After the estate inventory meeting has been held, the inheritance can be distributed. You can start the distribution of the estate without any separate permission from the Tax Administration even if you have not yet received the inheritance tax decision.

You must make a deed of distribution for the estate. The decedent’s property is transferred to the inheritors based on the deed of distribution.

The deed of distribution must show

  • what property has been distributed
  • what the value of the property is at the time it was distributed
  • what property each inheritor has received
  • what property has not been distributed, if any
  • whether the entire estate was distributed.

(Source: Finnish Tax Administration,