Inheritance tax return – the decedent lived abroad (3620e)
As an heir, inheritor or other beneficiary of a last will and testament, you must submit this form in the following circumstances:
- The decedent’s country of tax residence at their date of death was another country, not Finland.
- Both the decedent and you live abroad and immovable property included in the inheritance is situated in Finland.
Inheritance tax returns must be submitted to the Finnish Tax Administration even if the provisions of a tax treaty prevent Finland from imposing inheritance taxes.
The inheritance tax return must be filed in 3 months of the date of death. Inheritance tax returns must be submitted even in cases where the estate is yet to be distributed.
File the inheritance tax return in MyTax.
If you cannot use MyTax to file the return, fill out and print the inheritance tax return form on paper.
In Finland, send the completed form to:
Verohallinto
Perintö- ja lahjaverotus
PL 760
00052 VERO
From abroad, use the address:
Finnish Tax Administration – Verohallinto
Inheritance and Gift Tax (Perintö- ja lahjaverotus)
PO Box 760
FI-00052 VERO
Download the form
Key terms:
The Tax Administration can use automated decision-making in the context of resolving tax matters. This means that a decision concerning your tax matter may be based on partial or full use of an automated decision-making system. Read more about automated decision-making at the Tax Administration (only in finnish).