Which is the competent authority?
Who should I contact?
Last update: 10/3/2012
The inventory of the estate must be transmitted to the financial authorities located in the deceased’s last place of residence. It is to be noted that the public authorities only intervene when the court has appointed a third party administrator or other.
Detailed information
What are the rules on international jurisdiction:
Where the Nordic Convention on the law applicable to inheritances (with respect to Denmark, Iceland, Norway and Sweden) does not apply, the following principles apply (see 26:1-4 Perintökaari (PK) = Inheritance Act No. 40/1965):
- In relation to the property of a foreign or non-foreign national? The Finnish courts have jurisdiction over undisputed inheritances (appointment of an administrator of the estate, etc.) especially when the deceased:
- had his/her last domicile or last habitual residence in Finland, or
- was a Finnish national and chose Finnish law as the law for the inheritance.
- to the assets of the deceased if located abroad? In principle, the jurisdiction extends to property located abroad.
Which authority is responsible for the succession procedure?
The court of the last domicile of the deceased has jurisdiction.
How and by whom is the succession procedure instigated?
There is no inheritance procedure started by official means. The inheritance may in principle be settled without the involvement of individuals appointed by the court (administrator, etc.).
How is the heir’s capacity checked?
In order to prove their status, the heirs have recourse to the inventory of the estate (20:9c PK).
Can or must an inventory of the estate be drawn up?
If the deceased had his last domicile in Finland, an inventory of the estate must be drawn up with two reliable people within three months, and sent to the tax authorities within a month of being drawn up (20:1 PK).
Is there a system regarding the administration of the succession?
The administration of the estate is not compulsory, the succession is not a subject of law.
How is the succession procedure closed?
The settlement of the matrimonial property (only if the deceased was married under the statutory matrimonial regime), the settlement of the debts, and finally the distribution of the estate (amicably or by court order) are executed on the basis of the inventory of the estate (23 PK).
How is the estate transmitted to the heirs/legatees?
It is transmitted in accordance with the written distribution agreement or the decision of the representative appointed by the court for the distribution (22 – 23 PK).
