Claim for adjustment of inheritance tax

These instructions concern inheritors. You can claim for adjustment of inheritance tax after receiving an inheritance tax decision.

Each inheritor must file a claim for adjustment themselves because the inheritance tax decision is personal. If you make a claim for adjustment on behalf of another person, you must have a power of attorney.

1

When can a claim for adjustment be filed?

You can file a claim for adjustment within 3 years from the end of the tax year. In inheritance taxation, the tax year is the year in which the deceased person died. Always check the time limit for claiming adjustment in the instructions for appeal enclosed with the inheritance tax decision.

If the last day of the calendar year is a Saturday or Sunday, the due date is the next business day. The claim for adjustment must arrive at the Tax Administration by 4.15 pm on the due date.

Deadlines for claims for adjustment
Deceased person’s year of death Claim for adjustment must arrive by
2020 2 January 2024
2021 31 December 2024
2022 31 December 2025
2

How to make a claim for adjustment

You can file a claim for adjustment in MyTax.

Go to MyTax

  1. Log in to MyTax and select Activities.
  2. Select All adjustment matters in the Claims for adjustment section.
  3. Click Claim for adjustment of inheritance tax.
  4. Fill in the claim for adjustment and then submit it.

If you cannot use MyTax: you can claim adjustment by submitting a paper form or a free-form request on paper.

If you submit a free-form claim for adjustment, make sure to state

  • the appellant’s name and personal ID
  • the tax decision appealed against (decision number)
  • how you want your tax to be adjusted
  • the grounds for claiming adjustment.

Enclose photocopies of documents you refer to, unless you have already submitted them to the Tax Administration. If you want the decision to be sent to your authorised representative, please say so in your claim for adjustment and enter the representative’s address as the address for correspondence.

Send the claim for adjustment and enclosures to the address:
Tax Administration
P.O. Box 650
FI-00052 VERO

3

After making a claim for adjustment

Pay the inheritance tax by the due date. If necessary, you can request a payment arrangement or an injunction to the recovery of the tax.

When your claim for adjustment has been processed, you will receive a decision on it in MyTax. The decision will also be sent by post to your home address. Check the estimated processing times

Further information and instructions on adjustment

Yes, you must pay your taxes on their due date even if you have claimed for adjustment. Interest for late payment is collected on unpaid taxes.

Call the Finnish Tax Administration’s service number +358 29 497 026 (Maksuliikenne) for the payment details.

If you have difficulties paying your taxes by the due date, we recommend finding out whether you are eligible for a payment arrangement. Read more on requesting a payment arrangement

If you are approved for a payment arrangement and you have no other unpaid taxes, the amount you have overpaid in taxes will be returned to you with interest.

A suspension of enforcement means that your taxes are not transferred to enforcement or that an already started enforcement is suspended for the time your claim for adjustment is processed. You can request for the suspension of enforcement when you claim for adjustment or separately later.

If you intend to pay the tax in full regardless of claiming for adjustment, we do not recommend requesting a suspension of enforcement.

If you request a suspension of enforcement, keep the following in mind:

  • Late-payment interest will be collected on the tax for the duration of the suspension as well, i.e. starting from the original due date of the tax until the date you pay the tax.
  • Tax refunds cannot be used towards back taxes during the suspension.
  • You cannot obtain a tax debt certificate or a certificate of paid taxes during the suspension.

The suspension of enforcement can be full or partial.

The enforcement of a tax can be suspended in two ways:

  • Full suspension: The taxes are not transferred to enforcement and your tax refunds or any payments you have made to the Finnish Tax Administration are not used.
  • Partial suspension: Your tax refunds and any payments you have made to the Finnish Tax Administration can be used towards the payment of your taxes, the taxes can be transferred to enforcement and your other assets may be seized as well. However, the National Enforcement Authority may not sell the seized assets before your case is processed.

The enforcement of taxes can only be fully suspended if the taxes have not yet been transferred to the National Enforcement Authority.

If your claim for adjustment is rejected, your request for a prohibition of enforcement is also rejected. In this case, the unpaid tax may be transferred to enforcement. However, the National Enforcement Authority may not sell any seized property, apartment shares or shares in a jointly administered real estate unit while your claim for adjustment is being processed.

You can cancel a claim for adjustment fully or partially. In MyTax, go to the ‘Activity’ tab. Select ‘Cancel a claim for adjustment’ under ‘Claims for adjustment’.

A decision on a claim for adjustment can be requested to be rectified by lodging an appeal to the administrative court. The deadline and instructions for appealing are in the appeal instructions appended to the decision.

Page last updated 1/5/2023