The basic idea behind an advance inheritance is the principle of equal treatment - i.e. that parents usually want to treat their children...

A gift is something given voluntarily directly or indirectly without payment in return. A gift can be measured in money or money’s worth...

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...

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...

A death of a person means the birth of an Estate. The estate will live on until a copy of the division of properties is handed in to the...

I come across persons with common law trust funds in my work more and more often. People who have put a great deal of time and effort in...