what is written in the deed and what conditions can be attached to the gift. It goes through gift tax and the tax-free limits, how to file a gift tax return with the Finnish Tax Administration, and when a gift must be reported.

It also covers the difference between an advance on inheritance and an ordinary gift an ...

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Text edited by: Sitova.fi
Updated: 3/10/2026