perintöveroilmoitusten

Perintöveroilmoitukset are tax returns filed in Finland to declare inherited assets for inheritance tax purposes. When an individual inherits assets from a deceased person, they are obligated to report these assets to the Finnish Tax Administration (Verohallinto). This declaration must be filed within three months of the death, or if the estate is subject to a formal probate process, within one month of the probate decision.

The perintöveroilmoitus requires the beneficiary to list all inherited assets, including real estate, bank accounts, stocks, vehicles, and other valuables. The estimated market value of these assets at the time of death must be reported. Deductible expenses related to the inheritance, such as funeral costs and estate administration fees, can also be claimed.

The Finnish Tax Administration uses the information provided in the perintöveroilmoitus to calculate the inheritance tax payable. The tax rate depends on the value of the inheritance and the relationship between the deceased and the beneficiary. Closer relatives, such as spouses and direct descendants, generally pay lower tax rates than more distant relatives or unrelated individuals. Failure to file a perintöveroilmoitus or providing inaccurate information can result in penalties, including fines and back taxes with interest. The process aims to ensure fair taxation of wealth transferred through inheritance.