Inheritance tax return – the decedent lived abroad (3620e)
An inheritor or a beneficiary uses this form for filing if the decedent lived abroad on his or her date of death and a Finnish estate inventory deed has not been drawn up. The form must be also be submitted if both the decedent and the inheritor lived abroad and the inheritance consists of immovable assets located in Finland.
An inheritance tax return must be filed within three months from the decedent’s date of death. The return must be filed even if the estate has not yet been distributed.
Send the Inheritance tax return by post.
From Finland, use the address:
Perintö- ja lahjaverotus
From abroad, use the address:
Finnish Tax Administration – Verohallinto
Inheritance and Gift Tax (Perintö- ja lahjaverotus)
PO Box 760