Estate inventory and submitting the deed of inventory to the Tax Administration

An estate inventory meeting must be held within three months from the death. The person who is the best informed on the deceased person’s wealth, usually their spouse or offspring, is responsible for the estate inventory.

Deeds of estate inventory are drawn up by banks, law offices, legal aid offices, etc. They also collect the documents relating to the deceased person’s assets and liabilities on your behalf. If you prepare the deed of estate inventory by yourself, make sure you have all the documents needed.

What should a deed of estate inventory include?

The Tax Administration has no template or form for a deed of estate inventory. You can use the templates available online and in book shops. The deed of inventory should include the information below. In addition, remember to enclose the required documents.

  • the deceased person’s heirs, surviving spouse, secondary heirs and other beneficiaries of the will; and their addresses and personal IDs
  • the person reporting the estate, and two trustees; they must sign the deed
  • the contact person’s name, address and telephone number

  • the heir’s or beneficiary's relationship to the deceased person
  • if an unmarried partner is a party to the estate, does either of the following apply:
    • the unmarried partner was previously married to the deceased person 
    • the unmarried partner and the deceased person have or have had a child together

  • the assets and liabilities of the deceased person and the surviving spouse on the day of death 
    • If the deceased person’s spouse died earlier but the spouse’s assets have not been divided yet, report the assets and liabilities of them both on the date of death of the later-deceased spouse.
  • whether the deceased person and the surviving spouse have a marital right to each other’s property
  • whether the surviving spouse will hand over any of the property to pay adjustment to the heirs of the spouse who died first
  • whether the surviving spouse will retain a right of possession to the apartment that was their home together
  • the will and any claims for lawful portions
  • any advancements made by the deceased person or the surviving spouse
  • gifts that an heir or a beneficiary of the will has received from the deceased person within the past three years prior to the death – give the date, value and description of the gift
  • insurance indemnities paid to the death estate or a beneficiary on account of the death – state the indemnity beneficiaries and amounts
  • a student loan granted to the deceased person – the value of the loan in the deed of inventory is €0. The death estate is not obliged to pay back a government-guaranteed loan.

Include the following deductions in the deed of estate inventory:

  • funeral expenses
  • expenses from the estate inventory
  • deceased person’s liabilities during lifetime

Liabilities include

  • home loan, hire-purchase debt, and credit card debt
  • deceased person’s tax debt during lifetime
  • water, electricity and telephone bills
  • unpaid medical expenses

Include the following documents: 

  • will and prenuptial agreement
  • deed of distribution if the estate has already been distributed
  • deed of partition or deed of estate distribution if the deceased person's spouse died earlier and if the distribution of matrimonial assets and the estate have been performed between the heirs of the deceased person and their earlier-deceased spouse.

Send us photocopies of the documents. Keep the original documents for yourself. 

In the enclosure, also state who is responsible for the death estate’s other tax matters. If it is a representative, every party to the estate must sign an authorisation in the deed of inventory or grant a separate power of attorney (Form 3630) (available in Finnish and Swedish, link to Finnish).

You do not have to enclose the following documents:

  • deposit balance statements
  • receipts of the estate’s expenses
  • extract from the personal register 
  • photocopy of another deed of estate inventory

We may ask you for more information later.

Submit the deed of inventory in Mytax or send it by post

Send us a photocopy of the deed of inventory and its enclosures within one month of the estate inventory meeting. You can use MyTax to send the deed of inventory electronically.

Send the deed of inventory in MyTax

If you cannot send the deed and its enclosures in MyTax, send the photocopies to:

Send the photocopies to:
Finnish Tax Administration
Inheritance and gift taxation
P.O. Box 760
00052 VERO

If you need to supplement the deed of inventory later, send the supplementary document to the above address. Alternatively, you can deliver the documents to your local tax office.

The Tax Administration stores the estate inventory deed and its enclosures in electronic format and destroys the paper documents.

Send the deed of inventory in time – if you file it late, you will have to pay a late-filing penalty or punitive tax increase.

Frequently asked questions

A deed of estate inventory is always required, even when the deceased person did not leave any property behind.

You can request an extension

  • for the estate inventory within three months of the deceased person’s death
  • for filing the deed of estate inventory within one month of the estate inventory.

Request an extension of time in MyTax

Alternatively, request an extension on Form 3626 (available in Finnish and Swedish, link to Finnish). Remember to enter your contact information and sign the form.

We grant an extension only for a justified reason.

The Tax Administration stores the tax documents. If you need tax documents other than a deed of inventory for the estate inventory, please contact the Tax Administration. Tax Administration’s contact information

If you need someone else’s deed of estate inventory for the current estate inventory, see the question Can I request a photocopy of a deed of estate inventory from the Tax Administration?

You are entitled to receive information if you are

  • the deceased person’s surviving spouse
  • an heir
  • a beneficiary of the will
  • an administrator or executor of the estate, appointed by the district court.

The Tax Administration only needs one photocopy of the deed of estate inventory. 

However, we recommend that you make several signed (original) copies of the deed of estate inventory. You will need the original deed of inventory whenever you have to determine who can represent the estate. You will need the deed of inventory when you deal with the estate’s bank matters or if you want to register assets for the estate. 

Keep the original receipts enclosed with the deed of inventory that the heirs keep for themselves.

The Tax Administration stores the deed of estate inventory and its enclosures in electronic format. When the deed of estate inventory has been stored electronically, the paper documents are destroyed.

The deed of estate inventory is a confidential document. However, photocopies may be obtained for a justified reason. Photocopies may be subject to a charge.

Request a photocopy in MyTax.

Log in to MyTax

Alternatively, you can fill in Form 3627 on paper to ask for the photocopy (available in Finnish and Swedish, link to Finnish).

The Local Register Office’s confirmation is not required. However, you can ask the Local Register Office to confirm that the parties to the estate and the deceased person’s surviving spouse are indicated correctly in the deed of inventory.

More information about the confirmation of the parties to the estate listed in the deed of estate inventory is available on the Local Register Office’s website

The value of a right of possession is deducted from the value of the assets if

  • the will dictates how the deceased person’s property is managed
  • the surviving spouse claims the right to retain possession of the apartment that was their home together
  • someone had a right of possession to the property before the deceased person’s death, and the right of possession continues after the death.

We calculate the value of the right of possession based on the information given in the deed of inventory and then make the deduction. The value of a right of possession is determined in the same way as in gift taxation