Estate inventory in Finland — everything you need to know
When someone dies in Finland, the estate inventory (perunkirjoitus) must be completed within three months. This guide explains the entire process: what it is, what documents you need, who the heirs are, how much it costs and what to do if you're abroad.
What is estate inventory?
Estate inventory — perunkirjoitus in Finnish — is a legally required process where the deceased's assets, debts, heirs and estate situation are documented in an estate inventory deed (perukirja). Under the Finnish Code of Inheritance (Perintökaari, 40/1965), the estate inventory must be carried out within three months of the date of death, unless the Tax Administration grants an extension upon an application made within that deadline.
The purpose is to create a comprehensive record that serves as the basis for inheritance tax assessment, division of the estate and handling the deceased's affairs with banks, authorities and other institutions.
Key fact: The estate inventory deed (perukirja) must be submitted to the Finnish Tax Administration within one month of its completion. In practice, this means the deadline is about four months after death.
The 3-month deadline
The estate inventory must be held within three months of death. The Tax Administration may grant an extension upon an application made within the original deadline.
The application for additional time must itself be submitted within the three-month period. Common reasons for requesting additional time include waiting for the genealogy report or complex family situations.
In practice, the process often proceeds as follows: the genealogy report is ordered immediately after death, and the estate inventory is held once all documents have been received, ideally within the three-month window.
Who are the heirs?
Finnish inheritance law follows a specific order of succession defined in the Code of Inheritance. The heirs (perilliset) of an estate are determined in three inheritance groups:
- First group: The deceased's direct descendants, that is, children and their descendants. Children inherit equally. If a child has died before the deceased, their children take their place, and each branch receives an equal share.
- Second group: If there are no descendants, the parents inherit, each receiving half. If a parent has died, their share passes to the deceased's siblings and their descendants.
- Third group: If there are no first- or second-group heirs, the deceased's grandparents inherit. If a grandparent has died, their children (the deceased's uncles and aunts) inherit in their place.
Relatives more distant than those specified in the Code of Inheritance (for example, cousins) do not inherit under Finnish law. If there are no heirs at all, the estate passes to the state.
The surviving spouse has a special position: if the deceased was married and left no direct descendants, the entire estate goes to the surviving spouse. If there are children, the spouse does not inherit directly (the children are the heirs), but the spouse retains important protective rights.
The surviving spouse has the right to keep the estate undivided unless a direct descendant demands division or a will provides otherwise. Regardless of such a demand, the surviving spouse always has the right to retain possession of the shared home and ordinary household goods.
Note: The surviving spouse is a party to the estate (kuolinpesän osakas) as long as the division of marital property has not been completed. However, if the surviving spouse has no matrimonial right (avio-oikeus) to the deceased's property (for example, because a prenuptial agreement excludes it), they may cease to be a party to the estate unless they are simultaneously an heir or universal testamentary beneficiary.
Will and testament
A will (testamentti) can modify the order of inheritance, but Finnish law protects the forced share (lakiosa) of direct descendants. Each child, and their descendants, is entitled to a forced share equal to half of the value of what they would have inherited under statutory succession rules.
A will is ineffective against an heir to the extent that it prevents them from receiving their forced share, but the heir must actively assert their claim by notifying the testamentary beneficiary within six months of receiving notice of the will. If the heir does not claim the forced share within this deadline, they lose the right to do so.
The genealogy report — the key document
The genealogy report (sukuselvitys) is the single most important document for the estate inventory. It is a chain of official certificates that together prove who the heirs of the deceased are. In practice, the chain is required to cover the deceased's life from the age of 15 until death.
This is a long-established administrative practice applied consistently by Finnish authorities and banks; the specific requirement of coverage "from age 15" is not stated as such in the text of the Code of Inheritance, but it is required in practice.
Note on the genealogy report: The genealogy report is a mandatory attachment to the estate inventory deed under the Code of Inheritance (PK 20:5 §). It must be compiled before the estate inventory meeting and is submitted to the Tax Administration together with the deed. Banks also require the genealogy report before granting access to the deceased's accounts.
Unlike many other countries, Finland has a fragmented registry system. The genealogy report may need to be ordered from several different authorities depending on the deceased's religious affiliation and residential history:
- Evangelical Lutheran Church (EVL): for periods when the deceased was a member of a Lutheran parish
- Digital and Population Data Services Agency (DVV): for periods when the deceased was not a church member
- Orthodox Church: for periods of Orthodox Church membership
- National Archives: for historical records and records from ceded territories (e.g. Karelia)
This is what we do: Sukuselvitys.fi orders the genealogy report from all the relevant authorities on your behalf. You fill in one form — we handle the rest. Service fee 79 €.
What documents do you need?
For a complete estate inventory, you typically need the following documents:
- Genealogy report of the deceased (register extract showing the surviving spouse and heirs, as required by the Code of Inheritance)
- Life certificates for living heirs where their status as living persons does not appear from the genealogy report
- Will and marriage settlement (avioehtosopimus), if they exist
- Bank statements and account balances as of the date of death
- Property valuations for real estate and apartments
- Debt statements from banks, credit institutions and tax authorities
- Insurance policies and death benefit information
- Previous estate inventory deed if the deceased's spouse died earlier
Note for the Tax Administration: Additional information must be provided in the estate inventory deed or as an attachment for inheritance tax purposes, including the personal identity codes of the deceased and all beneficiaries, a copy of any deed of distribution if the estate has already been divided, and a statement on whether the surviving spouse wishes to keep the estate undivided.
Who conducts the estate inventory?
The person in whose care the estate's property is (or the estate administrator or executor of the will) is responsible for arranging the estate inventory: setting the time and place and appointing two trustees (uskotut miehet) to conduct it. The trustees must be knowledgeable and trustworthy.
The notifier (pesän ilmoittaja) is the person responsible for providing information about the assets and debts of the estate. In practice, this is typically the surviving spouse, a child living in the same household, or another person closely acquainted with the estate's affairs.
If the estate situation is complex or there are disagreements between heirs, it is advisable to use a professional.
Inheritance tax
Finland levies inheritance tax on all beneficiaries. As of 2026, the tax-free threshold is 30,000 €. The tax rate depends on the inheritance class: close relatives (spouse, children) pay less than distant relatives or non-relatives.
The spouse may deduct 90,000 € and minor children 60,000 € from their share before tax is calculated. The Finnish Tax Administration sends the inheritance tax decision based on the estate inventory deed.
Special situations
Deceased lived abroad
If the deceased had their permanent residence outside Finland, the applicable law depends on EU succession regulations and international private law rules. However, if the deceased had assets in Finland, Finnish estate inventory procedures may also be required. Legal advice is recommended for cross-border situations.
Heir lives abroad
If an heir lives abroad, a life certificate from the local registration authority, a notary public or the Finnish embassy may be needed to confirm that the heir is alive. The genealogy report itself is always ordered from Finnish authorities.
Deceased had ties to Sweden
If the deceased lived in Sweden at some point, certificates may need to be ordered from Skatteverket (from 1 July 1991 onward) or Riksarkivet (before 1 July 1991).
Frequently asked questions
We take care of the documents so you can focus on what matters
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