What Documents Are Needed for Estate Inventory in Finland?
Complete Guide 2026

Estate inventory in brief — what is it and when must it be held?

At the estate inventory meeting, an estate inventory deed is drawn up that compiles information on the deceased's assets and debts as well as the heirs. The estate inventory deed is both a tax return and a document needed for handling many matters, for example at banks and with various authorities.

The estate inventory must be completed within three months of death. An extension can be applied for from the Tax Administration for justified reasons. An estate inventory deed must always be drawn up, even if the deceased left no assets or only debts. When debts are recorded in the estate inventory deed, the heirs are not responsible for them.

Documents required for estate inventory — complete list

Under the Code of Inheritance, the estate inventory deed must include a register extract showing the heirs, as well as any will and prenuptial agreement. In practice, the following documents are needed for estate inventory:

The genealogy report — why is it the hardest to obtain?

The genealogy report is not a single document, but a collection of official certificates. In practice, this requires an unbroken chain of official certificates covering the entire period during which the deceased was registered as an individual in the population register, typically from about age 15 until the date of death.

Even a single missing period means an incomplete chain, which is typically discovered at the estate inventory meeting or at the bank.

The key factor is which registers the deceased belonged to during their lifetime. If the deceased was both a church member and later left the church, certificates are needed from both registry keepers. The number of places the deceased lived, however, does not affect the number of orders: for example, the Evangelical Lutheran Church delivers all records in a single order regardless of how many parishes the person was registered in.

Where to order the genealogy report

The correct registry keeper depends on which register the deceased belonged to during each period:

• Evangelical Lutheran Church (EVL): all persons who were members of the EVL. The church's regional central registry delivers records covering the entire membership period in a single order.
• Orthodox Church: a separate registry for Orthodox members.
• DVV (Digital and Population Data Services Agency): persons who were not church members, and for those who left the church, covering the period after departure.
• National Archives: for very old cases or digitised documents.
• Foreign authorities: if the deceased or an heir lived abroad.

Life certificate — when is it needed?

Before the estate inventory, one should request in good time a genealogy report from the Digital and Population Data Services Agency or an official certificate from the parish, as well as a life certificate from DVV as needed.

A life certificate is needed for a living heir when their being alive is not evident from the deceased's genealogy report, for example when the heir lives in a different location or has left the church.

Right of representation — why is a genealogy report needed for heirs who died before the deceased?

If a child has died, the inheritance passes to the grandchildren and thereafter to the great-grandchildren. This principle of right of representation means that the circle of estate shareholders may be wider than initially expected.

If a child of the deceased died before the deceased, it must be determined whether this predeceased child had descendants of their own who take their place. For this purpose, a separate genealogy report is also needed for the predeceased heir.

Genealogy report for a childless deceased — establishing parents and siblings

If the deceased had no children, the surviving spouse or the deceased's closest relatives inherit. If both parents have died, the inheritance passes to siblings and thereafter to the siblings' children.

If neither parent is alive, the siblings inherit. The siblings' children or grandchildren take the place of those siblings who are no longer alive.

A childless deceased's genealogy report must therefore also include the genealogy report of the deceased's parents, so that all siblings who are heirs and their descendants can be established.

What must be attached to the estate inventory deed — and what not?

Must be attached to the estate inventory deed (Tax Administration):

The will and prenuptial agreement are attached to the estate inventory deed, as is the deed of distribution if the estate has already been divided, and the deed of partition or deed of distribution if the deceased's spouse died earlier and partition has been carried out.

Does NOT need to be attached to the estate inventory deed (Tax Administration):

Balance certificates for deposits, receipts for estate expenses, the genealogy report (i.e. official certificates), or a copy of any other estate inventory deed do not need to be attached.

Submit only copies of documents to the Tax Administration. Keep the originals yourself.

What must the estate inventory deed contain?

The estate inventory deed must state the time and place of the procedure, the deceased's full details (name, occupation, domicile, dates of birth and death), the names, domiciles and kinship of all shareholders. For minors, dates of birth must also be stated. Every heir must be mentioned, even if they receive no property from the estate.

Assets and debts are recorded as they were on the date of death, and the value of the assets must also be stated. The estate inventory deed also serves as a tax return on the basis of which inheritance tax is calculated for each heir.

Submitting the estate inventory deed to the Tax Administration

The estate inventory deed must be submitted to the Tax Administration within 1 month of the estate inventory.

An extension for conducting the estate inventory can be applied for within 3 months of death. Extensions are granted only for justified reasons. If you receive an extension for the estate inventory, the estate inventory deed must still be sent to the Tax Administration within 1 month of the estate inventory.

Practical checklist — timeline

Considering that authorities' processing times can be several weeks and multiple orders are typically needed, the three-month deadline leaves very little room for delays. Recommended order:

1. Order genealogy reports and official certificates immediately after death
2. Determine whether a will and prenuptial agreement exist
3. Compile information on assets and debts as of the date of death
4. Conduct the estate inventory within three months of death
5. Submit the estate inventory deed to the Tax Administration within 1 month of the estate inventory