Inheritance tax decision – when is it issued?
The processing time for a deed of estate inventory at the Tax Administration is usually 6–12 months. Please note that this is an average processing time. The time required for the processing of any individual case may be shorter or longer depending on the specific details of the case in question.
Further information about average processing times at the Tax Administration
- If there is inheritance tax to be paid, each inheritor receives their own tax decision with their own amount of inheritance tax. The decision states whether the property values and deductions stated in the deed of estate inventory have been accepted as the basis of inheritance tax assessment. The inheritor is liable for inheritance tax after the decedent’s death regardless of whether or not the inheritance has been distributed yet.
- If there is no inheritance tax to be paid, we will send the decision only to the estate’s contact person.
If you use the Suomi.fi Messages service, you will receive the decision in MyTax only. If you are not a Suomi.fi Messages user, the Tax Administration will additionally send you the decision by post.
Keep the inheritance tax decision for future reference
We recommend that you keep the Tax Administration’s decision together with the deed of estate inventory.
For example, if you sell some of the property you inherited, you may need to check the taxable value that the Tax Administration had confirmed on the inheritance tax decision. The taxable value is used as the property’s purchase price in any future calculations concerning capital gains or capital losses where.
Have you misplaced your inheritance tax decision?
If you need the tax decision but you cannot find it,
- you can retrieve a copy of the decision in MyTax (decisions dated November 2019 or later); or
- you can contact the Tax Administration to ask for a photocopy of your personal inheritance tax decision by telephone, through our e-services or by filling in a paper form.
How to find the decision in MyTax
The Tax Administration’s telephone service numbers