New estate shareholder certificate replaces sukuselvitys from early 2027

For deaths occurring after the reform takes effect in early 2027DVV, a kuolinpesä uses a todistus kuolinpesän osakastiedoista where it previously used a sukuselvitysDVV. In practice this concerns bank and insurance dealings and other shareholder-verification situations: the shareholders of a newly formed estate print the certificate from OmaVero instead of ordering a family reportDVV. Estates formed before the reform stay on the old procedure and must still order a sukuselvitys or virkatodistusDVV. Data on earlier estates is not transferred into the new registerDVV, and the decisive point is the date of death relative to entry into forceDVV.

The certificate draws on the new kuolinpesän osakasrekisteriDVV maintained by Digi- ja väestötietovirastoFinlex. The register combines population-register data with registers of the Evangelical Lutheran Church, the Orthodox Church and Kansallisarkisto, and it also pulls data from Ulosottolaitos, the courts and the guardianship register. It therefore carries information such as a minor child's guardian and a shareholder's appointed edunvalvoja or edunvalvontavaltuutettu, as well as whether the deceased had a registered avioehto. The certificate reflects the shareholder data as of the printing moment. It states the printing date and, for each item, whether the information comes from authority registers or was supplemented by the estate's ilmoittaja and verified as correct in OmaVero. It also shows whether a perunkirjoitus date has been reported, and whether the shareholder data enjoys protection corresponding to the public reliability of perintökaari or has been confirmed by Digi- ja väestötietovirasto.

The ilmoittaja has a substantive role. In addition to register-compiled data, the certificate may contain ilmoittaja-supplemented information on matters such as recipients under a yleistestamentti or shareholders resident abroad. The ilmoittaja can also remove shareholder status, for example following renunciation of an inheritance, and the register retains the renunciation together with how the person was related to the deceased and to those who take their place. The ilmoittaja works in OmaVero under strong identification, checks and completes the automatically formed basic data, and verifies the data as correct; only data the ilmoittaja has verified as correct appears on the certificateDVV. Where shareholder data was supplemented on renunciation grounds, the estate is expected to account separately for the renunciation on request.

For organisations, the reform offers two operating modes. An organisation with data access can retrieve osakasrekisteri data into its own systems through an interface, in which case the estate no longer needs to supply separate certificates in transactions. Alternatively, it can handle estate matters on the estate's behalf through Suomi-fi-valtuudet authorisations, which the ilmoittaja can grant in OmaVeroDVV. More detailed guidance on interface use and access rights is to follow in 2027. Firms that process sukuselvityksiä should already plan how the new certificate and register data affect staff training, client processes and information systems. All shareholders see the estate's data in OmaVero and can print certificates there; an estate without access to OmaVero can still order a paper certificateDVV. Ordering shareholder data in OmaVero or as a paper certificate is subject to charge in the same way as the current sukuselvitysDVV.

The OmaVero service also centralises related estate compliance: the ilmoittaja completes shareholder data there and prepares the perukirja and the perintöveroilmoitus, can authorise a law office or bank to act in OmaVero, and shareholders and authorised representatives track filings in one place. Legal basis is the government proposal HE 107/2026Finlex for a laki kuolinpesän osakasrekisteristä and a laki kuolinpesän palvelualustastaFinlex with amendments to perintökaari and perintö- ja lahjaverolaki, proposed to enter into force on 1 February 2027Finlex and to apply to estates where the deceased died or was declared dead after entry into forceFinlex.