[{"data":1,"prerenderedAt":754},["ShallowReactive",2],{"page-seo-\u002Fcountry\u002Ffinland\u002Finheritance-tax":3,"all-country-compare-pairs":128},{"page":4,"parsedFilters":35},{"id":5,"title":6,"bestFor":7,"body":13,"country":27,"countryFacts":28,"countrySlug":34,"description":19,"excerpt":35,"extension":36,"faqs":37,"flag":47,"heroImage":35,"howItWorks":48,"lastUpdated":52,"meta":53,"metaDescription":54,"metaTitle":55,"navigation":56,"otherTaxes":57,"pageType":78,"path":79,"relatedFormations":80,"relatedGuides":81,"seo":82,"stem":83,"summaryCards":84,"taxBracketSections":101,"taxBrackets":102,"taxRates":103,"taxSlug":119,"taxType":120,"visas":121,"watchOut":122,"__hash__":127},"taxes\u002Fcountry\u002Ffinland\u002Finheritance-tax.md","Inheritance tax in Finland",[8,9,10,11,12],"Families","Investors","High earners","Expats","Family offices",{"type":14,"value":15,"toc":23},"minimark",[16,20],[17,18,19],"p",{},"The 2026 reform made Finnish succession meaningfully friendlier without changing its shape. Tax still falls per heir on personal shares, still splits close family from outsiders, and still pools gifts — but the tax-free slice per heir jumped from EUR 20,000 to EUR 30,000, gifts from EUR 5,000 to EUR 7,500, and household effects to EUR 7,500. A couple leaving EUR 200,000 to two children now sees each child taxed from EUR 30,000 at 7% to 10%, where the old line bit from EUR 20,000. Spouses layer a EUR 90,000 deduction and tax-free equalization on top.",[17,21,22],{},"The mechanics reward early, wide distribution. Per-heir bands mean more heirs at lower rates beat fewer heirs at higher ones; lifetime gifts at 8% to 17% beat death transfers at 7% to 19% only when they stay below the pooling radar across three-year windows; and the three-year deathbed clawback punishes waiting too long. Minor children's EUR 60,000 deduction adds another timing lever for young families. With no wealth tax on the stock and moderate capital rates on lifetime realisations, Finnish families generally do best moving value steadily during life — documented, pooled-aware, and split across as many close heirs as the family allows.",{"title":24,"searchDepth":25,"depth":25,"links":26},"",2,[],"Finland",{"region":29,"currency":30,"taxTreaties":31,"euBlacklist":32,"fatfStatus":33},"Europe","EUR","75+","No","Compliant","finland",null,"md",[38,41,44],{"question":39,"answer":40},"Does Finland have inheritance tax?","Yes. Each heir pays 7% to 19% for close family or 19% to 33% for others, above a EUR 30,000 per-heir threshold since 2026.",{"question":42,"answer":43},"Are gifts taxed in Finland?","Yes, above EUR 7,500 per donor with three-year pooling. Close-family gifts pay 8% to 17% by band.",{"question":45,"answer":46},"What relief do spouses get?","A EUR 90,000 deduction plus tax-free marital equalization, on top of the EUR 30,000 threshold.","🇫🇮",[49,50,51],"Finland levies inheritance and gift tax per heir, not per estate. Each beneficiary is taxed on their own share above a EUR 30,000 threshold for inheritances and EUR 7,500 for gifts, both raised in the 2026 reform.","Close family — spouses, children, parents and grandchildren — pays 7% rising to 19% by band. Others pay 19% rising to 33%. Gifts use slightly higher entry rates of 8% to 17% for close family.","Spouses deduct EUR 90,000 and minor heirs EUR 60,000. Gifts from the same donor pool over three years, and gifts within three years of death rejoin the estate.","September 2026",{},"Finland inheritance tax guide. 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