Estate inventory in Finland – a short guide in English

What is an estate inventory?

When a person who lived in Finland dies, the estate must make a list of everything the person owned and owed on the day of death. The list also names the heirs. This document is called the deed of estate inventory (in Finnish: perukirja). It is made at the estate inventory meeting (perunkirjoitus).

The Finnish Tax Administration uses the deed for inheritance tax. Banks and other offices also ask for it when you deal with the estate.

Two deadlines

• 3 months: the estate inventory meeting must be held within 3 months of the date of death.
• 1 month: the deed must reach the Tax Administration within 1 month of the meeting.

If you need more time for the meeting, you can ask the Tax Administration for an extension. Ask before the 3 months have passed. The Tax Administration gives more time only for a justified reason. With an extension, the 1-month deadline still counts from the day of the meeting.

Who does what

The person reporting the estate (pesän ilmoittaja) is the person who manages the estate’s property or otherwise knows it best. This is often the spouse or one of the children. He or she gives the information for the deed. In the deed, he or she makes a formal written declaration (valaehtoinen vakuutus) that the information is correct and that nothing has been left out on purpose.

Two trustees (uskotut miehet) make the list and value the property. They sign the deed and confirm that they have recorded everything correctly.

The shareholders of the estate (osakkaat) are usually the heirs, for example the children, and the surviving spouse. The shareholders must be told the time and place of the meeting in good time. The surviving spouse must also be told, even if he or she is not a shareholder.

The Tax Administration has a full English guide on who the shareholders are and what the deed must contain: Estate inventory (vero.fi).

Language: Finnish or Swedish

Finland’s Language Act gives everyone the right to use Finnish or Swedish with national authorities, such as the Tax Administration. Our document is in Finnish.

Can you use Pesäkirja.fi if you do not read Finnish?

Only sign the deed if you understand what it says. The person reporting the estate signs a formal declaration, and the trustees sign a confirmation.

If you do not read Finnish well, ask someone who does to fill in the form with you, for example a family member. You can also ask a professional, such as a lawyer or a bank’s legal service, to make the deed for you.

How our service works

1. You fill in the form step by step, in Finnish. You can start without paying.
2. When the document is ready, you pay 79 € (VAT included) before you download it.
3. At the estate inventory meeting, the person reporting the estate and the two trustees sign the deed.
4. You send a copy to the Tax Administration within 1 month. The Tax Administration explains how in English: How to submit the deed of estate inventory (vero.fi).