The heirs of an estate are individuals or entities with a legal right to the deceased’s assets. This process can be multi-faceted and complex, as the inheritance order and the status of heirs are determined by several factors. The division of the estate involves the application of relevant legal provisions and regulations, which are crucial in the process. This article will discuss the heirs of an estate, their roles in the inheritance division, and examine the relevant provisions of the Finnish Inheritance Act (Perintökaari) and the Marriage Act (Avioliittolaki).

1. Statutory Heirs, Adopted Children, and the State as Heirs

Statutory heirs are those who inherit the estate under the law without a will. These can include the deceased’s children, parents, siblings, or other close relatives. An estate inventory (sukuselvitys) will determine who the statutory heirs are. This document includes all necessary certificates for identifying the heirs, and it can be requested from the Population Register Centre or the church, depending on whether the deceased was a member of the church.

Provisions under the Inheritance Act:
According to the Finnish Inheritance Act (Act No. 40/1965), statutory heirs divide the estate according to their inheritance rights. Section 2 of Chapter 1 of the Inheritance Act specifies that direct descendants (children) are the first to inherit under the order of succession. If there are no direct descendants, the inheritance may pass to more distant relatives or, in the absence of any heirs and a will, to the state.

Effect of a Will:
A statutory heir’s inheritance rights can be overridden by a will, but the decedent’s direct descendants (usually children) have a compulsory share (legitime) of the estate, regardless of the terms of the will (Chapter 7, Section 5 of the Inheritance Act).

Adopted children are also considered in the estate inventory. The inheritance rights of adopted children depend on the type of adoption. Full adoption (adoptio plena) conducted after 1980 grants adopted children the same rights as biological children, while partial adoption (adoptio minus plena) conducted before 1980 confers only partial inheritance rights from both the adoptive and biological parents. This can be complex, so expert legal advice may be required. If the deceased has no heirs and has not made a will, the estate is
inherited by the Finnish State. This situation arises when there are no close relatives with inheritance rights (Chapter 5, Section 1 of the Inheritance Act).

2. General Legatees and Specific Legatees

A general legatee is an individual or entity entitled to a portion of the deceased’s estate according to the will. This is not the same as an heir, but rather a recipient of a bequest.
A specific legatee is a person or entity to whom specific items of property, such as money or tangible assets (e.g., a car or property), are bequeathed. A legatee is not an heir and is entitled only to the specific bequest, as per the terms of the will.

Under the Inheritance Act, a legatee does not become an heir and does not participate in the general division of the estate but is entitled only to the specific bequest.

3. Spouse and Former Spouse

The deceased’s spouse (widow/widower) and any potential former spouse are heirs to the estate until the division of the property (partition) between the spouses has been carried out. The division separates the spouses’ assets, either partially or entirely, depending on whether the marriage agreement includes a marital property regime or an agreement to limit the right of property division.

Provisions under the Marriage Act:
The Finnish Marriage Act (Act No. 234/1929) provides that spouses have a right to property division, as per the marital property regime in place. The marriage act grants spouses property rights to joint assets during the marriage, and such rights must be dealt with upon the death of a spouse. If property division has not occurred, the former spouse may remain an heir.

Section 85 of the Marriage Act allows for property division after the death of a spouse, and if the division has not been conducted, a former spouse may still inherit from the deceased spouse’s estate. Importantly, there is no time limit for completing property division, and thus the former spouse could remain a co-heir if the division was not completed during the marriage.

4. Subsidiary Heirs

Subsidiary heirs are individuals who do not inherit immediately upon the death of the decedent but will inherit later. For example, in cases where the decedent had no children, the estate may go to the surviving spouse, and the subsidiary heirs may inherit only after the spouse’s death.

Provisions under the Inheritance Act:
Subsidiary heirs may be either statutory heirs according to the law or those designated in a will. They are included in the estate inventory, even though they may only inherit at a later time. Chapter 3, Section 1 of the Inheritance Act specifies that subsidiary heirs inherit in a subsequent phase, for example, upon the death of the surviving spouse.

5. Estate Inventory and Verification of Heirship

The verification of the heirs listed in the estate inventory through the Digital and Population Data Services Agency (Digi ja väestötietovirasto) is not mandatory, but it can facilitate the handling of the estate. For instance, when a real estate transaction is conducted, the buyer may request verification of the seller’s right to own the property.

6. Conclusion

The heirs of an estate can include various individuals and entities, such as statutory heirs, adopted children, the state, spouses, former spouses, general legatees, and subsidiary heirs. The division of the estate and the management of assets require a thorough understanding of the provisions of the Inheritance Act and the Marriage Act, as well as the implications of any wills. Estate administration can be a complex process that often necessitates expert legal guidance.

If you have questions regarding the administration of an estate or require assistance with inheritance law matters, it is advisable to contact Asianajotoimisto Fenno. Our experienced attorneys will assist you in understanding your rights and ensuring that the estate is managed in accordance with the law.