Estate Planning · Finland
Estate planning lawyer in Finland for wills, forced shares and cross-border estates
Estate planning in Finland is shaped by the Code of Inheritance, the Marriage Act and a tax framework that bites whenever property changes hands or crosses a border. Tell us what you need to arrange, and we introduce you to a Finnish advocate or licensed legal counsel who handles exactly that work. Matching is free and the first reply usually arrives within 24–48 hours.
- Wills, forced share and estate inventory
- Advocates and licensed legal counsel
- Property, transfer tax and cross-border estates
Free matching · No obligation · First reply typically within 24–48 hours
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Why planning matters
What estate planning in Finland actually involves
Estate planning in Finland sits at the meeting point of the Code of Inheritance, the Marriage Act and the tax rules that apply when assets change hands or cross a border. Whether you are drafting a will, protecting a child’s forced share, arranging the future of a Finnish property held from abroad, or dealing with an estate after a death, the details matter. Finnish succession law limits testamentary freedom, the default matrimonial property regime equalises assets on dissolution, and estate inventory follows a fixed timetable. Our free matching service introduces you to an estate planning lawyer in Finland who works with these rules daily, so you can move forward with clear, verified answers instead of general assumptions.
Finland in practice
How succession, property and taxes work in Finland
Finnish succession and matrimonial property law are codified, published in the free Finlex database and applied by 20 district courts, five courts of appeal and, on leave, the Supreme Court in Helsinki. The rules below are the ones that most often decide how an estate is planned, distributed and taxed.
Deferred community property and the avio-oikeus
Under the Marriage Act (234/1929), marriage does not change who owns what: each spouse keeps and manages their own assets during the marriage. On dissolution, however, the spouses’ net matrimonial property is equalised, giving each a right to half of the combined net value unless a prenuptial agreement (avioehto) or the nature of the asset excludes it. For cross-border families this is a central planning point.
Forced share (lakiosa) limits what a will can do
The Code of Inheritance (40/1965) protects direct descendants through the forced share: a child or grandchild is entitled to at least half of what they would have received under intestate succession, whatever a will says. The forced share is not applied automatically — the heir must claim it separately. A will simply cannot override it.
Estate inventory within three months of a death
After a death, an estate inventory (perunkirjoitus) must be drawn up within three months of the date of death. The deed of estate inventory is then submitted to the Tax Administration within one month of the inventory meeting. The inventory fixes the estate’s assets and liabilities and underpins both the distribution of the inheritance and the taxation of the estate.
Transfer tax when property passes on
Since 1 January 2024, transfer tax on Finnish real estate and buildings stands at 3%, while shares in a housing company or real-estate company and other securities attract 1.5%. The buyer files the transfer tax return and pays the tax on their own initiative within the deadlines set by the Transfer Tax Act (931/1996). The ownership route chosen therefore affects the total cost.
Who may represent you before Finnish courts
Since 1 January 2013, professional representation in Finnish courts is reserved to advocates (members of the Finnish Bar Association), licensed legal counsel under the Licensed Legal Counsel Act (715/2011) and public legal aid attorneys. A party may always appear in person. The protected title ‘asianajaja’/’advokat’ may be used only by Bar members, currently around 2,400.
Finnish-source income paid to heirs abroad
Dividends, interest and royalties paid from Finland to non-residents are subject to withholding tax at source: 30% on dividends for non-resident natural persons and 20% for non-resident corporate entities, subject to reduction under an applicable tax treaty, typically to 10–15% on dividends. Trade income of a non-resident without a permanent establishment is withheld at 35%. The treaty position must be checked case by case.
All figures, deadlines and procedural rules on this page come from official Finnish and European sources — Finlex, the Finnish Tax Administration, the Finnish courts service, the Finnish Bar Association and the European e-Justice Portal — as published in 2026.
- European e-Justice Portal — National justice systems: Finland
- European e-Justice Portal — Matrimonial property regimes: Finland
- Finnish Bar Association (Suomen Asianajajaliitto)
- Advocates Act (496/1958), Finlex
- Licensed Legal Counsel Act (715/2011), Finlex
- Finnish Tax Administration — Inheritance and estate inventory
- Finnish Tax Administration — Estate inventory meeting and deed
- Finnish Tax Administration — Transfer tax
- Finnish Tax Administration — Payments of dividends, interest and royalties to non-residents
- suomi.fi — Distribution of inheritance
- Finnish courts service — Fees and legal aid
- Finnish courts service — Divorce
- Finnish courts service — Appeal against a district court decision
- European e-Justice Portal — Time limits in Finland (civil matters)
Common concerns
What brings people to us about Finnish estates
These are the situations clients describe most often when they start looking for country-specific succession advice.
The will may not do what you think
You have signed a will, but a direct descendant’s forced share (lakiosa) can still claim at least half of the intestate share, and it is not applied unless the heir actively asks for it.
Assets sit in two countries
A holiday home in Finland, heirs abroad or a foreign bank account means two legal systems meet. The default matrimonial property regime and treaty withholding rates can both change the outcome.
Nobody explains the timetable
An estate inventory must be drawn up within three months of a death and filed with the Tax Administration within one month of the meeting. Families often learn this only when a deadline is close.
How we help
Free matching with estate planning specialists in Finland
We do not give legal advice. We listen to your situation and connect you with a lawyer licensed to act in Finland.
Advocates and licensed counsel
Since 1 January 2013 professional representation before Finnish courts is reserved to advocates, licensed legal counsel and public legal aid attorneys. We match you within those licensed categories.
Finland-specific knowledge
Your match works with the Code of Inheritance, the Marriage Act, estate inventory practice and the transfer tax rules every week, not with succession law in the abstract.
Cross-border capability
Finnish estates with heirs, property or accounts abroad raise matrimonial property, treaty and withholding questions. We look for lawyers used to handling both sides of the border.
Clear next step, no pressure
You describe the matter in a short form, we introduce suitable lawyers, and you decide whether to instruct anyone. The matching itself costs nothing and commits you to nothing.
Cross-border estates
Estate planning that crosses borders
Finnish succession and matrimonial property questions frequently involve another legal system. These are the European countries most often connected to estates with a Finnish element.
FAQ
Questions about estate planning in Finland
Do I need an estate planning lawyer in Finland if I already have a will?
A will is only one part of the picture. In Finland the forced share reserves at least half of the intestate share for direct descendants, and the default matrimonial property regime equalises assets between spouses on dissolution. An estate planning lawyer in Finland can check whether your will, your ownership arrangements and any prenuptial agreement actually work together, especially where property or heirs sit abroad.
What is the forced share (lakiosa) in Finnish inheritance law?
Under the Code of Inheritance (40/1965), a direct descendant — child or grandchild — is entitled to at least half of what they would have inherited under intestate succession, regardless of the terms of a will. The forced share is not applied automatically: the heir must claim it separately. A will cannot override it.
How long do we have for the estate inventory in Finland?
An estate inventory (perunkirjoitus) must be drawn up within three months of the date of death, and the deed of estate inventory is then submitted to the Tax Administration within one month of the inventory meeting. Missing these steps can complicate both the distribution of the inheritance and the taxation of the estate, so it is worth instructing counsel early.
Does marriage in Finland change who owns what?
No. Under the Marriage Act (234/1929) each spouse keeps and independently manages their own property during the marriage. On dissolution, however, the net matrimonial property of both spouses is equalised, so each is entitled to half of the combined net value, unless a prenuptial agreement (avioehto) or the nature of the asset excludes that right.
Can a lawyer qualified in another EU country represent me in a Finnish court?
Court representation in Finland is restricted: since 1 January 2013 only advocates (members of the Finnish Bar Association), licensed legal counsel and public legal aid attorneys may act as professional counsel before the courts, and you may always appear in person. An advocate qualified in another EU/EEA state may practise under the home-state title after registering in the Bar Association’s EU register, and may be admitted as an advocate after three years’ regular practice in Finland.
What does it cost to be matched with an estate planning lawyer in Finland?
Matching through our service is free and carries no obligation. If you instruct a lawyer, fees in Finland are freely agreed between client and lawyer — there are no binding statutory tariffs. Legal aid (oikeusapu) is means-tested and available to natural persons through public legal aid offices or through private advocates and licensed legal counsel.
Next step
Tell us about your Finnish estate
Describe your situation in a few lines — a will to prepare, an estate to administer, property in Finland or heirs abroad. We will introduce you to a lawyer licensed to work on it, without charge and without obligation.