When a full account is required

We expect a completed inheritance tax return with enclosures within three months of the decedent’s date of death.

If the decedent did not have a registered domicile in Finland at his or her date of death, there is no need to write up a Finnish estate inventory deed. If there is no Finnish inventory deed, you must use the inheritance tax return form for residents of other countries (3620e).

To complete and print out the inheritance tax return form, click here.

Enclose photocopies of:

  • Documentation from the foreign country listing the assets and liabilities of the estate, similar to the Deed of Inventory of the Estate discussed above;
  • The will, if any;
  • Copy of the distribution agreement if the inheritance has already been distributed;
  • Copy of a prenuptial agreement or similar document, if any;
  • Calculations or details about the marital right of the surviving spouse – or an estate – to receive an amount of money;
  • Copy of a contract of sale if any property of the Estate has already been sold;
  • Copy of a letter of appraisal drawn up by a valuation specialist regarding the fair market value of residential property at the date of death, if available;
  • Copy of a foreign tax decision on inheritance or estate taxes;
  • Other documentation showing important facts about the circumstances of the estate or about the property to be shared out to the beneficiaries;

Do not send any original documents to the Tax Administration, photocopies are sufficient. If a document is not written in Finnish or Swedish, please enclose a translation in a commonly used European language, if there is one.

Filing date is three months after the date of death

For heirs and beneficiaries residing in Finland the start date of the three-month deadline (the statutory administration period) is the date when they became aware of an inheritance due to them. The tax return must be filed by the deadline date even if the Estate has not yet been distributed.

Send completed forms to:
Finnish Tax Administration – Verohallinto
Inheritance and Gift Tax (Perintö- ja lahjaverotus)
PO Box 760
FI-00052 VERO

If all information is not yet available to you within the deadline, you can first file the return with gaps, and complete it later. Send any additional enclosures and documents to the same address.

Requests for an extension of time can be granted

If you require more time to arrange the inventory or to submit the inventory deed to the tax administration, you should submit an official request for an extension of time to the Finnish Tax Administration. An extension of time can only be granted for a valid reason.

Submit the request in writing, no later than three months after the date of death. Valid reasons for not being able to file include delays in the foreign country where the decedent lived.

The official request is formatted as a free-text letter. Send it to:
Finnish Tax Administration – Verohallinto
Inheritance and Gift Tax (Perintö- ja lahjaverotus)
PO Box 760
FI-00052 VERO

Mandatory information in the request:

  • Your personal details, address and contact information and a description of your family relationship to the decedent.
  • Decedent's name and date of death, his or her Finnish personal identity code if any, and the name of the district where he or she lived at the date of death.
  • If you as the heir or beneficiary live in Finland you must inform us of the date when you become aware that you will be receiving the inheritance and also refer to the means of communication used when you become aware of it.
  • The requested extension date to file the tax return.
  • The reasons for your request.
  • Date, place and signature.

Enclose photocopies of any documents which disclose the decedent's date of death, other personal data, the inheritance you will receive, or a will. Do not send any originals to the Tax Administration, keep them for your own reference.

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