Death of a close family member

A widow(er) from a marriage usually may keep the common dwelling of the couple and its household effects even if the dwelling had been in the name of the deceased spouse in full or in part. Read more about the impact of the right of possession on inheritance taxation.Opens in a new window.

Under the marital rights, the widow(er) is entitled to half of the combined property. The widow(er) will receive their share in the division of property and this share is not considered inheritance.

A surviving cohabiting partner is not a shareholder in the estate and will not inherit anything unless the surviving partner is a beneficiary named in a will prepared by the deceased partner. Furthermore, the surviving cohabiting partner does not have any right to possess the partners’ common dwelling.

The surviving cohabiting partner may request the separation of property. This can also be requested by an heir of the deceased partner. If necessary, the separation of property can be carried out by an estate distributor appointed by a district court.

The estate can be kept undistributed for a number of reasons, for example, as long as the spouse of the deceased person is alive. However, in such cases, too, the paperwork concerning the division of property and inheritance can be finalised even if the widow(er) continues to live in the couple’s common home.

In a jointly administered estate, the shareholders must jointly and unanimously manage the property of the estate and carry out the estate inventory. However, the estate must be distributed if any of the shareholders requests it.

However, if it is decided to postpone the distribution of the estate, events taking place during the estate administration may complicate matters in the future. For this reason, dividing the property and distributing the inheritance without delay is often the easiest option. In that case, the paperwork carried out for the estate inventory can also be used in the process.

A joint administration and postponing the distribution of inheritance to a later date may lead to problems, especially if any of the heirs dies before the division of property and inheritance.

In all cases, the inheritance tax is imposed after the death and a quick distribution of inheritance usually also generates assets for paying the tax.

A district court may be requested to appoint an estate distributor. An estate distributor may be needed if, for example, there are disagreements between the shareholders. Using an estate distributor can be expensive and it is not recommended if the estate only needs help in the preparation of documents.

The task of the estate distributor is to distribute the property of the estate among the estate shareholders. The aim of the estate distributor is to bring the shareholders to an agreement on distributing the inheritance. If no agreement is reached, the inheritance is distributed by the estate distributor.

The estate distributor is appointed by a district court on the basis of an application. A person with legal training is usually appointed as the estate distributor. The person that acted as the estate administrator before the distribution of inheritance can also act as the estate distributor.

The application for the appointment of the estate administrator and the estate distributor must be submitted to a district court.

The inheritance of a child or the other assets of the child may only be used for the benefit of the child in question. The assets must be used with care. The guardian must act in the best interests of the child and also consider the child’s own views.

The guardian must ensure that the child’s inheritance is invested in a secure and sufficiently profitable manner. The guardian may only borrow the child’s assets with the approval of the Digital and Population Data Services Agency and if collateral is provided.

A child’s inheritance may not be used for the daily living costs of the child’s family. A child is never responsible for supporting their guardian or siblings financially. You can apply for an orphan’s pension and other benefits to cover the child’s livings costs.

The guardian needs a permission when acting on behalf of the underage person in matters that are important for the child in question.

The guardian needs a permission

• when the child is a shareholder in an estate and the estate is selling a flat or other real property
• for division of property and distribution of inheritance.

The permission must be requested in advance. The guardian can submit the application for the permission when they already know the details of the planned action and are able to attach all relevant documents to the application.

Before applying for the permission, the guardian must check that they are not disqualified and can represent the client in the planned action.

Visit the website of the Digital and Population Data Services Agency to read more about the actions that require a permission and how to apply for it.Opens in a new window.

Application for permission (the document is in Finnish)Opens in a new window.

If you are named as a beneficiary in a will, you must participate in the distribution of inheritance in the manner specified by the testator.

You are a shareholder in the estate if you are a general legatee (a person to whom the deceased person left a share of their property). This means that you must participate in the estate inventory or send someone to represent you.

If, on the other hand, it is stated in the will that you receive a specific share of the deceased person’s property, you are a special legatee and not a shareholder in the estate.

A will may be open to interpretation. Ambiguities often arise from such matters as wills between spouses. Certain rights also have priority over what is stated in the will. For example, a will does not override the right of the deceased person’s creditors to get their money back, the right of the widow(er) to an adjustment or the right of a direct heir to the legal share.

In many cases, problems can be avoided if will-related matters are settled as soon as possible after the death.

The legal share is half of what you would inherit if there was no will.

In some cases, the will may be invalid, in which case it cannot be used as a basis for distributing the inheritance. Such situations often arise in connection with disputes and settling them involves a number of specific issues.

The will may be invalid because

• the testator was not fit enough to understand what they were doing
• the testator was coerced or pressured in the matter
• it has not been correctly prepared. A close family member or the spouse of the testator or a beneficiary named in the will may not act as the witness to the will.

If necessary, use expert assistance to settle the issues arising from a will.