The estate’s bank account – submit the account number to receive refunds

If the estate’s bank account number is stated on the deed of inventory that the Tax Administration has already received, follow the instructions below:

1. Complete the Notice of bank information of an estate
   • Fill in the spaces of the form’s section 1.
2. After that, send us the form as instructed on the tax.fi page referred to above.

If no bank account number is stated on the estate inventory deed, do this:

1. You need a photocopy of an account statement concerning the estate’s bank account; or alternatively, you can ask the bank to issue you a letter affirming the validity of the estate’s bank account for the Tax Administration’s needs. If no photocopy of an account statement is available, ask the bank employee to complete page 2 of the Notice of bank information of an estate.
2. Complete the Notice of bank information of an estate
   • Fill in the spaces of the form’s section 1.
3. After that, send us the form, enclosed with a photocopied account statement – or the bank’s letter – as instructed on the tax.fi page above.

The estate’s authorised agent can submit the bank account number on the Notice of bank information of an estate form.

• Fill in the spaces of the form’s section 2.
• Tick the box indicating that a letter of authorisation or a power of attorney has already been submitted to the Tax Administration.
• After that, send us the form as instructed on the tax.fi page referred to above.

Handling bank account numbers and other tax-related affairs is easier if the estate shareholders:

1. Complete the “Letter of authorisation for managing the tax affairs of an estate” – Valtakirja kuolinpesän veroasioita varten to authorise one person as the estate’s authorised agent for managing taxes;
2. The person who has become authorised submits the bank account on the Notice of bank information of an Estate form.

If the estate cannot authorise someone as described above, this is how to proceed:

1. Ask every estate shareholder to give you a letter of authorisation. To authorise someone to deal with the death estate's taxes, use a power of attorney on paper (Form 3630). Banks may issue various power-of-attorney forms. However, these forms are not accepted for the purpose of authorising someone to inform the Tax Administration of the account number.
2. Complete the Notice of bank information of an estate and fill in your personal details and the new bank account number.
3. Enclose the following documentation:
   • letters of authorisation from every shareholder
   • if the deed of estate inventory has not yet been submitted to the Tax Administration, also enclose
     • a list of the estate’s shareholders
     • a photocopy of the deed of estate inventory
     • a photocopy of the decedent’s will which has been published and approved, if the decedent had written a will.
4. Send us the form and enclosures, as instructed on the tax.fi page referred to above.

If it is recorded on the deed of distribution that someone is personally entitled to withdraw any future tax refunds addressed to the estate, do this:

1. If you are the person entitled to the tax refunds in accordance with the deed of distribution, submit the Notice of bank information of an Estate with your bank account number.
2. Enclose a photocopy of the agreement concerning the distribution of the estate.
3. Send us the form and enclosures, as instructed on the tax.fi page referred to above.

If there is no record on the deed of distribution to designate someone who could withdraw the future tax refunds addressed to the estate, do this:

1. Ask every estate shareholder to give you a letter of authorisation. To authorise someone to deal with the death estate's taxes, use a power of attorney on paper (Form 3630). Banks may issue various power-of-attorney forms. However, these forms are not accepted for the purpose of authorising someone to inform the Tax Administration of the account number.
2. Complete the Notice of bank information of an estate and fill in your personal details and the new bank account number.
3. Enclose the following documentation:
   • letters of authorisation from every shareholder
   • if the deed of estate inventory has not yet been submitted to the Tax Administration, also enclose
     • a list of the estate’s shareholders
     • a photocopy of the deed of estate inventory
     • a photocopy of the decedent’s will which has been published and approved, if the decedent had written a will.
4. Send us the form and enclosures, as instructed on the tax.fi page referred to above.

When an estate of a deceased person has a VAT registration, it is entitled to authorise a natural person or a company to manage the estate’s taxes electronically. The authorised person or company can also change the estate’s bank account number in MyTax. An estate registered for VAT can submit their bank account number on paper as well, if a valid reason exists for using a paper form.

For logging in to MyTax, the estate’s authorised agent needs

• personal online banking codes, a mobile certificate or a certificate card; and
• a Suomi.fi authorisation.

Go to MyTax

How to grant a Suomi.fi authorisation for tax matters

How to submit a bank account number in MyTax

Complete the Notice of bank information of an Estate to inform the Tax Administration of the estate’s bank account number.

• Fill in the spaces of the form’s section 2.
• Tick the box indicating that a photocopy of the deed of estate inventory or extracts from the personal register/family relations have already been submitted to the Tax Administration.
• If the deed of estate inventory has not yet been submitted, enclose the extracts from the personal register with the completed form.
• Send us the form as instructed on the tax.fi page referred to above, adding the enclosure if necessary.

If the estate is a nonresident taxpayer, i.e. no online submittal of bank account information is possible, refer to the following instructions as appropriate:

• The bank account is valid but the Tax Administration does not have the bank account number
• The estate has no bank account – the estate has an authorised agent
• The estate has no bank account – no authorised agent is appointed
• Distribution of the estate’s property is completed and its bank account is closed
• The estate has just one shareholder.