Estate inventory deadline

How the deadlines are calculated

The estate inventory meeting must be held within three months of the date of death. The deed must be filed with the Tax Administration within one month of the inventory. Example: if the date of death is 12 Feb, the inventory must be held by 12 May and the deed filed by 12 June.

Can you get an extension?

You can apply for an extension to both deadlines, but only for a justified reason. The extension application for the estate inventory must reach the Tax Administration before the original three-month deadline expires. If the deadline falls on a weekend, apply already on the preceding business day.

What if the deed is late?

Responsibility for filing the deed lies with the estate's declarant, even if they are not personally liable for inheritance tax. A deed filed up to 60 days late usually results in a late-filing fee. Filing more than 60 days late may lead to a tax increase.

Frequently asked questions

From which day is the three-month deadline counted?

From the date of death. The estate inventory meeting must be held within three months of death.

When must the deed be filed with the Tax Administration?

Within one month of the estate inventory. The deed can be filed in the OmaVero service or by post.

Can you do the estate inventory yourself?

You can do the estate inventory for a simple estate yourself, as the law does not require a lawyer. If the estate involves disputes, foreign assets or business property, professional help is often needed.

Source

Finnish Tax Administration: Estate inventory and the deed