Appealing against inheritance and gift tax decisions
You can appeal against an inheritance or gift tax decision after the assessment process has been completed. To make an appeal, file a written claim for adjustment to the Assessment Adjustment Board. Always check the appeal period in the instructions for appeal enclosed with the decision letter. You can submit the claim for adjustment in MyTax or with a paper form.
Who can submit an appeal?
Appeals against inheritance and gift tax decisions can be made by the taxpayer, i.e. the beneficiary receiving the inheritance or gift.
How to submit an appeal in MyTax
Go to the Activities tab and then click the All adjustment matters link under Claims for adjustment. Click the appropriate link:
- Claim for adjustment of gift tax
- Claim for adjustment of inheritance tax.
Fill in and submit the claim.
How to submit an appeal with a paper form
You can submit a claim for adjustment by filling out Form 3625 (available in Finnish and Swedish, link to Finnish). Alternatively, you can make a free-form claim. The claim for adjustment must include:
- the name and personal ID of the person making the claim
- the tax decision you are appealing against (give the decision number)
- the changes you are requesting
- the grounds for these changes.
Enclose photocopies of any relevant documents that support your claim, unless you have already sent them to the Tax Administration. If you want the decision to be sent to your representative, please say so in the claim and enter the representative’s address as the address for correspondence.
Send the claim for adjustment and the enclosures to:
Finnish Tax Administration
Claims for adjustment
P.O. Box 650
Alternatively, you can deliver them to a local tax office.
Deadlines for filing a claim for adjustment
The deadline depends on the date of gift or the deceased person’s date of death. Always check the deadline in the instructions for appeal, which are enclosed with the decision.
Deadlines for claims for adjustment (in Finnish and Swedish, link to Finnish)
Only claims submitted within the appeal period will be considered
Claims for adjustment must be submitted to the Tax Administration before the deadline. Remember to allow enough time for postal delivery to ensure that your documents arrive at the Tax Administration by the last day of the appeal period. Claims that arrive after the appeal period will not be considered.
Taxes must be paid even if an appeal is pending
You must pay your taxes by their original due dates. If you leave a tax unpaid, it will collect interest, even if you have made a claim for adjustment for it. However, you may request the Tax Administration to prevent or postpone any recovery of tax by enforcement while your claim is being processe. Read more about interruption of enforced recovery. If the recovery of the tax is prevented of postponed, the original overdue amount will continue to accrue late-payment interest as normal.
Appeals to the Administrative Court and Supreme Administrative Court
If you disagree with the Adjustment Board’s decision, you can file an appeal to the Administrative Court. Always check the appeal period in the instructions for appeal, which are enclosed with the decision.
Check the appeal deadlines (in Finnish and Swedish, link to Finnish)
Appeals must be delivered to the Administrative Court by the end of the appeal period. You can also file an appeal in the e-service of the Administrative and Special Courts (available in Finnish and Swedish, link to Finnish).
- Check the addresses of Administrative Courts (www.oikeus.fi).
If you disagree with the ruling of the Administrative Court, you can appeal to the Supreme Administrative Court, provided that the Supreme Administrative Court grants you leave to appeal. You must make the appeal within 60 days of receiving notice of the Administrative Court’s decision. Appeals to the Administrative Court or Supreme Administrative Court may be subject to a fee.
- More information on the fees charged by courts of law (www.oikeus.fi).