Inheritance – who is responsible for the real estate tax?
The point in time when the inheritance is distributed regulates who needs to pay real estate tax. The Tax Administration always collects the tax from the party who owned the real estate (or held it by a right of possession) on the first day of the year.
Distribution effected 1 January 2023 or later
The estate still receives the Tax Administration’s decision on real estate tax, and must pay the tax. Accordingly, in 2023 the estate’s heirs or shareholders continue to be jointly liable for real estate tax. Make sure that the estate’s address information in the Tax Administration’s database is up to date.
Distribution effected in 2022 or earlier
The estate is no longer responsible for the real estate tax.
Does the Tax Administration keep sending a real estate tax decision?
If after a finalised distribution, the estate of the deceased person still receives a real estate tax decision, make the following checks:
Make sure the deed of inventory is sent to the Tax Administration.
How to submit a photocopy of the deed of estate inventory
Make sure the title is properly transferred and registered to the new owners of the deceased person’s house or other property. If you inherited a house or other real estate yourself, visit the National Land Survey’s website to read instructions as appropriate: “How to take care of title registration” — Näin rekisteröit kiinteistösi omistusoikeuden (part of the instructions are in Finnish and Swedish only).
Please note that if the deceased person’s estate has sold the house to a new owner, the estate still has to pay the real estate tax for the calendar year when the sale was made. The following year, the Tax Administration’s decision letter will automatically be addressed to the new owner, based on our direct data transfer link with the National Land Survey of Finland.
General instructions concerning real estate taxes
Real estate tax – check the decision letter carefully and then pay the tax