Finland proposes OmaVero estate filing for new estates from 2027

Finland's government proposes moving estate administration into OmaVero, with 1 February 2027 as the intended commencement dateFinlex. Hallituksen esitys HE 107/2026 puts forward a new act on an estate service platform (laki kuolinpesän palvelualustasta)Finlex and a new act on an estate shareholder register (laki kuolinpesän osakasrekisteristä)Finlex, alongside amendments to the inheritance and gift tax act (perintö- ja lahjaverolaki) and related statutes. Digi- ja väestötietovirasto advises law firms handling estate inventories to expect entry into force in early 2027, presenting electronic handling in OmaVero as the primary way to handle estate matters while paper filing remains available alongside it.

The reform would apply only to estates formed after entry into forceDVV: shareholder-register data accumulates as new estates form once the register is introduced, and OmaVero holds shareholder and wealth data ready only for those estates. Paper filing remains available alongside electronic handling.

The new kuolinpesän osakasrekisteri, built by Digi- ja väestötietovirasto from population-register data supplemented where needed by parish and Kansallisarkisto records, would replace today's collection of sukuselvitykset from several registersDVV; gathering family-tree reports would survive only in special cases. Shareholders reach the register's data through OmaVero, and changes to shareholder data are reported there. Using shareholder data remains a fee-based service, as the current sukuselvitys is.

For practitioners, OmaVero would gather the whole chain in one service: order the estate's shareholder data; report documents such as a testamentti, avioehto or renunciation of inheritance to the register; review and supplement pre-filled data on the deceased's wealth, including real estate and apartments, and set asset values; then draft the perukirja and the perintöveroilmoitus from the same data. The service also stores statements, receipts and other documents for the estate inventory securely, and supports naming a contact person, reporting the estate's account number, requesting extensions for the inventory and the return, and sending partition and distribution deeds.

The perintöveroilmoitus is a new tax return: going forward Verohallinto would issue inheritance tax assessment decisions on the basis of the perintöveroilmoitus rather than the perukirjaVero, in both electronic and paper filing, and a paper form for the new return is also planned. The inventory deadline itself would lengthen — perunkirjoitus could in future be conducted partly or wholly electronically, and its three-month time limitFinlex would extend to six monthsFinlex.

An expert acting for shareholders needs a Suomi.fi-valtuus mandate to handle the estate's matters in OmaVeroDVV. The estate's declarant grants the law firm a Suomi.fi mandate for electronic handling, after which the firm authorises a named expert to act in OmaVero; the firm administers received and delegated mandates in Suomi.fi. Shareholders and the authorised professional see the same estate data in OmaVero. Stakeholder training on the new operating model, roles and mandates, the register, and the OmaVero inventory and return runs from November 2026 to January 2027, with registration open.

Legal basis: HE 107/2026 proposing the estate service platform and shareholder register acts with amendments to perintö- ja lahjaverolaki and related statutes, intended to enter into force on 1 February 2027; Digi- ja väestötietovirasto notice of 28 September 2026; Verohallinto guidance Kuolinpesän asiointi OmaVeroon vuonna 2027.