Editorial standards
Content is drafted with AI assistance, reviewed by an estate inventory specialist, and only cites official Finnish sources. This page explains the process.
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.
Jenny Pekkarinen, an estate inventory specialist and former employee of the Finnish Tax Administration's inheritance and gift tax unit, reviews every guide before publication. The review verifies that statutory references, tax calculations, and interpretations of Verohallinto'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 Business Administration from Tampere University.
Every published guide links to official references at the end. We only cite the following authorities:
If a guide does not link to an official source, it fails the content review and is not published.
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. The changes that took effect on 1 January 2026 — €30,000 inheritance tax threshold, €7,500 gift tax threshold, €90,000 spouse deduction — are reflected in every guide reviewed after that date.
Guides provide general background information, not legal advice tailored to a specific estate. If the estate involves a will, dispute, foreign assets, business operations, or other unusual circumstances, we recommend consulting a lawyer or tax advisor.
If you spot an error, outdated information, or ambiguity in a guide, send a message to support@perukirja.io. We correct identified errors as soon as possible and update the guide's review date.