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The Inheritance Cycle

Original Language Title: Perintökaari

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Perinicarar

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In accordance with the decision of the Parliament:

CHAPTER 1

Justice to get a legacy

ARTICLE 1

Peres can only be found at the time of the death of the deceased; however, if this is subsequently born alive, the child will be married.

ARTICLE 2

If the heir is dead and cannot be proved that he has lived after his death, let him see him dead before he performs.

ARTICLE 3

In Finland, the foreigner has an equal right to inheritance than the Finnish citizen.

A national of a State in which a Finnish citizen does not have a right of succession, or where he or she is a beneficiary of a succession with a worse status than a domestic citizen, may be subject to a corresponding restriction.

CHAPTER 2

On the succession of relatives

ARTICLE 1

Mainly the legacy of the estate.

Each of the children receives an equal share of the inheritance. When the child is dead, the offspring of the child will be in his place, and each branch will receive one large part.

ARTICLE 2

If the deceased did not have an heir to the throne, his father and mother will receive half of the inheritance.

When the father or mother is dead, they will divide up the brothers and sisters. Instead of a dead brother or sister, he is descended from his offspring, and every branch of the body is equal to one part. If there are no brothers or sisters in the blood of their descendants, but one of them is to inherit the life, it will inherit the entire inheritance.

If the deceased has a brother or half-sister, he and the full brothers and sisters will receive their share of what would have been to their father or mother. If there are no brothers or sisters of their descendants, and both parents are dead, they will receive the brother and half of the inheritance. Instead of dead brother or sister, they come from her offspring.

ARTICLE 3

In the absence of the heirs referred to in Articles 1 and 2, the parents of the father and mother shall inherit the entire inheritance.

When Father's father, mother, mother or mother is dead, it will go to his children as part of the inheritance that he would have had.

If the parents of the father or mother, to whom the inheritance in his life had become, have no children, have one of the parents of the father or mother, or, if this is dead, but he has left children from the rest of the marriage, these parts of the deceased. If the second position is not heirs, the heir to the second position will inherit the entire inheritance.

§ 4 (17,1975/710)

Paragraph 4 has been repealed by L 5.9.1975/710 .

§ 5

Any family other than those mentioned in this Chapter shall not inherit.

CHAPTER 3

On the rights of succession and the right to control the estate (25.2.1983/209)

ARTICLE 1

If the deceased was married and has not been left from the breast, the survival of the surviving spouse.

When the father of the surviving spouse dies first, the father of the deceased spouse, the mother, brother or sister, or the descendant of the brother or sister, are still alive, they will be able to recover the surviving spouse, half the surviving spouse. From the nest, if not otherwise specified in this Chapter. May the surviving spouse make no provision for what is to be done to the dead heirs first.

If the last surviving spouse did not have an heir, the heirs referred to in paragraph 2 of the first half of the deceased will receive his share. (25.2.1983/209)

§ 1a (25.2.1983/209)

The surviving spouse shall be held indivisible by the indivisible part of the deceased spouse's estate, subject to the succession requirement or the will of the deceased.

Notwithstanding the rights of the surviving spouse, the surviving spouse may not, in the case of the surviving spouse of the surviving spouse, keep an apartment suitable for the home of the surviving spouse or other surviving spouse, unless: The apartment suitable for home is included in the wealth of the surviving spouse. The shared housing estate of the common home must always be left undivided in the management of the surviving spouse.

In accordance with paragraphs 1 and 2, the rights of the surviving spouse must be subject to the same rules as those laid down in Chapter 12 on the right of access to the will.

In the case of a survivor's spouse's entitlement to a grant when, owing to the provisions of Chapter 25 or for any other reason, adequate housing and housing units can be secured, Article 8 (2) of Chapter 8 provides.

ARTICLE 2

If, in the first instance, the spouse of a deceased spouse or one of them had property in which the other did not have the right to marry, or the first half of the deceased spouse, for any other reason, was greater or less than half of the spouses' property, At the death of the surviving spouse of the surviving spouse, shall be regarded as equivalent to the same proportion of this nest.

If, first, the deceased spouse has ordered something to be given to a non-surviving spouse, the value of the surviving spouse must be reduced to the portion of the surviving spouse's nest, which belongs to the surviving spouse. To the heirs.

ARTICLE 3

If the surviving spouse is given a gift or other comparable action, without due account being taken of the rights of the heir to the first half of the deceased, the property of the surviving spouse of the surviving spouse, When allocating to his heirs a future contribution will be paid to the heirs of a dead spouse, in exchange for a reduction in their share of the estate.

If the consideration cannot be paid, the gift or its value must be returned if the recipient knew or should have known that the donation was first offended by the law of the deceased spouse. The application for return shall be increased within one year of the delivery of the potato after the surviving spouse, but no later than 10 years after the donation has been made.

If the commitment given in the event of the death of the surviving spouse had not been fulfilled, let it not enter into force in so far as it would first violate the rights of the deceased's heirs.

§ 4

If the value of the nest in the death of the surviving spouse is greater than the death of the first half of the deceased, it is in the interest of the surviving spouse of the surviving spouse to count on the survival of the surviving spouse, provided that the surviving spouse is identified as an inheritance, testament or gift. Received an equivalent property or that the enrichment is due to the gainful activity pursued by the surviving spouse after the death of the deceased spouse.

When, after the death of the deceased spouse, the property has been reduced, as mentioned in Article 3, this must be taken into account when, pursuant to Article 3 (1) of the surviving spouse, an increase in its share is required.

§ 5

In the case of the last surviving spouse, the surviving spouse's heir has the right to receive what they want for the property that has belonged to this spouse during the marriage. A similar right, including for its property, which was first obtained after the death of the deceased spouse, is the last surviving spouse's heir. The property may be taken from the nest, even if its value exceeds the value of the contribution if it is given as a contribution to the other half.

Otherwise, the allocation shall apply mutatis mutandis, as provided for in the dividend.

§ 5a (25.2.1983/209)

At the request of the surviving spouse, a distinction must be made between the heirs of his and first deceased spouse. The distribution of this Chapter shall be governed by the provisions of this Chapter and shall also be binding on the heirs of the first half of the deceased who, after the death of the surviving spouse, would be entitled to inheritance.

ARTICLE 6

When a surviving spouse has entered a new marriage, the saving of his lawful property and his private property in accordance with this Chapter shall be shared before the purchase.

If, during the life of the surviving spouse, a purchase is made between his or her new spouse or her heirs, the surviving spouse's surviving spouse shall be separated from the savings and private property of the surviving spouse, Property for heirs so much that it corresponds to what, according to Articles 1 to 4, is to be expected of them.

Article 4 provides that, in the event that the surviving spouse is an inheritance, a will or a gift obtained as a gift, it must be complied with when, in the event of a new marriage, he has received more than he has had in the past.

§ 7

In the case of special circumstances, the spouse does not have the right to remain in accordance with this Chapter if, when the deceased was killed, an application for divorce or divorce was pending, or if the spouses had applied for the annulment of the marriage, or From the separation. The same is the law if the spouses have been sentenced to legal separation if the legal separation has not expired at the time of death. (25.2.1983/209)

The same is the law if, first of all, a dead spouse had the right to demand that marriage be withdrawn.

CHAPTER 4 (19.1.1979/32)

(19.1.1979/32)

Chapter 4, Articles 1 to 5, have been repealed by the L 19.1.1979/32 .

CHAPTER 5

On State law for inheritance

ARTICLE 1

If there is no heir, there will be a legacy for the state.

ARTICLE 2 (5.12.1991/1401)

The State Treasury may decide, if it is found to be reasonable to the circumstances, that the property received by the State shall be surrendered in whole or in part. The property may also be handed over to the municipality where the deceased was last resident. In addition, fixed assets may be handed over to the municipality where the property is located. (26.3.1993/2)

The property shall not be disclosed in accordance with the provisions laid down in paragraph 1, where there is a particular reason for the State-owned or otherwise operated by the State. However, this does not prevent the transfer of property to a nearby person if it is justified to assume that the transfer would be equivalent to the last will.

The provisions of paragraphs 1 and 2 shall also apply to property which has been transferred to the State by the Åland Autonomy Law (1144/91) Basis.

If the difference between assets and liabilities ( Potato burning value ) Or the value of the assets referred to in paragraph 3 is higher than the mark provided for by the Regulation, the decision referred to in paragraphs 1, 2 and 3 shall be taken by the Council of State. (26.3.1993/2)

§ 2a. (7.8.2011)

The decision taken pursuant to Article 2 of this Chapter shall be subject to appeal by the administrative court in accordance with the administrative law (18/06/1996) Provides.

An appeal to the decision of the administrative court shall be lodged only if the Supreme Administrative Court grants an appeal.

L to 912/2015 Article 2a enters into force on 1 January 2016. The previous wording reads:

§ 2a. (2/9,2005/702)

The decision of the State Treasury pursuant to Article 2 of this Chapter is to appeal to the administrative court, as in the case of administrative law (18/06/1996) Provides.

The administrative right under this Act shall be subject to appeal by appeal to the Supreme Administrative Court if the Supreme Administrative Court grants an appeal.

ARTICLE 3 (5.12.1991/1401)

The State has the right to blame for the will of the deceased as provided for in Section 14 of Chapter 14. Even if the State had cause to criticise the will, but there is no doubt as to the true purpose of the testament of the will, the Treasury can decide that there will be no reproach.

§ 4 (5.12.1991/1401)

More detailed provisions on the transfer of property to the State are laid down by decree.

CHAPTER 6

On the subject of advances

ARTICLE 1

In the case of an heir to the breast, the deceased must be deducted from his inheritance, unless otherwise specified or presumed to be intended. If the beneficiary of the advance is the other heir, a reduction shall be made only if the property is given as prescribed or according to the circumstances to be considered as intended.

If the common front of the spouses has been subject to prior agreement on the property of one of the two spouses, it must first be deducted from the inheritance of the deceased spouse. If the full value of the advance cannot be deducted from this, the remainder of the inheritance shall be deducted from the second half.

ARTICLE 2

The cost of living, educating and educating a child to the father or mother shall not be deducted from this legacy.

In view of the special costs incurred in the training of the child in the light of the circumstances of the family, such a reduction may be made, which is found to be reasonable in the circumstances.

ARTICLE 3

If the deceased's legacy of the succession has been determined by the will of the heirs, as a result of the specific costs of his/her maintenance and of his education and training, there is a provision, even if it restricts the The legal section, if the deduction is found to be reasonable in the circumstances.

§ 4

As a result of an ordinary gift whose value is not disproportionate to the circumstances of the giver, no reduction shall be made to the legacy of the heirs.

§ 5

In order to reduce the amount of prejudice, it shall be the value of the property which it had received, subject to the circumstances.

ARTICLE 6

If all that the heir has received as an advance may not be deducted from his inheritance, he shall not be obliged to return the difference if it is not provided for in advance.

§ 7

For the purpose of determining the size of the inheritance, the value of the ex-post shall be added to the estate's savings, or, unless it is fully deductible from the beneficiary's inheritance, as much as can be deducted from it.

§ 8

If the heir who has received advance payment has died before it is recovered, the advance shall be deducted from the inheritance of his descendants.

When the inheritance has to be divided between the different branches and the heir of a branch has received prior inheritance, that is, if he has died before he has to inherit the heirs, who have the right to be in his position, to reduce the other The inheritance of the heirs belonging to the branch of the branch; however, they may not receive a smaller portion of the estate than they would have been in the life of the recipient of the advance.

§ 9

What the spouse has given to his or her children, or to his or her family, shall be deducted from the recipient's inheritance after the other spouse, unless otherwise specified or under circumstances.

Under the same conditions, the surviving spouse has given an heir or a will to a beneficiary who, pursuant to Article 1 (1) or Article 1 of Chapter 12 of Chapter 12, is entitled to a part of the surviving spouse's nest, shall be deducted from the future colony. In these cases, too, Articles 2 and 4 to 8 apply.

ARTICLE 10

The provisions laid down in this Chapter shall apply mutatis mutandis to the progeny or to the offspring.

CHAPTER 7

Lakiosa

ARTICLE 1

The thoracic and the foster child and his offspring will have the legal part of the bill after it has been recovered.

Half of the value referred to in paragraph 1 shall be equal to the value of the inheritance of the future inheritance mentioned in paragraph 1.

ARTICLE 2

For the purpose of imposing a law on the number of persons to whom the succession has been disinherited in the will, or for any other legitimate reason, it shall be left out of the inheritance.

Paragraph 2 has been repealed by L 19.1.1979/32 .

ARTICLE 3

When prescribing a legal text, account shall be taken of the value of the property of the surviving spouse of the surviving spouse or of the surviving spouse.

The amount of the commitment given in the form of a licence shall not be deducted from the undertaking given as a gift, and shall not be determined in order to fulfil the maintenance obligation under the law applicable in the future.

The amount of the funds to be recovered shall be subject to the prior authorisation of the deceased and, unless specific counter-reasons exist, in the circumstances or under such conditions, that it is equivalent to a will for its purpose, so also His progeny or his stepchild, or his or her descendants, or their descendants, or their descendants, of such a gift, which is apparently intended to favour the recipient, to the detriment of a legitimate heir. The value of the property shall be determined according to the date on which it was received, subject to the circumstances.

§ 4

If, in the event of death, the deceased person has been a beneficiary of a third person or transferred his/her life insurance to a third person, the insurance premium shall be paid if they have not been reasonable. In relation to his or her conditions and assets, the inheritance shall be determined as an addition to the assets of the estate, but up to the amount of the insurance. Where consideration has been given to the recovery of the beneficiary or the transfer of insurance, the consideration shall be deducted from the premiums.

§ 5 (11.10.2002)

The will is ineffectual in the heirs to the extent that it prevents him from obtaining his legal status from the estate or limits his right to determine the future of his property.

Notwithstanding the provisions of paragraph 1, the will shall be effective if the recipient of the will performs the amount of the legal aid to the rightful heir in the course of a reasonable period prescribed by his or her legal status. And there is no such thing as a testament to the will.

The heir shall invoke the ineffectiveness of the will by informing the beneficiary of the will through the challenge man or otherwise demonstrably within six months of the adoption of the will of Article 4 (1) of Chapter 14. Shall be communicated to the heir. If the claim for a legal part has not been communicated to the recipient of the will for the reason that he can be presumed to avoid service of the claim or that his address is unknown, the legal part May also be made by means of a declaration in the Official Journal published in the course of that period.

The heir cannot rely on the ineffectiveness of the will if, after the death of the deceased, he has renounced his legal status. The existence of a legal waiver is governed by Article 17 (2) of Chapter 17.

ARTICLE 6

If the undertaking given as a gift was not fulfilled when the deceased is deceased, it shall not enter into force in so far as it infringes the law of the heir.

§ 7

The property received by the heir, which must be taken into account when determining the part of the inheritance, shall be counted as a reduction in his legal contribution. If the rightful heir to the law has become heir to the property, the property shall be deducted from his legal title.

§ 8

If, in spite of the fact that the will and the promise of a gift have not been taken into account, it is possible to obtain a legal act, it is the person to whom the deceased person has acquired the property referred to in Article 3 (3), or the person who has received the The amount of the insurance, the obligation to account for the absence of a legal part, at the latest, by the amount of the amount of the inheritance to be counted as an addition to the estate's assets.

Since the person who is obliged to reply to a supplement of the law has been deprived of the property referred to in paragraph 1, he is responsible only for the value of the assets that have been left to him.

If the liability referred to in paragraph 1 is several, their respective responsibilities shall be determined proportionally by each exposure amount.

§ 9

If the supplement to the law is required from the person who has the right to a legal part, then he will be able to keep what is required of his legal status.

ARTICLE 10

The supplement shall be required by application within one year from the date on which the heir has been informed of the death of the deceased and of the order to be charged to the donation or other legal action, which constitutes an infringement of his right to: The legal component, however not later than 10 years after the death of the deceased.

ARTICLE 11 (26.4.1991/768)

The right of the heir to claim his law is not transferred to his creditors.

CHAPTER 8

On the grant and credit (25.2.1983/209)

ARTICLE 1

If, in addition to the circumstances of the future, the child of the deceased needs his education or training, in addition to the property of the future, it shall be given, according to the circumstances considered to be reasonable, from the saving to which he shall be saved as a lump sum. A grant up to a maximum of twenty-one years of age.

The grant referred to in paragraph 1 shall be carried out on the estate before the inheritance and the will. Such a grant shall not, however, reduce the inheritance of other heirs if, in the event of sickness or other reasons for which he is unable to support himself, his inheritance is necessary for his or her reasonable income or To meet maintenance obligations.

ARTICLE 2 (14/01/2012)

In the cases referred to in Article 7 of Chapter 3, the deceased, the surviving spouse, or the unmarried partner of the deceased, may be provided as a grant in the form of a grant to the estate, other property or right of use in accordance with the consideration of: In the event of a loss of life due to the death of his livelihood and the need for assistance in order to safeguard his livelihood.

Assistance may also be provided to the surviving spouse if, under Chapter 3 or Chapter 25, he cannot be provided with adequate means of subsistence.

If there are no compelling reasons, the granting of the grant shall not infringe the law of the heir.

The need for and the amount of assistance shall be considered in consideration of the potential of the engaged partner, the surviving spouse or the unmarried partner to secure their livelihood through their assets, as well as income, age, duration of the relationship and others. These comparative facts.

For the purposes of this Chapter, "partner" means a person who, at the time of the death of the deceased, has been with him in the law on the dismantling of cohabiting partners (26/2011) Of the European Union.

ARTICLE 3

If, in the event of illness or any other reason, the child is unable to support himself, he shall be entitled, until the value of the property, to receive a grant from the recipient, if it is necessary for the child. For subsistence purposes.

When the will is made in favour of a legitimate heir, he shall be obliged to carry out a grant only in so far as he/she has acquired the property beyond his inheritance.

If, in the life of the deceased, the deceased has donated property under such circumstances or under such conditions that the gift is deemed to be equivalent to his will, the gift and the gift shall be applied accordingly, in the same way as in the will and The will of the will provided for in paragraphs 1 and 2.

§ 4

The provisions of Article 3 concerning a child to be recovered shall apply mutatis mutandis to parents when they have the right to inheritance.

§ 5 (25.2.1983/209)

If, after 18 years, the heir has consistently assisted in the pursuit of his or her livelihood or profession or in the economy without having received reasonable compensation, he shall be entitled, if required, to obtain a refund of the estate, even if: Work has not been based on an agreement between the parties.

Compensation may be required for a total of five years, but not for work that has been carried out earlier than ten years before the death of the deceased.

When considering the amount of the compensation, account shall be taken of the assets of the estate, the quality and quantity of the work carried out, the professional skills of the person employed, the contribution to be recovered or the consideration received, as well as other specific circumstances. However, the granting of compensation must not infringe the law of the heir.

ARTICLE 6 (25.2.1983/209)

The grant provided for in Articles 3 and 4 and the credit referred to in Article 5 shall be given as a lump sum. The will is ineffective in so far as it infringes the right to receive a grant or credit pursuant to Articles 1 and 2.

The grant and credit shall not infringe the entitlement of the surviving spouse to the benefit referred to in Article 1a (2) of Chapter 3.

If the undertaking given as a gift certificate was not completed when the deceased is deceased, it shall not be enforceable in so far as it prevents the grant or compensation in full.

§ 7 (25.2.1983/209)

Where several persons have the right to receive a grant or credit, and the funds are not sufficient to complete all of them, they shall be awarded grants and attesting to them, depending on their needs and otherwise, Is reasonable.

§ 8 (25.2.1983/209)

The grant provided for in Articles 1 and 2 and in accordance with Article 5 shall be required no later than in the case of inheritance. In the absence of any inheritance, the allowance shall be required, by virtue of Article 2, at the latest in the case of the purchase of the property of the spouses or the separation of the property of the unmarried partners. (14/01/2012)

The grant requirement, based on Article 3 or 4, shall be provided where it is applied to the recipient of the will, within one year from the date on which the grant was granted in accordance with Article 4 (4) of Chapter 14, or, if the grant The person entitled shall not be provided with information about the will, within one year of the potato variety. The grant application shall be submitted within one year from the date on which the beneficiary has been informed of the death and contribution of the grant, but no later than 10 years after the death of the person concerned.

§ 9 (25.2.1983/209)

§ 9 has been repealed by L 25.2.1983/209 .

CHAPTER 9

The right to do and receive a will

ARTICLE 1 (3.6.1976-458)

Which has been filled for eighteen years, will have the will to determine its estate. The will can be made younger if he is or has been married, and for 15 years he has fulfilled the change in the property he has the right to govern himself.

ARTICLE 2

The will of the person other than the will of the person at the time of death, or before it, is ineffective.

However, the test may provide that children born in the future of a person who, under paragraph 1, have the right to a will, are wholly owned by the right to property, at the latest at the time of their death or when the right to The other person may have assets.

ARTICLE 3

The right of a foreigner to have property in Finland is valid for the inheritance of a foreigner.

CHAPTER 10

On the conclusion and withdrawal of the will

ARTICLE 1

The will shall be made in writing in the presence of two witnesses, and they shall, when the testator has signed the will or recognised the signature of the will, shall certify his will. They should know that the document is a will, but the will of the will is whether or not he wants to inform them of its contents.

ARTICLE 2

Witnesses shall sign their profession and their place of residence, as well as the place and time of proving their place of residence, and shall bear the mark on other matters which they consider to affect the validity of the will.

The evidence entered in the will of the witness to the effect that the will has been carried out in the manner provided for in Article 1 shall be deemed to be credible unless there are facts which reduce its reliability.

ARTICLE 3

Any illness or other compelling reason prevented from making a will in the manner provided for in Article 1 shall be allowed to do so orally, in the presence of two witnesses at the same time, or at the time of the signature of the witness, By document.

The will referred to in paragraph 1 shall be deemed to have lapsed if, for a period of three months, the probate of the will has been given the opportunity to impose its freezing order in the manner prescribed by Article 1.

§ 4

As a witness to the will of the will, the person who is younger than 15 years younger or who is incapable of being able to prove, the spouse of the author of the will, or the person who made the will of the will directly in the takenshed. In a progressive kinship or in the brother-in-law, nor the will of his brother or sister, either the spouse or his foster parent or his stepfather.

Let no witnesses testify as to the order that is made for him, for his or her spouse or for someone who is in a relationship with him as has been said in paragraph 1. The person who has been appointed as the executor of the will does not in itself prevent it from being a witness.

§ 5

If the author of the will is in the order in which the will has been laid down, suspended or if the will of the will has otherwise made it clear that the order no longer corresponds to his last will, there is a provision Ineffective.

The promise not to withdraw the will is not binding.

ARTICLE 6

When the provision contained in the will is revoked or otherwise an addition is made, the provision of the will has to be complied with.

§ 7

Any unilateral cancellation or alteration of the will acts in violation of the essential conditions of a mutual order shall be deprived of his or her will.

CHAPTER 11

On the interpretation of the will

ARTICLE 1

The will is to be interpreted as meaning that interpretation can be presumed to be the will of the testator. Therefore, the provisions of this Chapter must be complied with only if the order of the will, its purpose and other circumstances must not be considered to be otherwise.

If, owing to a clerical error or an erroneous saying, the will has been given a different content than what the author of the will has intended, the will will, however, be implemented if the correct purpose is ascertained.

ARTICLE 2

Special post-legacies must be completed in an undivided hive.

ARTICLE 3

If not all special provisions can be met, the post-legalisation of a particular item of property shall be implemented before the other, but otherwise it shall be subject to a reduction in the value of each of the provisions.

§ 4

If the succession means a certain amount of property and is not in the freezing order, the legacies are ineffective in that regard.

§ 5

When, on the basis of a mortgage or otherwise, a lien or other right is imposed, the holder of the will has no right to obtain any other property.

ARTICLE 6

If the recipient of the will dies before his or her will has entered into force, or if the will cannot otherwise be put into effect, his descendants shall be in his place if they were entitled to levy The author of the will.

§ 7

When a will has ordered the whole of its estate or of everything that is not an heir's legal part, and the will cannot be enforced by a beneficiary of a will, it is, if Article 6 is not otherwise, the shares of the beneficiary of the Convention. Correspondingly increase.

§ 8

If someone has made a will or a spouse and an engagement or marriage subsequently erupted for a reason other than the death of the author of the will, the order is ineffective. The same is the law of the will in the cases referred to in Article 7 of Chapter 3.

§ 9

If the property which is intended for a particular heirs or wills has been issued, the recipient shall implement the order. Otherwise, the provision of an undivided hive shall be filled.

CHAPTER 12

On the right of access to the test

ARTICLE 1

If it is stipulated in the will that the property of the surviving spouse, or as a beneficiary of a general rule, is entitled to any other person, the same shall apply to the other person, as provided for in Chapter 3, subject to the -subject.

ARTICLE 2

In the case of a will, the right of access to the estate of the author of the will or of the property belonging to it, if any other person is entitled to it, whether or not they are entitled to it at the time of death or later, must be complied with, provided that the will does not change , as provided for in this Chapter.

ARTICLE 3

The person who has acquired the right of access to property has the right to control it and to obtain its return. In his possession, he must also take the right and the advantage of the owner. It should not be confused with other assets, unless its proper use gives cause for it.

The holder of the right of access shall bear the necessary costs arising from the assets, which are of the quality that they must be carried out in the course of his administration.

§ 4

The right of use based on the test shall not be given to the other.

Under the right of access, the holder may only dispose of it or pawn it with the permission of the owner. The holder shall have the right to dispose of the movable property when the supply is due to the need for the necessary renewal of the property under the right of use, when the property belongs to an industrial, commercial or other type of undertaking and supply. Is included in the regular exchange of goods of the undertaking, or where otherwise meets the requirements of rational management of the economy. In other cases, the right to issue movable property may be authorised in other cases for specific reasons, except when the object is of particular value to the owner.

The holder of a right of access shall have the right to withdraw and charge for the owner.

If a surviving spouse who is not a member of the estate is a member of the estate, or is responsible for exercising his right of access, the same applies to the case in point (2) of Chapter 18. (25.2.1983/209)

§ 5

The money shall be placed in the name of the owner in a certain manner and productively in the name of the owner, unless the owner or, when his or her consent is not obtained, the right has not been authorised otherwise. However, such a licence may be reused for the same purpose, for the same purpose and for the sale of minor items from the sale of movable goods for the purpose of buying a similar asset.

ARTICLE 6

The owner shall not obtain the consent of the holder of the right of use to dispose of or pawn the property which is the subject of the right and does not otherwise impose. In the case of immovable property and any other country-owned establishment, which may be subject to the control of a land owner, without the transfer to a third person, the consent must be given by two unimpeded persons. Document. If no consent is obtained, the right to authorise the intended operation shall be authorised by the right of the right to act.

If the owner has consented or unauthorized property, the measure shall be valid for the holder of the right to use.

Where the transfer of immovable property or establishment is made by electronic means, the consent referred to in paragraph 1 may also be given as an electronic document in the trading system (540/1995) In the manner prescribed. (04.02.2011)

§ 7

The property subject to the right of use shall not be measured by the owner's debt, except when, on the basis of the mortgage or otherwise, the liability of the liability is the liability of the debtor, which shall be borne by the owner as provided for in Chapter 21.

§ 8

What is laid down in this chapter on the subject of the right of access is also valid for the property.

§ 9

Where the holder of a right of access by treatment of property or any other unjustified procedure manifestly endangers the interests of the owner, may, upon application, order him to lodge a security of the property or decide that it must be granted the right to: To be controlled by a trusted man.

Damage which the holder of the right of use has intentionally or negligently caused to the owner shall be remunerated when the right of access ceases or the property is entrusted to the trustee. However, if carelessness has been mild, the compensation should not be imposed.

CHAPTER 13

On the validity of the will

ARTICLE 1

In the light of the criticisms, the will may be declared invalid:

(1) if the author of the will, in accordance with Article 1 of Chapter 9, was not eligible to order the succession;

(2) in the absence of a will in the form provided for by law;

(3) if the conduct of the will has had an effect on mental illness, boredom or any other disturbance of the soul of the testator; or

(4) if the author of the will has been forced to make a will or has been persuaded to do so by misusing his or her lack of understanding, of his will, or of his or her will, or if he has been fraudulently seduced to make a will, if: Otherwise, he has made a mistake that it has had a decisive influence on his will.

ARTICLE 2

If, in the case of a provision of a will, the provision of Article 4 (2) of Chapter 10 has not been complied with, the will is invalid in that regard.

CHAPTER 14

On the notification and reproach of the will (17.8.1990/700)

ARTICLES 1 TO 3

Articles 1 to 3 have been repealed by L 17 AUGUST 1990/700 .

§ 4

With the death of the author of the will, the will of the recipient shall be communicated to the heirs by means of the claimant or otherwise demonstrably and shall be given a certified copy of the will. If the will has been made orally, a certified copy of the court's minutes or other written evidence of the content of the will shall be provided to the heirs. (17.8.1990/700)

If the surviving spouse is the surviving spouse, the will shall also be notified to the heirs referred to in Article 1 (2) of Chapter 3, where at the time of information it is mainly the right to inherit the will. If no heirs have been left to the author of the will, the will shall be notified to the Treasury. (17.8.1990/700)

If there are multiple wills, the service which one of them has provided is valid for the other. (17.8.1990/700)

§ 5 (17.8.1990/700)

If the heir wishes to reproach the will on the grounds mentioned in Chapter 13, he shall bring an action within six months after receiving the information in accordance with Article 4. However, the heir shall not have the right to do so if he or she has accepted the will or otherwise certified in the manner in which it has been accepted.

ARTICLE 6 (26.4.1991/768)

The right of the heir to blame will not be transferred to his creditors.

CHAPTER 15

On the loss and disinheritance of entitlement to inheritance or wills

ARTICLE 1

Let no man receive a legacy or testament after the death he has deliberately caused by a criminal act.

If the offence referred to in paragraph 1 has been directed to an heir or a beneficiary of the will, the offender has no better right than he would have had in life.

ARTICLE 2

If someone has deliberately destroyed or concealed the will of the deceased, the right to declare him wholly or partially deprived of his or her legacy or will after that has been lost.

ARTICLE 3

The provisions of Articles 1 and 2 also apply to the person who has been involved in the conduct referred to therein.

§ 4

Notwithstanding the rights of the heir to the law, the deceased may be disinherited if this has been committed intentionally by the criminal act of his family, his ancestor or his descendant, by an intentional crime. The same is the law, if the heir persists in a dishonorable or indecent life.

An inheritance shall be laid down in the will and, at the same time, state the basis of the order. The basis is to be shown by the person who invokes this provision.

§ 5

The heir, whose heir, as provided for in Articles 1 to 4, has lost, shall receive the person who had the right to inheritance in the event that the heir had died before it was recovered.

CHAPTER 16

On the statute of limitations on the right of succession and wills

ARTICLE 1

The succession or testament shall, in the manner laid down in this Chapter, be able to enter into force no later than 10 years after the death of the deceased, or, in the event of a later date, from that date.

However, the right may, on an application which, in addition to the heir or the recipient, or, in essence, his/her right to an estate, provide that this right must be brought into force within a period of not more than one year from the date of: Has been informed of the order.

ARTICLE 2

The heir, who wishes to enforce his or her inheritance, shall receive or give its request to those who have received the inheritance, or, if the inheritance has not been distributed, to the person who is in charge of the estate. Such a requirement may also be submitted to the court or to the judge in the jurisdiction of the District Court. When a trustee has been assigned to the heir to enforce his right to inheritance, the heir shall also notify the trustee, who shall immediately inform the court or the judge thereof.

An heir shall be deemed to have received a legacy if he or others have taken over the estate, taking part in potato writing or inheritance or, as an heir, in the event of an estate otherwise engaged in an estate.

Paragraphs 1 and 2 shall apply mutatis mutandis to the succession of the will.

ARTICLE 3

When, according to the provisions of this chapter, the heir has lost its right to inheritance, a legacy will be passed on to the person who would have obtained it in the event that the heir had died before it was recovered.

§ 4

A court or a judge who has been notified in accordance with Article 2 shall send information to the members of the nest whose name and address is mentioned in the book or otherwise known.

CHAPTER 17

Withdrawal of inheritance and surrender of inheritance

ARTICLE 1

The agreement on the survival of the living person is invalid.

If the heir, by adopting a will or otherwise in writing, declares the inheritance of the deceased to be waived, the waiver shall be valid. However, the heir shall receive his legal contribution, unless he has received reasonable consideration for it, or if his or her spouse's will or testament does not become the property of the law or the will.

ARTICLE 2

A gift certificate which is not fulfilled in the form of a giver's life shall be subject to the provisions of the will.

§ 2a. (15.6.2007/710)

The heir and the will of the will have the right to waive the death of their right if they have not already taken such steps that they must be deemed to have received the inheritance. The waiver shall be made in writing. The binding nature of the waiver shall be governed by the bankruptcy law (2003) And the outlet (19/07/2007) .

ARTICLE 3

The heir and the general rule of law may, after the deceased's death, give up his or her share of the other. Donation shall be made in writing.

CHAPTER 18

On the administration of the estate

ARTICLE 1

The shareholders of the estate are the heirs and the recipients of the generational statute and the surviving spouse. When the purchase has been delivered or the spouse does not have marital rights to the property of the other spouse, the surviving spouse is not a partner, unless he is an heir or a beneficiary of a general post. The person who has the right to a succession or a will only after the death of another heir or general post is not a shareholder of the estate to be recovered.

The beneficiary is considered to be shareholders even when their rights are at issue.

ARTICLE 2

The parties shall, according to the law provided for in this Act, not set up a specific estate administration for the purpose of determining the property of the estate. In that case, they represent the estate of the third person and carry and respond to the third person's nest. A measure which does not tolerate delay may be carried out even if the consent of all shareholders is not obtained.

The shareholder has the right to pursue an action for the benefit of the estate; however, the other shareholders shall be interviewed for the hearing. He shall have the right to compensation for his expenses if the funds received during the course of the trial are sufficient or otherwise considered reasonable.

ARTICLE 3

Until all the partners or anyone else who has to control the hive have taken possession of the estate, a shareholder who lived in death with him or who otherwise is able to take care of the property, be treated if it is not a guardian, The contractor or other treatment. The shareholder shall, without delay, provide information on the death penalty to the other shareholders and, when one of these is necessary for the trustee, to make a declaration to the court or the judge, as provided for in the Holhor. What has been said about the shareholder is also applicable to the surviving spouse, even if this is not a member of the hive.

If the heir or the executor is a disabled person or if his/her operational capacity is limited and does not have a guardian, the person whose nest is in possession of the estate must notify the (442/1999) The control authority referred to in Article 46 or Article 47. (11.4.1999)

§ 4

If no person, as referred to in Article 3 (1), takes over the property of the deceased, the property shall be taken over by the person to whom it is mainly concerned, to take possession of the property and to invite the shareholder or to inform the court of the death case. The police authority is also obliged to carry out what has been said here, when it is being used or otherwise necessary.

Upon receipt of the notification, the court or tribunal shall, if necessary, order the contractor to ensure that the shareholder has an obligation to do so. Notwithstanding the appeal, the order shall be complied with.

A councillor may, when it is not a day of proceedings, issue the order referred to in paragraph 2 until the court decides. The order shall not be subject to appeal.

§ 5 (20.8.2004)

The cost of burial and potato typing, as well as the necessary costs arising from the management, management and clearing of the estate ( Scrubbing debts ) As provided for in Article 1 of Chapter 21.

ARTICLE 6

The shareholder, whose livelihood was dependent on the deceased, shall have the right to advance the payment of his/her income, in so far as his or her contribution is apparently sufficient, and the advance may be carried out without prejudice to the report.

The surviving spouse and unsafe children and stepchildren shall have the right to receive the necessary maintenance from the nest as long as it is cleared.

§ 7

A shareholder shall be required to compensate for the damage he or she has done in the performance or management of his or her nests on purpose or by negligence on the part of a person whose right is dependent on the application. If the carelessness is mild, the compensation may be reduced or completely exempted from the obligation to pay, when it is considered reasonable in relation to the extent of the damage and other considerations.

Where there is a large amount of compensation, they shall be jointly and severally liable, with the result that, in respect of which compensation has been reduced in accordance with paragraph 1, the corresponding amount shall only be equal to the reduced amount. The amount of compensation shall be distributed among the obligors according to the amount considered reasonable, taking into account the amount of the guilt and other circumstances of the individual liability.

The liability of the party's guardian is valid, as provided for in paragraphs 1 and 2, on the liability of the shareholder. (20.8.2004)

CHAPTER 19

The executor and executor of the will

ARTICLE 1

Upon application by a member of the hive, the court must decide that the estate shall be transferred to the administrator's administration, and shall assign one of the estate administrators to the management of the estate. If, in the will of the will, a person is appointed as the executor of the estate, as the executor of the will, it shall also be provided for in his application. Such a provision may also be sought by the beneficiary of the special post or the person entitled to pursue an action for the purposes of the application, when that is considered necessary for the purposes of implementing the act or order. The same entitlement shall be given to the person to whom the heir or the general post holder has given up his share of the hive.

The application may also be made by a person who is not a member of the estate, who is not a member of the estate, who is considered to be necessary to carry out the grant application. (25.2.1983/209)

The application may also be made by the Foundation (487/2015) in Chapter 2, Section 7 The executor of the order of the will. (24/05/489)

Where, in the will of the estate, the estate's assets are separated from the administrator's management or the executor of the estate, the latter shall grant the order referred to in paragraph 1 to its application, the right of which shall be Dependent or otherwise informed of the report.

A decision under this article may also be based on a will which has not obtained the force of law.

ARTICLE 2

The property of the hive may also be transferred, as referred to in Article 1, to the administrator's administration for the application of the administrator of the estate or of the deceased's creditor, or of the debtor's liability. However, the hive cannot be extradited to the administrator's administration if the applicant has access to a security guarantee or other security or shareholders offer him such a guarantee. Before making an application, a creditor shall present a payment claim to the estate and provide it with a reasonable time to pay the debt or to report on the financial situation of the estate, unless there is a significant delay in the application For processing. (20.8.2004)

The application may also be made by the bailiff if the debtor's debt has foreclosed on his or her share of the estate. (8.6.2006/471)

ARTICLE 3

At the same time, when an application is made for the determination of the liquidator, the shareholders and executor of the estate shall be informed of the date of the application, and their seats. If the potato has been delivered, the application shall be accompanied by a certified copy of the book, which shall determine the status of the estate and the quality of the assets.

§ 4

For the executor, the right must be provided by a person who can be expected to carry out the examination of the nest with the skill required for its quality and who agrees to it. Particular attention shall be paid to the proposals of the members of the hive and others whose right is dependent on the report.

A partner can only be appointed as an executor if the other shareholders do not object and there is a particular reason. (20.8.2004)

In the case of a will, the executor of the will shall be assigned to the liquidator, unless there are any counter-reasons.

§ 5

When there is a need for the quality or extent of the nest or for any other specific reason, a number of executors may be assigned. The right has the power to divide the administration among them, and it must at the same time determine the basis of the division of the administration.

ARTICLE 6

If the executor wants to give up his work and seems to have a valid reason, let him release him from it.

If the executor is not suitable for his work, he must be released from it, when someone whose right will depend on the search for the estate requires it. The same is the law when, for some particular reason, the nest statement must be credible to the other. If there is a right to be informed of the facts on the basis of which an administrator must be regarded as unfit for action, the right of his own motion may be waived.

§ 7

If all the shareholders request that the nest be no longer under the control of the executor, it shall be the right to issue an order if it does not give rise to any danger to any person whose right depends on the liquidation of the hive, while at the same time freeing the liquidator. Action. When the executor of the will has been assigned to the executor, his consent shall be obtained.

§ 8

When the estate of the estate is declared bankrupt, the order of the executor shall lapse.

§ 9

If the executor dies, the person to whom his property is to be managed without delay shall inform the court thereof. Such a declaration may also be made by the person whose right depends on the report.

ARTICLE 10

An application referred to in Articles 1, 2 or 6, as well as the declaration referred to in Article 9, may be given to the court or its office.

If the person who has submitted an application pursuant to Article 1 or 2 has not complied with the provisions of Article 3, the court or judge shall prescribe a period and a risk that the application may be deemed to have lapsed, unless the missing statement is Available when the matter is still referred to.

Before the Court of Justice adopts a decision on the assignment or release of a liquidator, the court shall give the shareholders the opportunity to be heard, unless there is reason to believe that the applicant's right to do so is therefore at risk. The case may also be resolved without reservation to the shareholder to be heard if he is not pursued. The Court may, at its discretion, also reserve the opportunity for the creditors of the deceased and of the special post holder to be heard. In the cases referred to in Article 6 (2) and Article 7, the information shall also be provided to the person who has submitted the application for the purpose of determining the executor. (20.8.2004)

The executioner shall not be relieved of his duties until he has been given the opportunity to be heard.

ARTICLE 11

If the issue of the release of the executor or of his or her release cannot be definitively resolved once and for all, it shall be the right and also the power to adopt the decision on the grounds that such a solution has been adopted. If the decision has been given by a judge, he shall inform the court thereof at the first general session.

In the case of the release of the liquidator, the decision referred to in paragraph 1 shall be reserved for him to be heard only if it is not a complete waste of time.

ARTICLE 12 (20.8.2004)

The executor shall, in accordance with the provisions set out below, take all necessary steps to establish the nest. The executor must carry out his duties in a timely manner.

The liquidator shall, in the event of a lack of difficulty, inquire into the opinion of the shareholders in relation to the winding up of the movement to be carried out, the conclusion of the contract referred to in Article 12a, or the sale of a property, Has a particular value for shareholders, or other matters of interest to the shareholders.

Article 12a (20.8.2004)

If there is reason to believe that the assets of the estate are not sufficient to pay off the debts of the estate and the deceased, the liquidator shall endeavour to conclude an agreement with the creditors on the payment of the debts. In the absence of an agreement, the liquidator shall have the right to decide, in accordance with the payment order of the creditors, in accordance with the provisions of the law on the order of creditors of the creditors in accordance with Article 5 (5) of Chapter 18. (1578/1992) And Article 1 (2) of Chapter 21 of this Act provides for the payment of debts in the event of bankruptcy.

The executor shall draw up a document detailing the assets of the estate, the debts of the estate and the deceased, and the payment of the estate's debts and the allocation of the allocation to each of the deceased's creditors. The document shall be dated and signed by the executor. The executor shall provide a copy of the document to each creditor and to the members of the estate.

The creditor and the shareholder of the estate shall be entitled to require the decision of the liquidator to be amended. The application for amendment of a decision shall be made to the District Court of the deceased's last place of residence within three months of the receipt of the decision by the applicant. The procedure shall be followed In Chapter 8 of the Court of Justice Provisions on the processing of applications.

If the administrator finds that the decision referred to in paragraph 2 is incorrect, he shall rectify it by taking a new decision in the matter. When the executor's decision has become final, the liquidator shall pay to each creditor the future allocation.

Article 12b (20.8.2004)

The executor can file for the bankruptcy of the estate.

The conditions for setting the bankruptcy are laid down in the bankruptcy law (120/2004) .

ARTICLE 13

The executor represents the estate of the third person and is responsible for the estate and is responsible for the estate.

ARTICLE 14

Fixed assets or an institution in another country which, with its management rights, can be handed over to a third party without the owner being handed over to a third person, shall not be handed over and the debt shall not be lodged unless the shareholders are two unimpeded In the document certified by the person, or when this cannot be obtained, the court has not authorised the application.

When the liquidator has been granted the consent of the shareholders or the right to carry out the action referred to in paragraph 1, it shall be invalid if the shareholder is reproducible. The action shall be instituted within six months of receiving the notification of the measure and at the latest within one year of the granting of the loan or mortgage.

§ 15

The money of the hive, which is to increase the interest rate in the mfi sector, must be deposited with the name of the hive. The funds of the hive shall not be confused with property belonging to the liquidator or any other person.

ARTICLE 16

As soon as the liquidation of the estate or the estate required for the distribution of the estate has been completed, and the purchase or division may be delivered without prejudice to any person whose right is dependent on the clearing of the estate, let the administrator specify: To the shareholders and shall manage the account.

Once the purchase or inheritance has been delivered and entered into force, the estate liquidator shall provide him with a fortune for each shareholder.

If the executor has given up his duties without completing his or her duties, he shall also be held accountable.

§ 17

Where there is no consensus on the matter to be decided upon by the administrators, and in the absence of an administration, there shall be no majority; the matter shall be brought to justice.

ARTICLE 18

The right to a member of the hive or its application, the right of which depends on the report of the estate, obliges the liquidator to submit a report or order the administrator to carry out the administrative audit and report.

Where the decision referred to in paragraph 1 has not been adopted on a joint application by the members of the hive, the court may order that the resulting costs shall not be borne by the hive, but shall be carried out by the applicant or, where there are several applicants, Be paid in proportion to its size.

§ 19

The executor shall act in accordance with all care and shall reimburse the damage which he or she intentionally or negligently has caused to the nest or to someone whose right is dependent on the application. However, if there is only a slight negligence on the part of the executor, the compensation will be reduced or totally exempted from the obligation to pay, when it is considered reasonable in relation to the extent of the damage and other considerations.

In the same way, when there are several administrators for compensation, the same applies to what has been said in Article 7 (2) of Chapter 18.

§ 20

The administrator shall be entitled to the quality and scope of the estate and to the work carried out on the basis of a reasonable fee, as well as compensation for its expenses. If the assets of the estate are not sufficient to do so, it shall be credited to the person whose application has been ordered by the liquidator. If there are several, they shall be jointly and severally liable.

The application for the management of the executor shall be subject to the application of the action against the contractor. The person who has brought such an action shall be entitled to compensation for his expenses if the funds received during the course of the trial are sufficient or otherwise considered reasonable.

ARTICLE 21

The executor of the will shall, except in the case of the will of the executor, have the same authority as the executor, but does not authorise the bankruptcy of the estate. The authority of the executor of the will shall not contract the surviving spouse's right to participate in the report. As regards the management, liability, liberalisation and the right to remuneration of the executor, the executor shall be subject to the executor of the will accordingly.

If the executor of the will is assigned to the liquidator, it shall be without prejudice to the right which he may have under the will of the borrower.

§ 22

The decision of the court or judge, referred to in Article 11 (1), and the right to a decision in the case referred to in Article 17 shall not be challenged. The appeal is also prohibited by the Court of Appeal in the cases referred to in Articles 1, 5 to 7 and Article 18.

In the case of appeals in cases other than those referred to in Article 7, the right to justice must be respected.

CHAPTER 20

From the ass-writing

ARTICLE 1 (18.12.1995-1562)

The inscription shall be submitted within three months of the death, unless the relevant county tax office concerned, on an application made within the same period of time, on the basis of the quality of the hive or for any other specific reason, shall extend this period.

ARTICLE 2

The executor of the estate and the executor of the estate, or the executor of the estate, shall prescribe the time and place of the typing and choose it to deliver the two trustee. Unless the shareholder, the executor or the executor of the will has taken over the property, there shall be another person who, according to the provisions of Article 18 (4) of Chapter 18, has the property to attend, to deliver the potato.

The time and place of the Certificate shall be, when it can be said to be unproductive, in good time before it is notified to the shareholders and to the surviving spouse, even when this is not a shareholder, and if any of them are successions; or The contribution of the will to the estate only after the law has been put in place, including the right to a succession or a will to be delivered in the form of potatoes.

ARTICLE 3

The date and place of the delivery shall be indicated in the document, the full name, occupation and registered office of the deceased, the date of birth and death, the names and residence of the members and the other persons referred to in Article 2 (2) and, in addition, In the case of minors, including their birthdays and heirs, how they are related to the deceased. The heir shall be mentioned even if he does not have any estate property. If one of the above facts cannot be stated, it must be entered in the book and therefore entered in the book.

We need to find out who's been in the typing book in the Peruvian book. When the person referred to in Article 2 (2) has not been informed of the shipment, the reason for this shall be stated in the book. If the person to whom the information has been supplied has not arrived, it is important to indicate when and in what way he was informed.

§ 4

The funds and liabilities of the hive shall be entered in the book as they were in the event of death. The value of the assets must also be mentioned in the Charter. (15.6.2007/710)

If there is a surviving spouse after the deceased, the assets and liabilities shall also be entered in the book. When one of the two spouses had property on which the other did not have the right to marry, the text of which is based must be mentioned in the book. If the spouses had a common property or debt, the book should indicate what it becomes for each of them.

In addition, the Peruvier shall mention ex ante and other property not included in the nest, which shall be taken into account when determining the amount of the heirs.

§ 5

If the deceased has made a will or a marriage contract, it must be taken or authenticated as a certified copy of the book. The same shall apply to the other documents necessary for finding out the estate. It shall also be accompanied by an extract from the church book or similar register, identifying the surviving spouse and heirs.

ARTICLE 6

The Hive shall notify the person who manages the estate or otherwise is best acquainted with the estate. The partner and the surviving spouse, even if this is not a partner, will be instructed to provide information for writing.

The notifier shall certify the declaration of a solemn oath that his information for the purposes of the potato code is correct and that he has not deliberately left anything unannounced. He shall be obliged by his oath to confirm the declaration if any person whose right may be dependent on such an appeal is required by the liquidator or executor of the will. The obligation to choose is also a shareholder or a surviving spouse who has not notified the hive. If someone else has taken action on the property of the estate, he will also be able to tell the oath when there is a reason.

The men of the faithful shall write a certificate stating that they have all been correctly labelled and the assets of the estate judged to the best of their knowledge.

§ 7

If the property is located in several places, each of them may be supplied with a different potato. A combination of assets and liabilities shall be included in the withdrawal, and only this cancellation shall be subject to the provisions laid down in Article 4 (3) and Article 5.

§ 8 (18.12.1995-1562)

The Charter must be given to the provincial tax office, as in the case of inheritance and gift taxes. (13,96) Provides.

§ 9 (18.12.1995-1562)

If the delivery of the potato article has been neglected, the district court will be ordered by the Office of the Tax Office to provide the appropriate person to produce the potato.

§ 9a (10.11.2006)

If the deceased had a home municipality in Finland, the sample may, on application by the owner of the estate, the surviving spouse, the executor, the executor, the executor or the executor of the estate, confirm that all the members of the estate and As provided for in Article 3 (1), the spouse is registered in the withdrawal.

Confirmation can be applied to any of the samples. However, where it is necessary, in order to improve the efficiency of the operations of the Landscape or to promote balanced regional development, if it is necessary to transfer the examination of the matters concerning the issue of confirmation to another sample, the Ministry of Finance Regulation may: Provide more detailed provisions for the transfer of powers to and transfer of powers, as well as the criteria for the distribution of competences between the receiving magistrates. Where an application has been received in a country other than the competent sample, the application shall be transferred without delay to the competent magistrates. The applicant shall be informed of the transfer. (9.11.2007)

Confirmation shall be given if, on the basis of the information in the population information system or any other available explanation, it is justified to assume that the information contained in the book is correct and complete.

The sample shall be signed by the taster with a certified copy of the revocation.

§ 9b (10.11.2006)

If, pursuant to Article 9a, the confirmation cannot be confirmed, the Registry shall inform the applicant of the deficiencies and errors detected and return the documents without any confirmation. It should also be notified to the person who, according to the book, receives declarations on the hive.

Article 9c (10.11.2006)

A legal act which has been made by the senior partners in the certificate issued in the cancellation book with a non-hive shareholder is binding, even though one of the shareholders has not been included in the cancellation book, if the person with whom the legal action was taken, Did not know and should not have known that there was such a partner in the nest.

In the case of the application of the right to registration or any other measure, the revoked register shall be considered as sufficient to clarify the shareholders of the hive, unless otherwise indicated.

ARTICLE 10

If new assets or liabilities appear after the potato writing, a supplement or a rectifying book shall be drawn up within one month. It shall apply mutatis mutandis to the provisions set out above.

ARTICLE 11

Every potato variety deliberately or fraudulently indicates something, whether or not it is fined or imprisoned for a maximum of six months. If the circumstances are extremely incriminating, the sentence shall be imprisonment for up to two years.

ARTICLE 12 (18.12.1995-1562)

The decision to conclude a decision under Article 1 of the Tax Office shall not be subject to appeal.

Article 12a (18.12.1995-1562)

The withdrawal or technical records of the Tax Office shall be kept permanently. The Archive provides more detailed provisions for the maintenance of the book and its annexes.

ARTICLE 13

In addition to what is laid down in this chapter, it is necessary to comply with the provisions on potato starch for the purpose of determining the inheritance tax.

CHAPTER 21

From the debt of the deceased person and the hive

ARTICLE 1 (20.8.2004)

From the estate's estate, the debts of the estate and the deceased are settled. (15.6.2007/710)

The settlement debt shall be settled before any other creditor is due. Other liabilities are not paid until after the debts of the deceased.

In the event of the estate's bankruptcy, the estate of bankruptcy is in charge of the winding-up debts.

The liquidation debts are laid down in Section 18 of Chapter 18.

ARTICLE 2 (20.8.2004)

The partner is not personally responsible for the deceased's debt.

By way of derogation from the provisions of paragraph 1, the person responsible for the potato shall be personally liable for the deceased's debt if he fails to deliver the potato writing within the time limit. The same responsibility lies with the shareholder who, in writing or confirming the oath of withdrawal, puts the creditor's right at risk by giving a false declaration or deliberately failing to disclose something that he does not know.

If, pursuant to Article 2 (2), a creditor is required to pay a debt, the shareholder shall be released from liability if it proves that he is not in accordance with the procedure referred to in paragraph 2, or by means of a measure or omission in the administration of the estate, caused by the Article 7 damages damages. If the shareholder proves that the damage he caused to the creditor was less than the amount of the deceased's debt, he shall be responsible for the amount of the damage.

Paragraphs 2 and 3 shall not apply to a shareholder who is represented by a trustee.

§ 2a. (20.8.2004)

Article 2a has been repealed by L 20.08.2004/783 .

ARTICLE 3 (20.8.2004)

The provisions of Article 2 (2) and (3) on the liability of a shareholder shall also apply if, after the entry of a potato, a supplementary or amending budget referred to in Article 10 (10) is to be drawn up. However, on the basis of the failure to draw up such a book, the shareholder shall be liable only if the default can be considered to be particularly marked, taking into account the amount of assets or liabilities that have occurred and other circumstances.

§ 4 (20.8.2004)

The shareholders shall be personally responsible for the debt they have made on behalf of the estate, unless otherwise agreed or otherwise specified elsewhere.

§ 5 (20.8.2004)

A public challenge for the detection of the deceased and the debts of the estate can then be sought after the delivery of the inheritance, as in the law on the public challenge. (2003) Provides. The application may be made by a surviving spouse, partner of the estate, executor or executor of the estate. A public challenge may also be sought to settle the debts of the surviving spouse.

The liquidation debts are laid down in Section 18 of Chapter 18.

If there is reason to believe that the debts of the estate and the deceased are greater than the assets of the estate, the liquidator shall seek a public challenge, unless it is manifestly unnecessary.

ARTICLE 6 (20.8.2004)

The purchase or inheritance shall not be delivered until the liabilities of the hive and the deceased have been paid or the security guarantee or other security has been lodged.

Where a purchase or inheritance has been delivered in breach of paragraph 1, the court may, in the case of the executioner:

(1) order the cancellation of the dividend or the distribution of the estate, and oblige the shareholders to reimburse or replace any property they have received in the purchase or distribution; or

(2) Unless the restitution of all assets is necessary for the payment of debts and debt-clearing debts, the shareholders shall be obliged, jointly and severally, to pay the amount necessary for the payment of the debts.

A party which is obliged to perform a joint and joint service on the basis of Article 2 (2) (2) shall not be obliged to perform any more than he has received in the purchase or distribution. The shareholder will be relieved of his duties if he returns all the assets he has received in the purchase or distribution.

Articles 8 and 8a to 8c shall apply to the refund or reimbursement of the property.

§ 6a (20.8.2004)

The shareholders shall be responsible for the performance referred to in Article 6 (2), paragraph 2, as they have received too much in the purchase or inheritance.

If the shareholder is unable to carry out his or her contribution, the other shareholders shall comply with the shortfall in the purchase or distribution of assets or assets.

The shareholder, which has refunded its share of the funds, is entitled to receive a refund from each other, which he has carried out.

§ 7 (20.8.2004)

On the basis of the special arrangements or the specific order, the property acquired from the nest shall be repaid in so far as it is needed to cover the debt. The value of the property shall be replaced by the provisions of Article 8.

§ 8 (20.8.2004)

If the property is not retained or otherwise recoverable, its value shall be replaced.

Where the value of the assets to be returned has been reduced significantly due to wear or damage, the duty drawback shall be compensated by a fall in value. If the value of the assets has been reduced for any other reason, the duty to return must be a reasonable compensation for the depreciation of the property if it is considered to be a particular cause.

If the restitution of a particular asset would be adversely affected, the duty of return shall be entitled to pay compensation instead of the restitution of property.

§ 8a (20.8.2004)

If the debtor has received money from the Passport, he shall pay the amount of money to be repaid in the interest of the (633/1982) At the time of his acquisition of the property. The return on the assets to be returned or the value of the assets must be reimbursed and a reasonable remuneration for the benefit received. However, compensation does not need to be paid if the compensation can be considered to include a reduction in the value of the assets.

If the property is repaid, or if the value of the assets is to be reimbursed, interest shall be paid by the return obligation. Article 4 of the Corinth Act , including the submission of a return requirement.

§ 8b (20.8.2004)

The return obligation shall be entitled to compensation for the necessary costs to be refunded and, if considered reasonable, for other costs.

Article 8c (20.8.2004)

The obligation to return can be adjusted for a reason.

§ 9

Before the month has elapsed, or if the property has been transferred to the administrator's administration before the payment of the debts has been made in accordance with Article 12 (a) of Chapter 19 of the Agreement or the decision of the executor, the debt shall be paid by the deceased. Only if there is a valid reason for believing that it does not cause injury to other creditors. The completion of the forecluse of the immovable property shall be governed by Article 76 of Chapter 4 and Article 16 (1) of Chapter 6 of Chapter 6. (15.6.2007/710)

If a shareholder has owed a debt for that purpose under Section 18 or Article 6 (2), where the estate is under the control of the shareholders, the creditor shall require the payment of a debt from the hive. If a shareholder has used its funds for such a purpose, he shall be entitled to reimbursement of the estate's assets.

ARTICLE 10

When a month has elapsed since the delivery of the potato, the creditor may claim a guarantee against a debt which has not been due to the deceased and which is not sufficiently insured. In the absence of a guarantee within three months of the requirement to lodge a guarantee, the debt shall be deemed to be due. (20.8.2004)

If the deceased is owed a debt which does not fall within six months, it can be said, on behalf of the estate, of a number of shareholders, on behalf of the estate, at the end of that period of notice. However, the debt to which the mortgage is secured is not obliged to accept a payment before the date of due date if, within three months of the notice of notice, he/she declares that he is only required to pay a fee on the basis of the Property.

ARTICLE 11 (20.8.2004)

If the executor is not provided, the shareholder may file for the bankruptcy of the estate.

The conditions for imposing bankruptcy are laid down in Chapter 2 of the bankruptcy law.

ARTICLES 12 TO 19

Articles 12 to 19 have been repealed by L 20.08.2004/783 .

CHAPTER 22

On the implementation of the special arrangements and provisions

ARTICLE 1

The special post shall be implemented as soon as possible without prejudice to any person whose right is dependent on the report.

Where the division of the succession is carried out before the special arrangements referred to in paragraph 1 have been fulfilled, or the property required for it has been put into special care, the respective shareholders shall be jointly and severally liable for the implementation of the statute, as if the division was not: Delivered. In accordance with the criteria laid down in Article 7 (2) of Chapter 18, which shareholders have been obliged to carry out, shall be distributed among them.

ARTICLE 2

When a special dessert statute is to be completed by a beneficiary of a succession or wills, he shall implement the provisions of the Statutes after having acquired the property intended to fulfil it. If his negligence is due to the fact that he has not received the property, he must be replaced by an accident.

ARTICLE 3

Where a property which is assigned to one of the specific provisions of a specific post, is handled carelessly or otherwise jeopardises the rights of the beneficiary, it may be entitled, in the absence of a satisfactory guarantee, to impose a To be used for special treatment. Such an order must, in spite of the appeal, be respected.

§ 4

Where a specific post is subject to a particular property, the beneficiary of the provisions, subject to the will, shall have the right to receive the proceeds, but he shall, before he is given the property, pay the necessary costs if: They have not been caused by the nest report.

§ 5

Subject to the will, the beneficiary of the special arrangements for a certain amount of money shall pay interest for five hundred years, including four months after the death of the author of the will.

ARTICLE 6

For the purposes of this Chapter, the provisions of this Chapter shall apply mutatis mutandis.

§ 7 (22.12.2009)

If the implementation of the provision has been disregarded, everyone who may have an interest in the execution of the order, as well as the executor, the executor of the will, the surviving spouse, and the heir and the general The beneficiary, as well as the beneficiary of the heir or of the succession, shall have the right to pursue an action. Perially has the right to appeal even when he has no part in the hive.

In the case of an order for the purpose of the general interest, the regional administrative office, in whose territory implementation is essentially to be supplied, may order an appropriate person to pursue an action.

CHAPTER 23

In the case of inheritance

ARTICLE 1

Once the hive has been cleared, each of its shareholders has the right to demand a split.

If the deceased was married, there must be a purchase of property before the distribution of the estate.

ARTICLE 2

Contrary to the ban on the shareholder, do not start before the potato has been delivered and all the assets that are known to be paid or paid to pay them have been put in a special treatment.

If a specific post or order is to be filled in an indivisible chamber, it shall not be possible to split the shareholder's prohibition before it has been completed, before the provisions have been fulfilled, or the property required to do so has been put into special care.

When the nest is in the administration of the executor or executor of the will, let there be no division before it has announced that it has come to an end.

ARTICLE 3 (13.10.1995/1153)

The shareholders are allowed to deliver the distribution of the estate in a way that is agreed. However, if a shareholder is a disabled person or if the trustee otherwise represents him in his/her inheritance, it is necessary to comply with the provisions of Article 34 (1) (9) of the law on guardianship. (11.4.1999)

The division shall be delivered by the dealer if the shareholder so requires or the share of one of the shares in the nest is foreclosed. If the creditor is in agreement with the creditor, the bailiff may authorise the shareholders or the executor to submit the distribution in a manner appropriate to the shareholders. (8.6.2006/471)

§ 4

The right to be the executor of the person who is suitable for the application. When there is a need for the quality or extent of the hive, or for any other specific reason, a number of nesters may be designated. The application shall be accompanied by a copy of the book.

A councillor may, when it is not a court date, issue a provision referred to in paragraph 1 if the shareholders are unanimous in the person assigned to the estate.

The executor or executor of the will, who is not a shareholder, is a special kind of producer, if the shareholders ask him to deliver the distribution, and the other is not assigned to the executor.

The executor shall be entitled to the quality and scope of the estate and to the work carried out on the basis of a reasonable fee, as well as the compensation for its expenses.

§ 5

If the executor is found to have acted inappropriately, may the court release him from his office, when someone whose right is dependent on the division of the estate shall request it. The same is the law if the diaphone is to be released for any other reason.

ARTICLE 6

Prior to the appointment of the executor or of his activity, the court or judge shall give the shareholders the opportunity to give their views on the matter.

Let there be no consent to be given to the executor of the estate, whether or not the executor of the estate shall be relieved of his duties without giving him the opportunity to be heard.

§ 7 (13.10.1995/1153)

The executor shall specify the time and place of the distribution of the estate as well as certifying shareholders in the delivery. The executor shall, if all the shareholders have come to the arrivals, shall try to make them agree on the distribution. If the agreement is reached, the division shall be communicated accordingly.

Where the trustee has made a contribution to the agreement referred to in paragraph 1, the distribution may be effected in accordance with the contract if the executor considers it to be in the interests of the client. (11.4.1999)

The executor shall inform the bailiff as referred to in paragraph 1 if the share of any of the shareholders is foreclosed. Any debt which may be recovered by the shareholder shall, as a shareholder, claim to take into account the anticipated inheritance and present other relevant requirements affecting the value of the hive, and to drive them in the case where it is necessary for him to: In order to safeguard their entitlements. (8.6.2006/471)

§ 8

If a shareholder who has received an invitation in good time has not arrived at the service or if, for any other reason, the division of the estate is not provided in accordance with the agreement of the shareholders, the executor shall carry out the allocation in such a way that each shareholder is given a part Of all kinds of property. However, there is a property which, if possible, cannot be split up or separated, if possible, in the same part. If the assets of the estate belong to a shareholder, it must be given to him, in so far as his or her contribution is sufficient. Moreover, the division of the estate belonging to the estate is in force, as provided for in Chapter 25. (20.8.1987)

If the division is not otherwise provided, the right of the executor to dispose of a particular property or, where appropriate, the entire estate of the estate shall be sold by the executor.

§ 9

An allocation book shall be drawn up for the distribution of the inheritance. When the executor has provided the partition, it shall be signed by his signature. Otherwise, it shall be signed by the shareholders and authenticated by two unimpeded persons.

The executor shall, without delay, submit a copy of the allocation book to each shareholder.

ARTICLE 10

A shareholder wishing to criticise the division provided by the executor shall be brought before the other shareholders within six months of the distribution of the division.

The same is the law, when the shareholders have provided the distribution of the estate and the shareholder wishes to blame the division on the grounds that it has not been done in the proper form.

A creditor whose receivability is foreclosed shall be entitled to blame for the distribution. If it is not unnecessary, the Court of Justice of the Court of Justice shall consult the competent authority concerned. (8.6.2006/471)

ARTICLE 11

If a third person claims to have a property distributed to a shareholder, the shareholder shall inform the other shareholders thereof. For what a shareholder loses to the claimant, he can demand a handicap from other shareholders. If a partner loses all or part of the property he receives in the division, it must be redistributed. However, when someone has improved their share at great expense, or has legally become one of their own, he is allowed to give consideration instead.

ARTICLE 12

The provisions of this Chapter shall also apply to the person who has given up his/her share. (8.6.2006/471)

For the purposes of the grant application, the dealer's order may also apply to a person entitled to a grant who is not a member of the estate, as well as the surviving spouse who is not a member of the estate, as provided for in Chapter 3, Implementation. (25.2.1983/209)

ARTICLE 13

Pursuant to Article 5 (2) of the Court of Justice and Article 4 (2), no appeal may be lodged. There is also an appeal against the decision of the Court of Appeal on the matter referred to in Article 4 (1).

CHAPTER 24

On the joint management of the estate-based estate

ARTICLE 1

If the shareholders have concluded an agreement that the hive is not, for the time being or for a limited period, the share of the hive, it is the administration and representation of the estate, subject to the agreement, in the case of Article 2 of Chapter 18.

The agreement on collective management should not be done if the hive is under the control of the executor or if the nest is governed by the executor of the will who, according to the will, has no right to agree to an agreement.

ARTICLE 2

If the proceeds of the estate's assets are not to be used for the common economic cost or otherwise for the common chapter, each shareholder shall have the right, at the end of each calendar year, to require the savings to be distributed.

ARTICLE 3

If the contract has not been concluded for a fixed period, each shareholder may terminate the contract at any time. If the termination has taken place, the contract shall cease, unless otherwise specified, to be in force three months after the termination. The same is the law if the joint administration, when a contract has been concluded for a fixed period, has continued after this period.

§ 4

If a surviving spouse who has been a party to a contract concluded for a fixed period shall be married to a new marriage or a partner dies and a member of the estate who is not part of the contract shall cease to be valid for a period of three years. One month after notice. When there are minors who are heirs, they must respect what is laid down in the Holhoul case for such a case.

When a guardian or a trustee has taken part in the contract, it is for the person on whose behalf the contract has been concluded, in the case of a guardian or a committed man, when the right to denition is laid down as stated in paragraph 1.

§ 5

Where a contract has been concluded for a limited period of time and in the circumstances which have been decisive for its adoption, or otherwise there are specific reasons, the right of a shareholder to declare the contract to cease to be Valid.

ARTICLE 6

The agreement on shared management can be dissociated from the point of view of Article 4 if the shareholder goes bankrupt and the contract expires if the liquidator is ordered.

The application for the administrator's administration in the period of validity of the contract shall not be determined by the shareholder's application.

§ 7 (20.8.2004)

The compensation for damage caused by the joint administration shall be subject to the provisions of Chapter 18, Section 7.

CHAPTER 25 (20.8.1987)

On the distribution of the frozen farm

ARTICLE 1 (30.6.1989/612)

The provisions of this Chapter shall apply to the allocation of agricultural holding, space and part of the farm to which the estate is used, subject to the will, or unless otherwise agreed by the shareholders of the estate.

The provisions of this Chapter shall not apply where the holding, holding, or part of the holding is located in its entirety or principally in an area which is in force for the purpose of drawing up or amending the construction formula or which is in force, or which: In the building formula or in the general formula established, for non-agricultural and forestry purposes.

When the formula referred to in paragraph 2 covers only part of the holding, space or part of the holding, the provisions of this Chapter may be applied to the remaining part if it complies with the conditions laid down in Article 1b.

Subject to Article 8 of Chapter 7, the heir shall be entitled to receive his legal contribution without prejudice to the provisions of this Chapter. The amount corresponding to or missing a part of the law may be paid in cash.

§ 1a (30.6.1989/612)

For the purposes of this chapter:

(1) On the farm The agricultural holding of one or more holdings or part of the holding;

(2) On a viable farm A holding where the farmer and his/her family members are able to obtain their main income;

(3) Holding area The area or destination of the holding;

(4) In an appropriate condition extension In the case of an heir or general pensioner who has sufficient professional capacity to carry out the agricultural activity.

Article 1b (30.6.1989/612)

An arbitrator shall have the right to require that a viable farm belonging to an estate or an estate or parts of an estate which, on its own or in combination with the premises or parts owned by him or his/her spouse, are: Is made up of a viable agricultural holding, with its agricultural impartures indivisible with its share.

In the case of an arbitrator, the holder of an estate has the same right, even where the estate comprises only part of a viable agricultural holding, or only part of a farm or farm from which, together, the holder of the holding or of his/her spouse A viable agricultural holding and other parts are owned by a surviving spouse whose rightful heir to the estate is the heir. However, it is required that the surviving spouse and the appropriate farmer, at the latest in the area of inheritance, agree on the cultivation arrangements for a period of at least 10 years in such a way that they cultivate the farm or the farm for the common account, or The farmer has the right to cultivate part of the farm or farm owned by the surviving spouse. The surviving spouse and the eligible holding may also agree that the cultivation of the common chapter will take part in a part of the contractual period and that the holder of the farm will be entitled to a further extension of the agricultural area referred to above.

An agreement on the cultivation arrangements referred to in paragraph 2 may also be concluded for a shorter period of 10 years if, at the same time, an agreement is concluded that the surviving spouse, at the end of that contract period, sells or otherwise dispose of The appropriate portion of the owner of the estate. The agreement on the transfer of the property shall be carried out as required by the provisions on the transfer of the land of the arc.

Paragraph 4 has been repealed by L 17.12.2010/1141 .

ARTICLE 2 (20.8.1987)

Where, in accordance with Article 1b, an appropriate farmer is given a farm, a holding or part of the farm and the shareholders are not suitable for its other value, it shall be considered as the value of the income and property tax law. (1240/88) § 124-128 The calculated value multiplied by 1.2 when the tax value of the agricultural land has been calculated as 3,75-fold. The potential tax exemption for forest land shall not be taken into account as a reduction in value. This calculation model shall be increased or reduced according to the specific characteristics of the farm, space or part of the farm, such as the exceptional value of the stock or buildings, or other factors. The holder of a farm, a holding, a holding or a farm in accordance with the provisions of this Chapter shall be paid in return for the amount corresponding to or missing for the remainder of the heir and the general manager. The executor shall provide the holder with a reasonable period of not more than two years for the payment of the compensation or part thereof. The remuneration shall be remunerated in accordance with the interest rate applicable to the Bank of Finland at any time, in accordance with the interest rate prevailing at the time when the inheritance was acquired. The amount of money which has been delayed shall be paid by the law on late payment. (30.6.1989/612)

When the allocation has been acquired, the eligible heir or general manager of the holding shall be entitled to receive this claim as collateral for the holding of the farm or part of the farm which was the subject of the split.

Taxes on income and wealth 1240/1988 Has been repealed by TuloveroL 1535/1992 . See. On the valuation of assets in taxation Chapter 4 of 1142/2005 Articles 31 and 31a and KorkoL Articles 3 and 4 of 1982 .

ARTICLE 3 (20.8.1987)

Where two or more suitable holding holders require that the farm, space or part of the farm should be included in his/her share in accordance with this Chapter, priority shall be given to the person who has the best occupational conditions Practice. (30.6.1989/612)

However, an administrator who has a much better chance of working in another occupation or otherwise to receive his own and his family's income from outside the holding does not have priority over the lack of equivalent capacity, and Means of subsistence if the latter has sufficient professional capacity to carry out the agricultural activity.

However, without prejudice to the provisions of paragraphs 1 and 2, in the case of a farm which is wholly or partly part of the estate, the farmer who is normally resident and who is part of a farm, shall, without prejudice to the provisions of paragraphs 1 and 2, take precedence over a suitable space extension which: Does not normally live on this farm. (30.6.1989/612)

Subject to paragraphs 1 to 3, if the priority is not to be given priority by virtue of paragraphs 1 to 3, it is necessary to resolve the matter.

§ 4 (30.6.1989/612)

If, in addition to the extension of the holding, an heir or a beneficiary of an heir has sufficient professional capacity to carry out the agricultural activity, the farmer may, in the course of the division, be shown in Article 2 Under the conditions laid down for the creation of an autonomous and viable farm for such an heir or a beneficiary. However, this can only be done if the separation of the regions does not remove the possibility for the maintenance of the status of the rural economy in accordance with the provisions of the (329/1999) And the Åland Islands, with regard to farm holdings under the terms of the allocation. (12.3.1999/340)

Notwithstanding the provisions of Article 1 (b), the executor may order that the regions should also be given to other shareholders. However, the separation of the regions shall not be removed from an appropriate farm extension and the possibility for the regions, in accordance with Article 1 (1), for agricultural holdings forming part of the allocation of aid under the laws referred to in Article 1 (1).

§ 5 (30.6.1989/612)

Paragraph 5 has been repealed by L 30.6.1989/612 .

ARTICLE 6 (30.6.1989/612)

An heir or general borrower, as referred to in Article 4 (1) or in accordance with Article 4 (1), who has obtained from the value of the holding or part of the holding or part of the holding under Article 2 (1), shall be obliged to farm it himself. Regularly attend the work.

§ 7 (30.6.1989/612)

If the succession or the heir to the estate referred to in Article 4 (1), who has obtained, in accordance with Article 2 (1) (1) or in accordance with Article 4 (1), the holding of a holding, farm or part of the holding, or a substantial part thereof, Any person other than his pecan or his or her spouse before 10 years have elapsed since the division of the estate, is obliged to replace the other heir and the general manager, the price and holding of the holding, the holding or The difference between the value laid down in Article 2 of the farm would have been to their part. However, where the price obtained from the supply has been substantially lower than the fair value of the delivery period, the holder of the estate or the heir or general manager referred to in Article 4 (1) shall, however, be liable to the other heirs and To the general contractor, what the difference between the fair value and the value according to § 2 would have been for them.

Where an heir or general referred to in Article 4 (1), as referred to in Article 4 (1), during the period referred to in paragraph 1, for a reason other than that of the deteriorating state of health or any other specific reason, The cultivation of a farm, a holding or a farm other than that of his or her spouse, heir or other person, or otherwise fails to comply with the obligation laid down in Article 6, he is obliged to replace the other heir; and To the general manager, in accordance with the fair value of the farm, farm or part of the holding, and the The difference between the value would have come to their part. The fair value shall be determined according to the date of submission of the claim.

Paragraphs 1 and 2 shall apply to the succession and to the date of generalisation referred to in Article 4 (1) and shall apply, respectively, to their brisket or to the spouse, to whom the extension, heir or The general borrower has, in his lifetime, either fully or partially disposed of the farm, farm or compartment referred to above.

§ 7a (30.6.1989/612)

For the purpose of calculating the compensation referred to in Article 7, account shall be taken of any increase or depreciation of the farmer's measure.

However, Article 7 does not apply where the supply is based on expropriation or any other comparable procedure, or where the holding, state or part of the farm in question is without: Has been initiated, traded or otherwise voluntarily disposed of for a purpose for which it could have been redeemed.

The action for compensation referred to in Article 7 shall be raised within six months from the date of receipt by the heir or the general manager of an act of non-compliance with the obligation referred to in Article 6, but no later than 5 Within one year of the date of the transfer or failure to act.

§ 8 (22.12.2009)

Before the final allocation of the inheritance, where the provisions of this Chapter apply, the dealer shall, where necessary or at the request of the shareholder of the estate, procure an organ, transport and environmental centre, in whose territory it is wholly or partly included. The economic centre of the holding, an opinion on:

(1) whether a farm belonging to an estate is such that its farmer and his/her family members are able to make their principal means of subsistence, or whether or not the premises or parts of the estate consist either individually or in combination with an appropriate successor; And the holdings or parts owned by her spouse, in the case referred to in Article 1b (2), including part of the surviving spouse, the economic entity of which the farmer and his/her family members May receive their main livelihood;

(2) whether, in accordance with this Chapter, the holder of a holding belonging to the estate, holding or holding in accordance with this Chapter shall have sufficient professional capacity to carry out the agricultural activity;

(3) who, in accordance with the provisions of this Chapter, who wish to carry out a farm, farm or part of an estate belonging to the estate in accordance with this Chapter, shall have the best professional conditions for the pursuit of future agricultural activities;

(4) whether, in the context of the distribution of the farm, regions may be transferred to other members, taking into account the provisions of Article 4; and

(5) the fair value of the holding, the holding or part of the holding, and the calculated value in accordance with Article 2.

If the shareholder does not accept the opinion of the Committee on Industry, Transport and the Environment, he or she may, within one month of proving that he has been informed of this opinion, request the opinion of the EAFRD on the matters referred to in paragraph 1. The EAFRD shall send its opinion to the applicant and the executor of the opinion.

The Food, Transport and Environment Agency and the EAFRD shall issue an opinion as a matter of urgency within the meaning of this Article.

§ 9 (30.6.1989/612)

The surviving spouse of a member of the estate of the estate shall have the right to claim, in the purchase or separation of assets between the common heirs of his and the deceased spouse, the right to claim a holding, status or part of the estate belonging to the estate, if: He/she has sufficient professional capacity to carry out agricultural activities. In this case, the purchase or separation of property shall, in addition to what is otherwise provided for, comply with the provisions laid down in this Chapter, where applicable.

ARTICLE 10 (20.8.1987)

More detailed provisions on the application of the provisions of Article 8 of this Chapter shall be adopted, where appropriate, by a Regulation.

Chapter 26 (13,1228)

Provisions in the field of private international law

International jurisdiction of the Finnish courts
ARTICLE 1 (13,1228)

The Finnish court may order the executor or the executor if:

(1) the deceased was resident or domiciled in Finland when he died;

(2) the deceased was a Finnish national and ordered that the succession should be governed by Finnish law;

(3) the deceased was a Finnish national and no estate study or inheritance delivered in the State in which the deceased was resident or established;

(4) the recovery of the property in Finland and the fact that the estate was not collected or distributed in the State in which the deceased was resident or established; or

(5) the existence of a farm in Finland, referred to in Chapter 25, shall be governed by the Finnish law.

The Court of Justice may also order the executioner if the deceased's property and the determination of the liquidator are necessary in order to safeguard the right of the creditor or of the special post holder.

ARTICLE 2 (13,1228)

The Court of Justice shall have jurisdiction in matters other than those referred to in Article 1 where:

(1) the deceased was resident or domiciled in Finland when he died; or

(2) the case concerns the measure taken by the Finnish court of auditors or the executor of the estate.

The case concerning the replenisement of the law, the return of the advance, the validity of the will, the validity of the will, may also be examined in Finland if the defendant is resident or domiciled here.

ARTICLE 3 (13,1228)

Although the Court of Justice does not have jurisdiction under Articles 1 and 2, the Court of Justice may examine the matter of succession if the defendant accepts that the case is examined in Finland or is in a position to take account of a lack of competence and does not concern The right of a third party who would have been a party to the proceedings if it had been brought in a State where the deceased was resident or domiciled when he died.

§ 4 (13,1228)

In addition to the provisions of Articles 1 to 3, the Finnish Court of Justice may take measures to safeguard the property of the estate in Finland.

Law applicable to the succession
§ 5 (13,1228)

Unless otherwise specified, the succession shall be governed by the law of the State in which the deceased had its registered office.

However, where the deceased had been domiciled in another State, the law of the State referred to in paragraph 1 shall apply only if:

(1) the deceased was a national of the State when he died; or

2) the deceased had lived in that State for at least five years immediately prior to his death.

If the law referred to in paragraph 1 is not applicable under paragraph 2, the law of the State of the deceased person's nationality shall apply. However, if the deceased had, in the light of all the facts, a substantially closer link to a State other than the one of which he was a national, the law of the first State shall apply.

ARTICLE 6 (13,1228)

The deceased may determine the law applicable to the succession as provided for in paragraph 2. The order shall be provided in the form provided for in the will in order to be valid. In considering whether the order has been issued in the correct form, the provisions of Article 9 shall apply as provided for in the form of the will.

The application may be provided for:

(1) the law of the State of the nationality of which the person to whom the person is a citizen is issued or when he dies; or

(2) the law of the State in which the deceased is domiciled or, in the event of death, has its registered office.

In addition, if an obligation is to be imposed in a marriage, the law of the State which must apply to the property of the marriage may also be applied.

The withdrawal of the order shall be made in accordance with the formal requirements for the withdrawal of the will, in order to be valid.

§ 7 (13,1228)

In accordance with the law applicable to the succession, questions relating to:

(1) legal succession law and eligibility for succession or wills;

(2) succession and inheritance;

(3) the legal part and the corresponding protected part of the estate;

(4) the taking into account of anticipated inheritance and donations, as well as the obligation to restore the ex-ante and donation of the legacy;

(5) the loss and inheritance of succession rights, as well as the cessation of succession law by virtue of the limitation period, the renunciation of inheritance or the corresponding criterion;

(6) the admissibility, substantive validity and legal effects of the will and other death warrant, as well as the withdrawal and cancellation of such a legal act;

(7) the right to dispose of the estate indivisible, or to manage or use property belonging to the estate, or to enjoy the proceeds of the estate or its property; and

(8) the right to receive maintenance or benefit from the estate.

§ 8 (13,1228)

Where the property is situated in the country in which the property is situated, special provisions for the protection of the exercise of the occupation or occupation or in order to preserve the property belonging to the family, as indivisible, are in force. Or any other specific provisions comparable to those provisions, those provisions shall be complied with, even if the succession is otherwise governed by the law of another State.

In the case of a test or otherwise, the order for the death of the unborn child shall not be complied with if this is contrary to the law of the State in which the immovable property is situated.

§ 9 (13,1228)

The form of the will and its revocation shall apply to the adoption of certain provisions of the Convention on the settlement of legal disputes concerning the form of wills and the law implementing the Convention. (185/1976) Provides.

Similarly, the provisions of the said law must also apply to the form of renunciation, succession and other legal proceedings against death.

ARTICLE 10 (13,1228)

The deceased shall be deemed to have been eligible to make a will or other provisions in the event of his death if he had the capacity to do so:

(1) under the law of the State which must be applied to the succession; or

(2) under the law of the State where the deceased was domiciled or habitually resident when making or issuing a will, or by the law of the State of which the deceased was a national.

ARTICLE 11 (13,1228)

The rights of succession and the substantive validity and legal effects of the succession shall be governed by the law of the State where the deceased was domiciled when the contract was concluded. However, if the succession had been subject to the law of another country at that time, the law of succession shall apply.

Notwithstanding the law applicable to a foreign country
ARTICLE 12 (13,1228)

In the event of a death in a marriage, the surviving spouse shall have the right to retain the residence of the spouses in Finland, the common home of the spouses or the accommodation of the dwelling, as provided for in Chapter 3, The succession should be governed by the law of a foreign country where this must be considered reasonable, taking into account the property which the spouse has or receives in the purchase or inheritance.

Although the succession should be governed by the law of a foreign country, a grant may be awarded to a child and a spouse, as provided for in Articles 1 and 2 of Chapter 8. Where a grant is granted to the spouse, the law may also be infringed if necessary in order to ensure that the surviving spouse receives a fair share of the property of the spouses. When assessing the fairness, account shall be taken of the extent to which the surviving spouse becomes subject to a purchase, inheritance or testament or under paragraph 1.

ARTICLE 13 (13,1228)

If the deceased was in a marriage, the division of the estate could be reconciled with the claim of the surviving spouse or heir if the end result of the distribution and inheritance would otherwise be rendered unreasonable due to the fact that the purchase and distribution of the estate was Apply the laws of the different States.

In considering whether the division of the estate is to be settled, it is necessary, in particular, to take into account what the outcome of the division and inheritance would have been if the succession had been applied to the law of the State which had to be applied to the property of the marriage.

ARTICLE 14 (13,1228)

Where the domicile of the deceased in Finland was in Finland and the succession is, according to the law applicable to the succession, to the State, to the rest of the Community or to be used for the purposes of the general interest, the provisions of Chapter 5 shall apply.

If the deceased was domiciled in a foreign country when he died, Chapter 5 shall apply to property in Finland if the Finnish court or tribunal could order an liquidator pursuant to Article 1 (1) (2) to (4) of this Chapter.

Laundry cleaning and inheritance
§ 15 (13,1228)

The Finnish law applies to the cleaning and the distribution of the estate in Finland.

The court may order that the heir or the recipient of the will be brought into force within the period referred to in Article 1 (2) of Chapter 16, even if the succession should be governed by the law of a foreign country.

ARTICLE 16 (13,1228)

The washing account shall be provided in Finland where the deceased was resident or established in Finland when the deceased was killed. The laundry account shall cover all the assets and liabilities to be recovered.

If the deceased did not have a place of residence or residence in Finland, but the estate study is supplied in Finland, the report covers only assets in Finland. However, if the deceased was a Finnish citizen, the report also covers the assets in a foreign country, if the deceased had ordered the Finnish law to be applicable to his or her estate, or if the property in a foreign country does not enter into force. Where the deceased was resident or habitually resident in the State where the deceased was killed.

If the estate study comprises only assets in Finland, the report shall only take account of the liabilities in respect of which the deceased was liable for the creditor in Finland and the liabilities in respect of which the assets in Finland are As collateral or have been notified separately by the liquidator.

If the division of the estate is not delivered in Finland, the liquidator shall, after his duties have been carried out, have to give an account to the person entitled to represent the estate of the estate in accordance with the provisions applicable in the State where: The deceased, when he died, was resident or domiciled.

§ 17 (13,1228)

If the deceased was resident or domiciled in Finland when he died, the division of the estate comprises all the assets to be recovered, regardless of the location of the estate, unless otherwise agreed by the shareholders. Where applicable, the provisions of the law applicable to the succession may be derogating from the provisions of the law applicable to the succession, where this is necessary in order for the heir to receive a lawful share of the property.

If the distribution of inheritance in Finland is based solely on the fact that the estate is left over here, which is referred to in Chapter 25, the division of the estate involves only the needs of that farm. If the deceased did not have a place of residence or residence in Finland, the division of the estate comprises only assets in Finland. However, if the deceased was a Finnish national, the division of the estate also covers the assets of a foreign country, if the deceased had imposed Finnish law on the application of the Finnish law, or if the estate in a foreign country does not become In the country where the deceased was habitually resident or habitually resident.

Where, by agreement, the heirs have shared assets which are not part of the allocation under paragraph 2, the contract may be awarded only if those who had had the right to inheritance under the law of the State which had to apply it In the State where the deceased was resident or domiciled has approved the contract.

ARTICLE 18 (13,1228)

An inheritance shall be valid for form if it meets the formal requirements:

1) under the law of the State where the inheritance was delivered;

(2) under the law of the State in which the deceased was resident or domiciled or of which he was a national; or

(3) under the law of the State which, pursuant to Articles 5 or 6, was applicable to the succession.

Miscellareous provisions
§ 19 (13,1228)

Unless otherwise specified, the reference to the law of a foreign country does not include provisions falling within the international private law of the foreign law of the foreign State concerned.

The provision of a foreign law must be disregarded if its application would result in a result contrary to the grounds of the Finnish legal order.

§ 20 (22/05/2015)

The provisions of this Chapter shall be complied with only where competence, applicable law, recognition and enforcement of decisions and the adoption and enforcement of authentic acts in matters of succession and of the European Regulation (EU) No 650/2012 of the European Parliament and of the Council on the introduction of a certificate of succession, subject to a different treaty or treaty binding Finland.

Entry into force and application of amending acts:

5.9.1975/7:

This Act shall enter into force on 1 October 1976.

Prior to the entry into force of the law, the inheritance of the deceased person and his will and his estate shall be subject to prior law. If the child born out of wedlock has the right to inheritance after his father's entry into force, it is the right of the child to inherit his father and his father's relatives and their right to inherit a child and the offspring of the child, which The previous law provides for. If a man before the law enters into force is the law on children born out of wedlock (193/22) , or by a final decision, an obligation to provide maintenance to a child born out of wedlock without the status of a recognised child shall have the right to grant, where applicable, a child's right to receive a grant; In Chapter 8 of the Is provided for by the child.

3.6.1976/458:

This Act shall enter into force on 1 July 1976.

However, the will of a person who died before the entry into force of this Act must be subject to prior law.

13.1.1978/19:

This Act shall enter into force on 1 March 1978.

19.1.1979/32

This Act shall enter into force on 1 January 1980.

20.08.1982/637:

This Act shall enter into force on 1 March 1983. It shall apply to a holding of a deceased person after its entry into force.

The provisions of Article 7 concerning the supply of a holding to a pecan or to the spouse must also apply to the holding of the holding or to the holding that was delivered to the spouse before 1 January 1980.

HE 149/80, Ivhms. Two-two-two-two. 59/82

25.2.1983/209:

This Act shall enter into force on 1 September 1983. It shall apply, after its entry into force, to the remains of a deceased person, however, that the provisions of Article 5 of Chapter 8 of the Act shall apply to the inheritance of the deceased person who died after 1 March 1983.

HE 225/82, Ivhms. 12/82, svk.M. 292/82

30.6.1989/612:

This Act shall enter into force on 1 August 1989.

However, before the entry into force of this Act, the provisions in force at the time of entry into force of this Act shall apply to the purchase, separation and inheritance of property.

Notwithstanding paragraph 2, the opinions referred to in Article 8 shall apply to the opinions referred to in Article 8. When a member of the estate has been informed of the opinion of the agricultural district referred to in Article 8 (1) before the entry into force of this Act, the period referred to in Article 8 (2) shall be calculated from the entry into force of the law.

HE 237/88, second Ivhms. That's right. Swing. 61/89

17.8.1990/700:

This Act shall enter into force on 1 November 1990.

This law applies even though the author of the will is dead before the law enters into force. However, if, before the entry into force of this law, the recipient of the will has lost his right to an heir to the fact that the supervision had not been carried out, the former law shall apply. The previous law shall also apply where the will has, before the entry into force of this law, become effective against a legitimate heir, on the grounds that the legal declaration has not been filed within the prescribed period.

HE 1/90, Ivhms. 5/90, svk.M. 39/90

28.12.1990/1303:

This Act shall enter into force on 1 January 1991.

HE 145/90, mmmh. 19/90, svk.M. 210/90

26.4.1991/768:

This Act shall enter into force on 1 January 1992.

HE 102/90, second Ivhms. 13/90, svk.M. 195/90

5.12.1991/1401:

This Act shall enter into force on 1 January 1992.

However, if the deceased had died before the entry into force of this law, the previous law must apply.

HE 49/91, lvhms. 4/91

26.3.1993/282:

This Act shall enter into force on 1 April 1993.

This law shall also apply where the deceased is dead before the entry into force of this Act. However, if the deceased had died before 1 January 1992, the provisions in force would apply.

THEY 378/92 , LaVM 3/93

19.8.1994/733:

This Act shall enter into force on 1 September 1994.

Before the entry into force of the law, measures may be taken to implement it.

Withdrawals issued before the entry into force of the law shall be verified in accordance with the provisions in force when the law enters into force.

The provisions of Article 12a for the maintenance of the book and its annexes shall apply if the book is issued to the tax office on or after 1 January 1994.

THEY 21/94 , LaVM 12/94

13 OCTOBER 1995/1153:

This Act shall enter into force on 1 December 1995.

Where the deceased is dead before the entry into force of this Act, the provisions in force at the time of entry into force of this Act shall apply.

THEY 16/95 , LaVM 5/95

18.12.1995/1562:

This Act shall enter into force on 1 January 1996.

THEY 131/95 , VaVM 37/95, EV 124/95

12.3.1999/340:

This Act shall enter into force at the time laid down by the Regulation.

THEY 60/1998 , MmVM 15/1998, EV 252/1998

1.4.1999/463:

This Act shall enter into force on 1 December 1999.

THEY 146/1998 , LaVM 20/1998, EV 234/1998

13.12.2001/12:

This Act shall enter into force on 1 March 2002.

This law shall not apply if the deceased had died before it entered into force.

THEY 44/2001 , LaVM 20/2001, EV 120/2001

11.10.2002/843:

This Act shall enter into force on 1 February 2003.

Where the deceased is dead before the entry into force of this Act, the provisions in force at the time of entry into force of this Act shall apply.

THEY 77/2000 , LaVM 15/2002, EV 111/2002

15.8.2003/732:

This Act shall enter into force on 1 January 2004.

THEY 187/2002 , No 278/2002,

20 AUGUST 2004/7831:

This Act shall enter into force on 1 November 2004.

This law shall not apply if the deceased is dead before the law enters into force.

THEY 14/2004 , LaVM 6/2004, EV 100/2004

2.9.2005/702

This Act shall enter into force on 1 October 2005.

The decision of the Administrative Authority issued before the entry into force of this Act shall be subject to the provisions in force at the time of entry into force of this Act.

THEY 112/2004 , THEY 5/2005 , HaVM 13/2005, EV 91/2005

8.6.2006/471:

This Act shall enter into force on 1 January 2007.

Where the proportion of the estate is foreclosed before the law enters into force, the law applicable upon entry into force of this Act shall apply.

THEY 13/2005 , LaVM 5/2006, EV 40/2006

10.11.2006/960:

This Act shall enter into force on 1 March 2007.

Before the law enters into force, measures may be taken to implement the law.

THEY 229/2005 , HVM 16/2006, EV 118/2006

13.04.2007/432

This Act shall enter into force on 1 May 2007.

However, at the time of entry into force of this Act, the pending cases in the Ministry of Agriculture and Forestry, which under this law are part of the tasks of the EAFRD, shall, however, be treated in accordance with the provisions in force at the date of entry into force of the law, and Ministry of Forestry.

Before the entry into force of this Act, measures may be taken to implement the law.

THEY 218/2006 , MmVM 20/2006, EV 282/2006

15.6.2007:

This Act shall enter into force on 1 January 2008.

THEY 83/2006 , LaVM 26/2006 EV 275/2006

9.11.2007/1008:

This Act shall enter into force on 1 January 2008.

Before the entry into force of this Act, measures may be taken to implement it.

THEY 56/2007 , HaVM 5/2007, EV 51/2007

22.12.2009/13:

This Act shall enter into force on 1 January 2010.

Before the entry into force of this Act, measures may be taken to implement the law.

THEY 161/2009 , HVM 18/2009, EV 205/2009

17.12.2010/1141:

THEY 145/2010 , LaVM 26/2010, EV 218/2010

14.1.2011/27:

This Act shall enter into force on 1 April 2011.

Where the deceased is dead before the entry into force of this Act, the provisions in force at the time of entry into force of this Act shall apply.

THEY 37/2010 , LaVM 23/2010, EV 201/2010

4.2.2011/98

The entry into force of this Act shall be regulated by law.

THEY 146/2010 , LaVM 27/2010, EV 243/2010

24.4.2015/489:

This Act shall enter into force on 1 December 2015.

THEY 166/2014 , LaVM 20/2014, EV 276/2014

22.5.2015/683:

This Act shall enter into force on 17 August 2015.

THEY 361/2014 , LaVM 27/2014, EV 316/2014, Regulation (EU) No 650/2012 of the European Parliament and of the Council (32012R0650); OJ L 201, 27.7.2012, p.107

7.8.201512:

This Act shall enter into force on 1 January 2016.

In the case of appeals before the entry into force of this Act, the provisions in force at the time of entry into force of this Act shall apply.

THEY 230/2014 , LaVM 26/2014, EV 319/2014