Application for extension of time to submit an inheritance tax return – the decedent lived abroad – Instructions

1 Inheritor

This section is for the heir’s or inheritor’s identification information. If a Finnish personal identity code has been issued, write it on the appropriate line.

If no Finnish personal identity code is available, fill in the inheritor’s date of birth instead.

It may be that the inheritor is not a natural person. In this case, fill in the name and Business ID of the organisation, corporate entity, association, etc.

If the inheritor’s postal address is a P.O. Box address, the Street address line can be used for entering the inheritor’s P.O. Box address.

2 Agent or representative

Complete this section if the services of an agent or representative have been engaged. If you are the agent or representative acting on inheritors’ behalf, fill in your full information here. The Tax Administration will send the decision concerning extension to the address indicated in this section of the form.

Leave this section blank if you are an heir/inheritor completing the application form yourself.

The Postal address lines can be used for entering the agent’s/representative’s P.O. Box address.

3 Decedent

Fill in the deceased person’s first name(s), last name, personal identity code and date of death.

If no Finnish personal ID code was issued to the deceased person, fill in their date of birth instead.

4 Application

This section is for the desired date for tax return submittal, which your application concerns.

5 Reasons for your needs for extension of time

Explain your reason or reasons as appropriate.

Date and signature

Do not forget to authorise the application form with your signature before you send it. Please provide the telephone number of a person to contact. The Tax Administration may need to ask questions or request further information regarding the desired extension of time. Please use the international format for the telephone number (as in +358 401 234 567).