Heirs of the estate in Finland: who are the parties to the estate?

Who are the parties to the estate?

Heirs: primary parties

The closest heirs are direct descendants: children, with each child receiving an equal share. If a child died before the deceased, their children (the deceased's grandchildren) take their place. This right of representation continues indefinitely in the descending line.

Surviving spouse: until division of marital property

The surviving spouse is a party to the estate as long as the division of marital property (ositus) has not been completed. However, the spouse ceases to be a party if they have no matrimonial right (avio-oikeus) to the deceased's property, for example because a prenuptial agreement excludes it, unless the spouse is simultaneously an heir or universal testamentary beneficiary.

If the deceased left no direct descendants, the surviving spouse inherits the entire estate, unless divorce proceedings were pending at the time of death. If there are children, the spouse does not inherit directly, but has important protective rights.

The surviving spouse has the right to keep the estate undivided, unless a direct descendant demands division or a will provides otherwise. Regardless of such a demand, the shared home and ordinary household goods as a rule remain in the surviving spouse's possession.

Universal testamentary beneficiaries

A person to whom the deceased bequeathed the entire estate, a defined share of it, or all remaining property through a residuary clause. A specific bequest (e.g. a particular item or sum) does not make the recipient a party to the estate.

Secondary heirs: when there are no direct descendants

If there are no direct descendants, the parents inherit, each receiving half. If a parent has died, their share is divided among the deceased's siblings; a deceased sibling's place is taken by their descendants.

Next in line are the grandparents. If a grandparent has died, their children (the deceased's uncles and aunts) receive the grandparent's share. More distant relatives such as cousins do not inherit under Finnish law. If there are no heirs at all, the estate passes to the state.

Cohabiting partner: not a party to the estate

A cohabiting partner (avopuoliso) is not a party to the estate and does not inherit without a will, regardless of the length of cohabitation or whether there are common children. However, the cohabiting partner may in certain circumstances receive financial assistance from the estate if their livelihood has deteriorated due to the death.

Joint administration and decision-making

The estate is jointly administered by all parties from death until the division of inheritance. Under Chapter 18, Section 2 of the Code of Inheritance, the parties must jointly administer estate property for the purpose of settling the estate, jointly represent the estate against third parties, and jointly bring and defend actions concerning the estate.

Actions requiring agreement of all parties

The Code of Inheritance requires joint action for the administration of the estate. In practice, this means that selling real estate or apartments, closing estate bank accounts or distributing funds, entering into inheritance division agreements, and making significant contracts on behalf of the estate all require the agreement of all parties.

The Code does not use the term "unanimity" as a formal legal standard, but the requirement for joint action has the same practical effect.

What one party can do alone

There is an exception: a measure that cannot be delayed may be carried out without obtaining the consent of all parties. In practice, this covers paying funeral costs and essential bills, insuring property, and taking urgent steps to preserve the value of assets.

Power of attorney as a practical solution

Most commonly, the parties give one person a power of attorney to handle estate matters. Banks accept a specific power of attorney signed by all parties. This is the most practical approach when parties live in different locations or abroad.

How to determine who the parties are

Identifying the parties is the task of the genealogy report, a chain of official certificates identifying all heirs. A person whose right as an heir or universal testamentary beneficiary is disputed is nevertheless treated as a party to the estate. Under Chapter 20, Section 5 of the Code of Inheritance, the estate inventory deed must be accompanied by an extract from church records or the corresponding register showing the surviving spouse and the heirs; the genealogy report is the practical name for this set of documents. Banks generally require it before the estate's assets can be used or disposed of, although an individual party can obtain the date-of-death balances of the deceased's accounts by proving their status with a narrower extract.

The Digital and Population Data Services Agency (DVV) can also, on application, confirm the list of parties recorded in the estate inventory deed. The confirmation costs 137 € or 245 € (2026) and processing takes around eight weeks; a confirmed deed is accepted as proof of the parties when dealing with banks and other authorities.

Special situations

Minor party to the estate

A minor is represented by a guardian, usually a parent. If an heir or testamentary beneficiary is legally incompetent and has no guardian, the person holding the estate must notify the guardianship authority (DVV) in accordance with the Guardianship Act.

If the parent who would normally act as guardian is also a party to the estate, a conflict of interest may arise, in which case DVV may need to appoint a substitute guardian. Whether an actual conflict of interest exists depends on the specific circumstances and must be assessed on a case-by-case basis. Significant legal acts on behalf of a minor, such as renouncing an inheritance or selling real estate, require DVV's authorisation.

A party dies before division

If a party to the estate dies before the division of inheritance, their share transfers to their own estate, meaning their heirs take their place. The circle of parties can grow significantly, which is one reason why the estate should be divided within a reasonable timeframe.

Estate without disputes: from joint administration to agreement

In most cases, the estate is administered jointly without major disagreements, and the parties agree on how bank accounts, real estate and other assets are handled.

If the parties cannot agree, any one of them may apply to the district court for the appointment of an estate distributor (pesänjakaja). The court appoints a suitable person upon application. The distributor is an independent professional, usually a lawyer, who divides the estate according to law.

Obligations of the parties

The estate inventory must be conducted within three months of the death, unless the deadline is extended. The party or parties responsible for arranging the estate inventory are obligated to ensure that the estate inventory deed is submitted to the Tax Administration.

As a rule, a party is not personally liable for the deceased's debts. Personal liability may arise for a party responsible for arranging the estate inventory who neglects to do so within the deadline, or for a party who provides information they know to be false or conceals relevant facts. Liability can be avoided by showing that the creditor suffered no loss. The debts of the deceased are paid from the estate's assets. Estate property must be preserved until division.

If the parties cannot agree on administration, any party may apply for the appointment of a court-appointed estate administrator, who takes over the management of the estate in the interest of all parties.