Application for extension of time to submit inheritance tax return – the decedent lived abroad (3628e)

You are entitled to request extended time for submitting the tax return. The only situation where an inheritance tax return must be submitted is when the decedent, at the date of death, had no fiscal residence in Finland (in other words, a situation where there is no need to draw up a Finnish inventory deed concerning the estate).

The due date for the tax return is 3 months from the decedent’s date of death unless the Tax Administration has granted an extension of time.

When there are several inheritors, every one of them must submit a written request for extension of time before 3 months have elapsed after the decedent has passed.

You can use MyTax to ask for an extension of time

After login, go to My tax matters and select Manage your tax matters. Then select the Tax matters tab – Activities relating to inheritance tax – Extended time for filing a foreign inheritance.

Give the following information:

• The deceased person's name, Finnish personal identity code or date of birth
• The deceased person’s date of death
• The end date of your requested extension
• The reasons why you need an extension

Go to MyTax

If you submit the paper form

Alternatively, you can complete and submit Form 3628e Application for extension of time to submit inheritance tax return – the decedent lived abroad. You also have the option to write up a free-form letter to request extension. If you do so, please enclose Form 3628e with your letter to serve as its cover page. This will speed up the processing.

The due date for delivering the application for extension of time will either be the original due date of your inheritance tax return or – if you requested extension previously – the extended due date that was granted.

If you are in Finland, send the paper form to:
Verohallinto
Perintö- ja lahjaverotus
PL 760
00052 VERO

From other countries, send the paper form to:
Finnish Tax Administration – Verohallinto
Inheritance and Gift Tax (Perintö- ja lahjaverotus)
PO Box 760
FI-00052 VERO