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Foreign estate of a deceased person – how to report Finnish-source income

For purposes of taxation, a foreign estate is formed if the decedent had received income subject to tax in Finland during their lifetime, and was a resident of a foreign country at the time of their death.

Foreign estates are nonresident taxpayers. This means that the estate must pay tax on its income from Finnish sources only. The majority of foreign estates receive Finnish-source income relating to assets or property located here. Items of income in this category include:

  • Rental income, sales profits, capital gains and other real property-related income including income from a housing-company apartment
  • Income from sales of timber

Complete paper forms when you submit a tax return

Under Finnish law, foreign estates are corporate entities. For this reason, the Tax Administration does not send a pre-completed tax return to a foreign estate although Finnish estates of deceased persons always receive a pre-completed tax return.

If a foreign estate receives income from sources in Finland, it must submit a tax return on its initiative, filing Form 6 to give details on the Finnish-source income received. The deadline is end of April the year that follows the tax year, i.e. April of the year after the decedent’s death.

Foreign estates that have made a sales profit from selling an apartment, house or summer cottage must submit Form 9 to inform the Tax Administration of the gained income.

Foreign estates must complete paper tax forms.

Instructions for filling in Form 6 (in Finnish and Swedish, link to Finnish)

Form 6 – instructions for submitting the income tax return

9 Capital gain or capital loss (3013e)

Page last updated 4/14/2023