How perukirja.io's guides are written

The role of AI

Guides are drafted with AI assistance. AI condenses long source texts, structures complex legal language into readable form, and provides examples. It does not resolve individual interpretive questions. Applying the Code of Inheritance (perintökaari), the Inheritance and Gift Tax Act, and the Finnish Tax Administration's guidance to a specific estate requires human review.

Expert review

Jenny Pekkarinen, an estate inventory specialist and former employee of the Finnish Tax Administration's inheritance and gift tax unit, reviews the guides' content. Reviewed guides show their review date. The review verifies that statutory references, tax calculations, and interpretations of the Tax Administration's guidance are accurate.

Jenny worked at the Finnish Tax Administration for two years: receiving, verifying, and calculating inheritance tax on perukirja documents. She holds a Bachelor of Science in Economics and Business Administration from Tampere University.

Read more about Jenny's background →

Sources

Every published guide links to official references at the end. We only cite the following authorities:

• Code of Inheritance, Inheritance and Gift Tax Act, and other statutes — finlex.fi
• Finnish Tax Administration guidance and tables — vero.fi
• Digital and Population Data Services Agency guidance — dvv.fi
• National Land Survey for real estate and forest valuations — maanmittauslaitos.fi
• Transport and Communications Agency for vehicle data — traficom.fi
• Business Information System for business-asset valuations — ytj.fi
• Parliament and Suomi.fi as background — eduskunta.fi, suomi.fi

If a guide does not link to an official source, it fails the content review and is not published.

Updates and review date

Every guide shows its publication date and, after expert review, the review date. When statutes, tax thresholds, or Verohallinto's guidance change, we update the guides. For example, the changes that took effect on 1 January 2026 (the €30,000 inheritance tax threshold, the €7,500 gift tax threshold, and the €7,500 tax-free limit for household effects) are reflected in every guide reviewed after that date.

This is not legal advice

Guides provide general background information, not legal advice tailored to a specific estate. If the estate involves a disputed will, foreign assets, business operations, or other unusual circumstances, we recommend consulting a lawyer or tax advisor.

Corrections and feedback

If you spot an error, outdated information, or ambiguity in a guide, send a message to tuki@perukirja.io. We correct identified errors as soon as possible and update the guide's review date.