Report foreign inheritance to the Tax Administration

Submit the inheritance tax return to the Tax Administration within three months from the date of death. Please note that you must file the return even if the estate has not been distributed yet.

1

Fill out the inheritance tax return form

File the inheritance tax return in MyTax.

Log in to MyTax

If you cannot use MyTax to file the return, fill out and print the inheritance tax return form.

You need not prepare a deed of estate inventory if the deceased person did not have a domicile in Finland on their date of death.

2

Submit photocopies of the relevant documents

Enclose photocopies of the following documents with the inheritance tax return form:

  • a foreign deed of estate inventory or some other similar list of the deceased person's assets and liabilities
  • a will
  • a deed of distribution if the estate has already been distributed
  • a prenuptial agreement or similar
  • a calculation or some other account of the amount to be paid to the surviving spouse or the estate based on the provisions of matrimonial law.
  • a deed of sale if the estate’s assets have been sold
  • a real estate agent’s or other expert’s estimate of the fair market value of the property on the date of death, if such an estimate has already been acquired
  • a foreign authority’s decision on the inheritance tax
  • other document with matters relevant to the death estate or the heirs’ portions.

Send photocopies of the documents to the Tax Administration and keep the originals for yourself. If a document has not been drafted in Finnish or Swedish, enclose a Finnish or Swedish translation of the document. The translation must have been made by an authorised translator or be otherwise reliable.

3

File your return in good time

If you cannot file in MyTax, send the inheritance tax return to the Tax Administration by letter within three months from the date of death. 

In Finland, send the return to the address:
Verohallinto
Perintö- ja lahjaverotus
PL 760
00052 VERO

Outside Finland, send the return to the address: 
Finnish Tax Administration – Verohallinto
Inheritance and Gift Tax (Perintö- ja lahjaverotus)
P.O Box 760
FI-00052 VERO

If you do not have all the information yet and you cannot apply for an extension of time for filing the inheritance tax return, you can file an incomplete inheritance tax return and complete it later. Make sure you state in the return that some information is missing. When you receive the missing information, send it to the above address.

If you file the inheritance tax return late, you may be required to pay a late-filing penalty or punitive tax increase.

Frequently asked questions

If it is not possible to receive detailed information about a foreign inheritance within three months from the date of death, you may be granted an extension for filing the inheritance tax return. Information may be missing, for example, because a foreign estate inventory has not been completed yet when the Finnish tax return must be filed.

You must apply for the extension of time in writing. An application for extension can be submitted in MyTax. The application must include the following information:

  • The deceased person's name, personal identity code or date of birth
  • The deceased person's date of death
  • The date when you were notified of the inheritance or will
  • The date are you requesting the extension of time to
  • The reasons why you need an extension

Log in to MyTax

If you cannot use MyTax to ask for extension of time, fill out the paper form Extension for an estate inventory or for filing a deed of inventory 

The application must include the following information:

  • your name and contact information; your family relationship to the deceased person
  • deceased person’s name, Finnish personal ID (if any), last domicile and date of death
  • state when and how you received information about the inheritance or will
  • date until when you want to extend the filing period
  • reasons why you want to extend it
  • time, place and signature for the application

Enclose photocopies of documents indicating the deceased person’s date of death and other personal details. Keep the original documents for yourself.

Send the completed form to:
Verohallinto
Perintö- ja lahjaverotus
PL 760
00052 VERO

Submit the application to the Tax Administration within the original or extended filing period.

Yes. The obligation to submit a report on an inheritance also applies to inheritances of less than €20,000 in value.

The rate to be used is the average exchange rate that was valid on the deceased person’s date of death, or the average exchange rate on the date closest to it. Convert other currencies into euros before entering them into the inheritance tax return.