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Handling the taxes of a death estate

After the decedent’s death, the estate left behind is required to manage a number of tax affairs.

The parties that bear responsibility for the estate’s taxes are the shareholders, i.e. the heirs, the beneficiaries of a last will and testament, and the surviving spouse up to the time when distribution of matrimonial assets is completed. These parties must fulfil the estate’s tax obligations until the estate is distributed and treated as having ceased.

If you inherit only a specific asset by virtue of a last will and testament, you are not regarded as a party to the estate.

This page and the following pages provide useful information, support and guidance for handling the taxes of an estate.

Need information about inheritance taxes? Go to Inheritance taxes

  • General instructions on managing taxes and the estate's contact information

  • Arrange for an authorised agent

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

    How to grant an authorisation

  • Inform the Tax Administration of the address of the estate’s contact person

    The estate’s shareholders must assume responsibility for keeping the address information up to date.

    How to send an address change notice

  • Submit the estate’s bank account number

    Make sure of having informed the Tax Administration of the estate’s bank account number for tax refunds.

    How to submit bank account numbers

  • Pre-completed tax returns

  • Check the estate’s pre-completed return

    We send the estate a pre-completed income tax return every year in spring, up to the time when the estate ceases to exist.

    Read more about the tax return of an estate

  • Tax refunds and back taxes

    If the Tax Administration has the estate’s bank account number on file, we send the amount there.

    Read more about refunds and back taxes

  • The estate’s income, expenses and taxes

  • Selling the estate’s property and assets

    Any sales must be reported to the Tax Administration. Read the instructions as appropriate for your circumstances.

    Selling the estate’s property or inherited property – how to deal with taxes

  • Rental income

    When an estate rents out property and starts receiving rental income, the amount must be included in the estate’s income tax return.

    Rental income: completing the tax return and paying the tax

  • Real estate

    When the estate is an owner of real estate, it is necessary to pay real estate tax.

    Read more about real estate taxes

  • Farming, agriculture and forestry

    When the estate operates agriculture or forestry, the estate has to submit tax returns on its initiative.

    Remember to submit the tax returns as needed

  • Income tax returns required of foreign estates

    If the status of the deceased person’s estate is foreign estate, it must pay tax on its income from Finnish sources only. The tax return must be submitted on the estate’s initiative.

    Read more about a foreign estate

  • When tax management is no longer necessary

  • 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

Page last updated 4/14/2023