Can the estate inventory be conducted remotely?
The Tax Administration can only give instructions for what is required from the deed of estate inventory for the purposes of inheritance taxation and tax filing. If you are considering conducting the estate inventory remotely, make sure that the estate inventory deed also meets the requirements of other parties that will need it, such as banks or the Digital and Population Data Services Agency.
As long as the estate inventory deed meets the following requirements, it can be processed at the Tax Administration even if the estate inventory was conducted remotely:
- The estate inventory deed must include all required details on the parties to the estate, the beneficiaries of the will, the assets and debts of the deceased person and their surviving spouse, and the relationships under family law (including required enclosures).
- The estate inventory deed must include an account of where, when and how the estate inventory was conducted, who were present at the inventory and therefore aware of the matters discussed, and who presented matters for discussion during the inventory.
- The estate inventory deed must include declarations on oath and certificates from the notifier of the estate and the trustees.