The Tax Administration reminds estates that an authorisation is needed to take care of the estate’s tax matters

An authorisation for tax matters ensures that the tax mail of a deceased person’s estate is sent to the correct address. When the authorisation has been submitted to the Tax Administration, the agent can report the estate’s bank account number and file the estate’s tax returns, for example, without the signature of each shareholder.

The authorisation for tax matters should preferably be prepared at the estate inventory meeting or soon after it. However, the estate’s shareholders can make the authorisation at any time. What is important is that each shareholder signs the authorisation.

“If the estate has not given an authorisation for tax matters and the address of the estate’s contact person changes, the address will not be automatically updated to the Tax Administration’s records,” says Marja Rintamäki, Process Manager.

In spring 2024, for example, around 4,600 pre-completed tax returns prepared for estates were returned to the Tax Administration because of a wrong address.

The authorisation ensures that at least one person is registered as the estate's contact person at the Tax Administration. When the agent updates their address to the Digital and Population Data Services Agency, the address will also be updated to the Tax Administration’s records.

You can give an authorisation by filling in a paper form

The estate’s shareholders can authorise one shareholder, for example.

The authorisation can be given on a paper form, which each shareholder must sign. The form is then sent to the Tax Administration by post.

“If the estate sends an authorisation to the Tax Administration during the current year, the agent will receive the estate’s tax returns at their own address next spring,” says Marja Rintamäki.

The authorisation submitted to the Tax Administration is only for taking care of the estate’s tax matters, not all the affairs of the estate. The agent can manage the estate’s tax matters by filing paper forms, calling the Tax Administration’s telephone service, or visiting a tax office.

Even if the estate’s shareholders cannot or do not want to give an authorisation for tax matters, it is important to keep the address details up to date. Instructions on reporting a contact person’s change of address are available on vero.fi.

Both a Business ID and a Suomi.fi authorisation are needed for the use of e-services

The MyTax e-service can be used only by estates that already have a Business ID. In addition, the estate's shareholders must grant a Suomi.fi authorisation for tax matters to the person who manages the estate’s taxes in MyTax.

The estate has a Business ID if the deceased person was self-employed in their lifetime or was engaged in agriculture or forestry. The estate cannot apply for a Business ID only for the purpose of using e-services.

When the estate has a Business ID, the shareholders can grant a Suomi.fi authorisation by submitting an authorisation request in the Suomi.fi service. An information session regarding Suomi.fi authorisations will be arranged for estates in November. The session will be in Finnish , and the sign-up period has already started.

Further information

• Instructions: An authorisation makes it easier to deal with taxes
• Form: Authorisation for an estate’s tax matters (Form 3630) (available in Finnish and Swedish, link to Finnish)
• Instructions: Notify the Tax Administration of the contact person’s address
• Information session on 20 November 2024: Suomi.fi authorisations for tax partnerships and estates (in Finnish)