Finnish Maternity Act
I just came home from an IAFL-event (International Academy of International Family Lawyers) in Ibiza, Spain. There were lawyers from over...
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Advance inheritance
The basic idea behind an advance inheritance is the principle of equal treatment - i.e. that parents usually want to treat their children...
Gifts - a tool for inheritance planning
A gift is something given voluntarily directly or indirectly without payment in return. A gift can be measured in money or money’s worth...
Inheritance planning
The main questions in inheritance planning are: - to whom? - how much? - when? In order to plan you need tools. The most common tools in...
Choice of law clause
Last week I wrote about how your place of residence decides applicable law. I also mentioned that when it comes to certain specific legal...
Which law is to be applied?
Last week I wrote about how a person by moving to another State can decide where he/she is taxresident. But just because a person has...
Tax-resident vs. tax-nonresident
It's time to submit the annual tax returns in Finland and Finns are once again going through their receipts and checking for ways to...
Abolishing gift- and inheritance tax in the name of equality
Equality is a fundamental principle of taxation. Taxation must be carried out in such a way that the tax burden is imposed equally on all...
Informal relationships in the EU; co-habitation
According to Statistics Finland a cohabiting couple means: "A cohabiting couple is defined as two spouseless adults of different sex aged...
Taking a child on a vacation abroad, was not considered child abduction: what is allowed under joint
When parents divorce and decide not to parent together, an arrangement has to be made when it comes to the their mutual children...