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Inheritance – instructions for dealing with inheritance taxes

These pages discuss matters relating to bereavement and inheritance including instructions for arranging the meeting for taking inventory of the property the deceased person left behind, and instructions for preparing a deed of inventory that contains all the facts and information that are needed.

Inheritance taxes are assessed for one individual taxpayer at a time. If you are an inheritor, you can use the calculator to estimate of how much tax you must pay.

After the inventory meeting of the estate, the property can be distributed. These pages also give you instructions for sending the photocopied deed of distribution to the Tax Administration, and instructions for making the death estate cease.

  • Inventory of the estate’s property

  • The estate inventory meeting

    3 months after the deceased person’s death A written deed is prepared and signed at the meeting.

    Read more about the estate inventory

  • Deed of estate inventory

    It is necessary to write and sign the deed of estate inventory.

    Read about the required information content

  • Sending the deed to the Tax Administration

    1 month after the estate inventory meeting.

    Submitting the deed of estate inventory

  • Arranging for an authorised agent

    Giving a letter of authorisation to an agent can make it easier to deal with taxes.

    How a death estate can authorise an agent

  • Inheritance tax

  • Inheritance tax calculator

    You can obtain a preliminary estimate of the tax amount before the you receive the Tax Administration’s decision.

    Go to the calculator

  • Inheritance tax decision

    The Tax Administration sends the decision to each inheritor and to the authorised agent.

    Read more about the decision on inheritance taxes

  • Instructions for payment

    You receive payment instructions enclosed with the Tax Administration’s decision on your inheritance tax.

    Read more about paying inheritance taxes

  • Distribution of estate

  • Deed of estate distribution

    When the estate inventory meeting has been held, the estate can be distributed. One photocopied example of the deed of distribution must be sent to the Tax Administration.

    How to send the deed of distribution

  • Making the death estate cease

    Death estates cease to exist when they are distributed and when a photocopy of the deed of distribution is delivered to the Tax Administration.

    Read more about a ceased estate

  • Tax returns for the estate’s final tax year

  • Managing the taxes of a death estate

    Please inform the Tax Administration of any changes in the estate’s contact information. We send the estate a pre-completed income tax return. Please check it, and submit any other tax returns that are needed up to the time when the estate ceases to exist.

    Go to the “Handling the taxes of a death estate” pages

Do you require information about something unrelated to taxes?

Visit Suomi.fi to read the "Death of a close family member" guide

Page last updated 9/25/2023