Tax refunds payable to an estate of a deceased person

If you have provided the estate's bank account details, refunds will be paid into that account. If you do not submit a bank account number, the refund will be paid as a money order via the OP Bank. The Tax Administration cannot distribute a refund payable to an estate to the shareholders of the estate.

Let the Tax Administration know the estate's account number

The estate's account should not be closed until the Tax Administration has assessed the estate's taxes and transferred its refund, if any, to the bank account.

If a deceased person's estate has a valid bank account but the Tax Administration has not been informed of its number, you must request documentation from the bank proving that the account is the right one – for example, the bank may provide a copy of its statement of account for this purpose.

Alternatively, you can fill in the second page of the Notice of bank information of an estate (Form 7926e). The form requires an endorsement from the bank.

If you want us to pay the tax refund for 2019 into a bank account, check the date by which you must submit the missing or changed account number. You can find the dates on the page Which bank account is the refund paid into? If you submit the information on paper, make sure you do so well before the deadline.

If the estate does not have a bank account, you need a power of attorney

If no bank account is currently valid, the deceased person's estate may authorise someone to give their own bank account number to the Tax Administration on the Notice of bank information of an estate (Form 7926e).

When all the shareholders have given you their powers of attorney for this, you can fill in the form with your personal details and bank account number.

Enclose the following documentation:

  • List of the estate's shareholders
  • Powers of attorney from each one
  • Photocopy of the list of shareholders as enclosed to the deed of inventory of the estate
  • Certified photocopy of the deceased person's will which has been published and approved, if a will has been made
  • Certified photocopies of extracts from the population register that establish the family relations and estate shareholders, if no estate inventory has been conducted

You can use the power of attorney enclosed with Form 7926e, or write out separate letters of powers of attorney that contain the same details. Banks may issue power-of-attorney forms. However, these forms are not accepted for the purpose of informing the Tax Administration of the account number.

Using MyTax for submitting the bank account number – estates registered for VAT and non-resident estates

If the estate is VAT registered, or if it is a non-resident estate, you must use MyTax for the submittal of the bank account number. These estates are only allowed to use the paper form if there is a special reason.

You must log in with a Katso ID on behalf of the estate. To submit bank information, the Katso user must be the master user, parallel master user, or have the Company MyTax role. Set up a Katso ID at yritys.tunnistus.fi.

Refunds paid as a money order

If you have not given us your account number, we pay you the refund in the form of a money order via the OP Bank. However, tax refunds of less than €15 are paid as money orders only at the taxpayer's request.

The bank will send you a letter about the money order. The letter goes to the address saved in the Tax Administration’s records as your address. You cannot receive the money order unless the address is in Finland.

After receiving the letter, you can cash the refund at any branch office of the OP Group in Finland within 28 days of the date printed on it. These services are subject to a charge as stated in the OP Bank's price list. For more information, see the instructions printed on the money order you receive from the bank.

We do not use money orders for paying out refunds that exceed €1,700. We only pay these refunds to the beneficiary's bank account.

For more information, see the guidance issued by OP on cashing a money order (www.op.fi)

List of branch offices (www.op.fi)