When you log in to MyTax, your tax-related letters will change from paper to electronic form automatically. Read more about the changes.
Claim for adjustment of inheritance tax
These instructions concern inheritors. You can claim for adjustment of inheritance tax after receiving an inheritance tax decision.
Each inheritor must file a claim for adjustment themselves because the inheritance tax decision is personal. If you make a claim for adjustment on behalf of another person, you must have a power of attorney.
1
When can a claim for adjustment be filed?
You can file a claim for adjustment within 3 years from the end of the tax year. In inheritance taxation, the tax year is the year in which the deceased person died. Always check the time limit for claiming adjustment in the instructions for appeal enclosed with the inheritance tax decision.
If the last day of the calendar year is a Saturday or Sunday, the due date is the next business day. If you make a claim for adjustment in MyTax, you need to do it by 23:59 on its deadline date. If you make a paper-based claim for adjustment, you must send the claim letter early enough to arrive at the Tax Administration by 16:15 on the deadline date.
| Deceased person’s year of death | Claim for adjustment must arrive by |
|---|---|
| 2023 | 31 December 2026 |
| 2024 | 31 December 2027 |
| 2025 | 2 January 2029 |
2
How to make a claim for adjustment
You can file a claim for adjustment in MyTax.
- Log in to MyTax and select Tax matters.
- Select All adjustment matters in the Claims for adjustment section.
- Click Claim for adjustment of inheritance tax.
- Fill in the claim for adjustment and then submit it.
If you cannot use MyTax: you can claim adjustment by submitting a paper form or a free-form request on paper.
If you submit a free-form claim for adjustment, make sure to state
- the appellant’s name and personal ID
- the tax decision appealed against (decision number)
- how you want your tax to be adjusted
- the grounds for claiming adjustment.
Enclose photocopies of documents you refer to, unless you have already submitted them to the Tax Administration. If you want the decision to be sent to your authorised representative, please say so in your claim for adjustment and enter the representative’s address as the address for correspondence.
Send the claim for adjustment and enclosures to the address:
Tax Administration
P.O. Box 650
FI-00052 VERO
3
After making a claim for adjustment
Pay the inheritance tax by the due date. If necessary, you can request a payment arrangement or an injunction to the recovery of the tax.
When your claim for adjustment has been processed, you will receive a decision on it in MyTax. Check the estimated processing times.
Further information and instructions on adjustment
Yes, you must pay your taxes on their due date even if you have claimed adjustment. Interest for late payment is collected on unpaid taxes.
Call the Finnish Tax Administration’s service number +358 29 497 026 (Maksuliikenne) for the payment details. You can also check the details you need for making payments in MyTax: How to pay taxes in MyTax.
If you have difficulties paying your taxes by the due date, we recommend finding out whether you are eligible for a payment arrangement. Read more on requesting a payment arrangement
If your claim for adjustment is accepted and you have no other tax debt, the tax you paid in excess will be automatically refunded to you with interest.
Suspension of enforcement means that when a claim for adjustment is being processed, tax debt will not be transferred to enforcement, or if enforcement proceedings have already started, they will be suspended. You can request suspension of enforcement either when submitting a claim for adjustment or separately at a later date.
If you intend to pay the tax in full regardless of your claim for adjustment, there is no need to apply for suspension of enforcement.
Enforcement can be suspended in full or in part
If enforcement is suspended in full, the tax debt is not transferred to enforcement. Further, the Tax Administration will not use your tax refunds or other payments to cover the tax that the suspension concerns.
If enforcement is suspended in part, the Tax Administration can transfer the tax debt to enforcement and use your tax refunds and other payments to cover the tax. Also, your property can be taken in execution. However, the enforcement authority may not sell the property before your case has been settled finally.
When you have been granted suspension of enforcement
Note the following:
- Late-payment interest accrues on the tax even during the period of suspension. Late-payment interest accrues from the day following the due date until the date of payment. The amount of interest may change when the claim for adjustment is processed.
- The tax debt is shown on the tax debt certificate after the due date, even if the enforcement has been suspended. However, the certificate also states that the enforcement has been suspended.
If the Tax Administration rejects your claim for adjustment, the suspension of enforcement will end. In that case, the Tax Administration can transfer the tax debt to enforcement.
Read more in the Tax Administration’s detailed guidance: Suspension of enforcement (available in Finnish and Swedish, link to Finnish)
You can cancel a claim for adjustment fully or partially. In MyTax, go to the ‘Tax matters’ tab. Select ‘Cancel a claim for adjustment’ under ‘Claims for adjustment’.
A decision on a claim for adjustment can be requested to be rectified by lodging an appeal to the administrative court. The deadline and instructions for appealing are in the appeal instructions appended to the decision.