Death of a relative – how to deal with the inheritance tax

1

Perform an estate inventory

Hold an estate inventory meeting and submit the deed of inventory to the Tax Administration. Instructions for estate inventory

2

You receive a decision on inheritance tax

You will receive a decision on inheritance tax within 6–12 months from submitting the deed of estate inventory to the Tax Administration. We process the deeds of inventory in the order of arrival, and we cannot state exactly when an individual decision will be issued.

3

Pay the inheritance tax

You will receive instructions for payment together with the decision on inheritance tax. Pay the inheritance tax in one or more instalments, depending on the amount of tax.

4

Take care of the estate's taxes

The estate is taxed in the same way as individual persons. Check the tax return and file any income and deductions that are missing. Take care of the taxes until the estate is distributed and ceases to exist.

Distribution of the estate

When the estate inventory meeting has been held, the estate can be distributed. The estate ceases to exist after its assets have been distributed. Send a copy of the deed of distribution to the Tax Administration