Scam messages have been sent out in the Tax Administration’s name. Read more about scams.
An estate is comprised of the deceased person’s total assets and debts. The estate is jointly administered by its shareholders.
The shareholders of an estate include
If the deceased person was not married to their partner, the partner is not a shareholder of the estate unless the deceased had a will in which the partner is included. See the page on the estate inventory meeting and estate inventory deed for a more detailed definition of inheritors
If you only inherit a specific asset based on the deceased person’s will, you are not a shareholder of the estate. Read more about wills
Many of the tax matters which the deceased person was responsible for when they were alive may become the responsibility of the estate. The estate’s shareholders are jointly responsible for these matters.
In tax assessment, an estate is usually treated the same as a private individual.
Arrange for an authorised agent
Giving a letter of authorisation to an agent can make it easier to deal with taxes.
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.
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.
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
Tax payment and collection
The deceased person’s taxes are paid with the estate’s assets.
Read more about paying the taxes of a deceased person and the death estate
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.
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.