Distribution of the estate – send a photocopy of the deed to the Tax Administration
After the estate inventory meeting has been held, the property can be distributed. You can start the distribution without any specific permission from the Tax Administration even if you have not yet received the decision concerning inheritance taxes.
It is necessary to write a deed of distribution for the estate. The decedent’s property is transferred to the inheritors on the basis of what is recorded in the deed.
The deed of distribution must indicate
- What property has been distributed
- What the property’s value is when distributed
- What property each one of the inheritors received
- What property has not been distributed, if any
- Whether or not the estate was distributed fully
Each one of the shareholders must put their signature on the deed of estate distribution.
The Tax Administration refrains from giving an opinion on whether electronically provided signatures on deeds of division and distribution would be sufficient. Handwritten signatures on paper are still the generally accepted and safe method of signing.
The Tax Administration has no template or model format for the deed. For preparing the deed, you can use the templates available online and in bookshops.
Send a photocopy of the deed of distribution to the Tax Administration. For the needs of the Tax Administration, one single photocopied example is sufficient.
How to submit the deed in MyTax
- Go to MyTax and log in if you are not logged in yet (a new window appears)
- After login, select Manage your tax matters. You need no Suomi.fi authorisation.
- Select the Tax matters tab.
- Select Deed of partition and distribution of an estate or another additional account under Inheritance tax.
- The process has 2 stages. You can see them in the breadcrumb trail below your name.
Basic details:- Enter the deceased person’s details.
- Click Add file to add attachments. Attachments can have the following file formats: pdf, rtf, doc, docx, jpeg, jpg, tiff and png.
- Enter the contact information of a person who can provide further information.
- Preview and send: Re-check all the information you entered. Finally, click Submit.
- Go to MyTax and log in if you are not logged in yet (a new window appears)
- After logging in, go to Reporting and requesting information in a limited scope, and click Report or request information in a limited scope. You do not need a Suomi.fi authorisation. Note: when you submit something through the Report information in a limited scope functionality, it will not be connected in any way to your personal tax affairs, and it will not show in your MyTax sessions later.
- Select Deed of partition and distribution of an estate or another additional account under Inheritance tax.
- The process has 2 stages. You can see them in the breadcrumb trail below your name.
Basic details:- Enter the deceased person’s details.
- Click Add file to add attachments. Attachments can have the following file formats: pdf, rtf, doc, docx, jpeg, jpg, tiff and png.
- Enter the contact information of a person who can provide further information.
- Preview and send: Re-check all the information you entered. Finally, click Submit.
If you need a list of what you just sent, you must print out the list or save it immediately when sending the documents.
If you have no access to our electronic services
If you cannot submit the deed electronically in MyTax, send it to the following address:
Finnish Tax Administration — Verohallinto
Inheritance and gift taxation
P.O. Box 760
FI-00052 VERO