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.
Fill out the inheritance tax return form
File the inheritance tax return in 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.
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.
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:
Perintö- ja lahjaverotus
Outside Finland, send the return to the address:
Finnish Tax Administration – Verohallinto
Inheritance and Gift Tax (Perintö- ja lahjaverotus)
P.O Box 760
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.