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Payment instructions for inheritance tax are included in the tax decision

Due dates and instructions for payment are shown on your inheritance tax decision and also in MyTax. You can pay the tax in MyTax.

If you instead use your e-bank connection for paying, remember to check the Tax Administration’s bank account number and reference number carefully, for ensuring that the payment will go to the right bank account for inheritance tax payments, not other taxes. You can also pay the inheritance tax by using an e-invoice, if the tax decision was made after 20 November 2023. If you do not yet receive e-invoices from the Tax Administration, see the instructions on how to request e-invoicing.

Inheritance taxes are assessed separately for each inheritor. One shareholder of a death estate carries no responsibility for the inheritance tax payment of another.

Instalments of inheritance tax payments

The amount of the tax affects the sizes of instalments:

  • If the amount of inheritance tax is less than €500, it must be paid in one instalment.
  • If the amount is €500 or more, it is divided into two instalments.
  • However, if at least €1,700 of the amount is for an inherited farm or business enterprise that the inheritor continues to operate, there may be up to 10 instalments.

If you continue the decedent’s farming or business, you can ask for having a request for extended time for payment recorded in the deed of estate inventory or you can include a request for extension in the gift tax return that concerns the farm or business. You must make the request for extension before we assess your taxes. If we give you an extension of time for paying the tax, the part connected to the farm or business can be divided into annual instalments over a period of up to 10 years. Each instalment must be at least €850. No interest is charged for a period of extension that the Tax Administration has given.

Due dates of inheritance tax

Due dates are determined according to the following rules:

  • The first due date is approximately 3 months from the date of the tax decision.
  • The second due date is 2 months after the first due date.

Example: Your inheritance tax decision states that the assessment of inheritance taxes was completed 17 December 2022. Therefore, the first instalment is due on 1 April 2023 and the second on 1 June 2023.

The tax must be paid even if you claim adjustment

You must pay the tax by its due date even if you have claimed adjustment of your inheritance tax.

If you have filed a claim for adjustment, you can ask the Tax Administration to prevent or suspend recovery of the tax by enforcement. Note that if you fail to pay the tax on time, late-payment interest is added to unpaid taxes in the usual way during the time when recovery is prevented or suspended.

When payment is late

If you pay your inheritance tax after its due date, you must also pay late-payment interest.

Note: If the due date of the first instalment of inheritance tax is 1 January 2024 or later, you will have 10 years to pay the tax. During this time, the tax will not be transferred to the enforcement authorities for recovery, bankruptcy proceedings will not be initiated for you because of the inheritance tax, and your unpaid inheritance tax will not be recorded in the tax debt register.

If the due date of the first instalment is in 2023 or earlier, you have 2 years to pay the tax before it is transferred to recovery by enforcement.

However, you must still pay late-payment interest on the tax starting from the due date. In addition, any tax refunds you may receive are used to cover your unpaid tax instalments as normal.

Frequently asked questions

No, inheritance taxes cannot be paid in advance. After you receive the Tax Administration’s decision on inheritance taxation, you can pay the tax. The decision will contain information on the exact amount, along with instructions for payment.

Yes, you can pay both instalments in one lump-sum but you must enter the inheritance tax reference number. When the amount and the reference number is correct, your payment settles both instalments.

Yes you can. If you have already received the inheritance tax decision and you need more time for paying the tax, you can request a payment arrangement. You can make the request for a payment arrangement in MyTax, for example. However, please note that your unpaid inheritance taxes will not be sent to the enforcement authorities for recovery until 2 or 10 years have elapsed since the first instalment’s due date. The 10-year time limit is for taxes whose first instalment’s due date is 1 January 2024 or later. If the due date is earlier, the tax can se sent to enforced recovery after 2 years from the due date. If you request a payment arrangement for inheritance tax, you will have to pay the tax in full within 2 years.

Note that if you request a payment arrangement for other taxes, your inheritance tax will also be included in the arrangement. In this case, the rule that inheritance taxes are not sent for enforced recovery until 2 or 10 years have passed from the first due date will not apply.

If your inheritance tax is overdue and no payment arrangement has been made, you will receive three payment reminders before the tax is sent for enforced recovery. You will get the third reminder either 2 or 10 years after the due date of the first instalment of the inheritance tax. Late-payment interest is imposed on overdue instalments as normal during this time. In addition, any tax refunds you may receive will be used to cover your overdue inheritance tax instalments.

Read more on requesting a payment arrangement

How to request a payment arrangement in MyTax

Page last updated 1/1/2024