HEIRS

The copyright of a work is valid for 70 years from the end of the year in which the author died. Copyright and the revenue from the use of a copyrighted work can be inherited like other property.

We will continue to grant performing and reproduction licenses and collect royalties in accordance with the membership agreement even after the death of the music author. We will distribute the royalties we collect to the music author’s heirs, unless they separately terminate the membership agreement.

Do this if you inherit copyrights

Do this if you inherit copyrights

• First, do the estate inventory. Copyright can only be transferred after the estate inventory has been completed.
  • Royalties paid before the music author’s death do not need to be recorded in the estate inventory.
  • In addition, the value of any future royalties cannot be determined in advance, as it depends on whether or not the author’s works are used. It is enough to include the following statement in the estate inventory: “Possible royalties based on the Teosto membership agreement, the value of which cannot be determined.”
• Complete the forms on this page that are needed in your situation and submit them to our customer service with your signature and the required appendices.

What forms should be submitted to Teosto in each situation?

1. IF THE ESTATE IS TO BE DISTRIBUTED, PLEASE SUBMIT

• The “agreement on a partial estate distribution” form, signed
• The estate inventory (if there is a will or a prenuptial agreement, these should be included as appendices)
  • PLEASE NOTE! It is not necessary to submit a report on the deceased’s family relationships.
• The deed of division of property if the widow(er) has received a share of the copyright on the basis of marital right
• The deed of distribution
• Power of attorney to represent copyrights, signed
  • If there are two or more heirs who will be rightholders, they must grant a power of attorney to one person for dealing with all copyright-related matters as a Teosto contact person on behalf of all the heirs. The person with the power of attorney can be one of the heirs or an outsider.
  • If there is only one heir, the power of attorney will not be needed, unless the heir wants to authorise another person to deal with copyright-related matters on the heir’s behalf. In this case, the heir can authorise any person with legal capacity to represent them.
  • The authorisation will not affect the distribution and payment of royalties.

The person appointed as the heirs’ representative must also apply for a username for Teosto’s web service. The representative needs a username so that they can view any royalties to be paid to the heirs. The username is also needed for submitting work notifications if the heirs grant new arrangement or translation licenses or if works are found posthumously and the heirs want to register them.

2. IF THE ESTATE IS NOT TO BE DISTRIBUTED, PLEASE SUBMIT

• The “agreement on the joint ownership of the estate” form, signed
• The estate inventory (if there is a will or a prenuptial agreement, these should be included as appendices)
  • PLEASE NOTE! It is not necessary to submit a report on the deceased’s family relationships.
• The deed of division of property if the widow(er) has received a share of the copyright on the basis of marital right
• Power of attorney to represent copyrights, signed
  • If there are two or more heirs who will be rightholders, they must grant a power of attorney to one person for dealing with all copyright-related matters as a Teosto contact person on behalf of all the heirs. The person with the power of attorney can be one of the heirs or an outsider.
  • If there is only one heir, the power of attorney will not be needed, unless the heir wants to authorise another person to deal with copyright-related matters on the heir’s behalf. In this case, the heir can authorise any person with legal capacity to represent them.
• The authorisation will not affect the distribution and payment of royalties.

The person appointed as the heirs’ representative must also apply for a username for Teosto’s web service. The representative needs a username so that they can view any royalties to be paid to the heirs. The username is also needed for submitting work notifications if the heirs grant new arrangement or translation licenses or if works are found posthumously and the heirs want to register them.

PDF documents can be submitted to us either by post or by email as attachments to omateosto@teosto.fi. Check our postal address on the bottom of each page.

Payment of royalties to heirs

After the author’s death, performing and reproduction royalties can be paid to the undistributed estate or personally to each rightholder heir in accordance with the division of property and the distribution of the estate.

You submit the contact details and bank account number of the undistributed estate when you complete the “agreement on the joint ownership of the estate” form.

You submit the names, contact details and bank account numbers of the heirs of the distributed estate when you complete the “agreement on a partial estate distribution” form.

Taxation of royalties

Tax is withheld on the royalties paid to the estate in the year of the author’s death in accordance with the author’s personal earned income tax rate or a separate rate obtained for the estate. If the estate is distributed in terms of copyright, the royalties received by the heirs after distribution will be considered capital income, on which tax is withheld according to the current capital income tax rate.

If there is only one heir to the estate, the withholding will be done according to the capital income tax rate immediately after the deed of estate inventory has been submitted.

Heirs cannot be voting members of Teosto

Persons who have become rightholders and Teosto members through marital right, inheritance or a will cannot apply to become voting members of Teosto. The difference between members and voting members is that voting members have decision-making power in Teosto. This does not affect royalty distribution.

Our customer service can assist you and give you more information. You can find our customer service’s contact details on the Contact Us page.