Verohallinto to brief estate professionals on 2027 digital reform on 3 December

Verohallinto will hold a webinar on 3 DecemberVero 2026Vero from 13:00 to 15:00 on Teams for professionals who draft perukirja for a living, administer other kuolinpesä matters on assignment, or advise on administering themVero. Registration runs through the enrolment form and closes on 26 November 2026. Those registered will be sent the joining link and the detailed programme later, and the session will be recorded.

The webinar covers the background and timetable of the reform, the new way of dealing in OmaVero, the legislation on the shareholder register, the reform of the legislation on inheritance-tax procedure, and how to stay informed about the reform.

The reform is the Edesmenneen omaisen asioiden vaivaton hoito (EOAVH) programme, whose aim is to ease dealings for bereaved relatives in a difficult life situation by digitalising the administration of kuolinpesä and the preparation of perukirja and by adding automation. The change affects kuolinpesä shareholders as well as the authorities and companies that handle estate matters. The reform is estimated to enter into force in early 2027Vero.

Under the planned legislative amendments, a new section opens in OmaVero in 2027Vero where kuolinpesä shareholders can, among other things, order shareholder data and supplement it, supplement pre-filled data on the deceased's wealth, and draw up the perukirja and the perintöveroilmoitus, a new tax return on the basis of which heirs' inheritance tax is determined. After the death, shareholders receive a message or a paper letter saying the estate services have opened in OmaVero; the estate section is available only where the deceased died after the act's entry into force and the service's introductionVero. In OmaVero it is possible to designate the estate's ilmoittaja and yhteyshenkilö: the ilmoittaja checks, supplements and amends the shareholder data, assures it correct, supplies the data needed for the perukirja and files the perintöveroilmoitus. The ilmoittaja can authorise a professional through a Suomi.fi mandate to handle inventory and return matters, and the mandated professional can view and supplement pre-filled data and draw up the perukirja and perintöveroilmoitus in the service. The perintöveroilmoitus is not filled in separately but is formed from the supplemented wealth, debt and shareholder data, and the perukirja is formed from the reported data and sent to Verohallinto for archiving; once Verohallinto has processed the return, heirs receive the inheritance-tax decision and payment instructions in OmaVero. Where dealing in OmaVero is not possible, the perintöveroilmoitus can be filed on a paper form and the perukirja on paper.

The shareholder data rests on the new kuolinpesän osakasrekisteri, a basic register maintained by Digi- ja väestötietovirasto that replaces the current sukuselvitys: the estate no longer orders them, as the corresponding data is brought into the register automatically and shareholders view and supplement it through OmaVero. The register is being introduced in stages during 2027DVV, its introduction requires extensive legislative changes, and the change concerns estates formed from 2027 onwardsDVV while existing estates continue as beforeDVV.

The reform rests on planned amendments to the perintöverotusmenettely legislation and new osakasrekisteri legislation under the EOAVH programme, estimated to enter into force in early 2027.