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A Loved One Has Died — What Do I Do? A Step-by-Step Guide

Guide · Updated 26.4.2026

A step-by-step guide from the first 24 hours to one year later. Statutory deadlines are marked, and each phase tells you which authority to contact.

In Brief

In Finland, death is registered with DVV automatically — you do not need to report it separately. The three most important deadlines: estate inventory within 3 months of death (Perintökaari 20:9), estate inventory deed to Verohallinto within 1 month of the estate inventory, and inheritance tax return within 9 months of death. You apply for survivor's pension from Kela — it is not paid retroactively for more than 6 months before the application date.

First 24 hours
First week
First 2–4 weeks
3-month deadline — estate inventory
3–9 months — inheritance tax
6–12 months — survivor's pension and division
Most common mistakes
Where to get help
Frequently asked questions

1. First 24 Hours

0–24 hours

The most important thing in the first hours is obtaining the death certificate. After that, you do not need to do anything official on the same day — give yourself time.

If death occurred at home

Call 112 if the death was unexpected or the deceased was not under a doctor's care. Paramedics or police will arrive and handle the death certificate.
If the deceased was receiving home care and death was expected, call the home care nurse or the on-call doctor — not 112.

If death occurred in a hospital or care home

The staff handles the death certificate, contacts you, and explains how to proceed. You can say goodbye to the deceased in peace.

Good to know: In Finland, death is registered with Digi- ja väestötietovirasto (DVV) automatically through healthcare. You do not need to report the death to DVV, Kela, the tax authority, or any other authority separately — the information is transmitted to the systems.

2. First Week

1–7 days

During the first days, you contact the funeral home and bank and search for important documents. Nothing is precise to the hour, but these matters should be handled during the current week.

1. Contact a funeral home

The funeral home handles transportation, the coffin, church contacts, burial permits, and often the newspaper announcement. You can choose at your own pace — the deceased will be stored in a cold room until then. Request a cost estimate in writing.

2. Notify the bank

The bank freezes accounts and cancels authorisations granted to the deceased. Funeral costs and final bills are paid from the estate account against an invoice. You need an official death certificate or later an extract from the population register from DVV.

3. Find the will and important documents

Will (from home, bank safe deposit box, or a lawyer)
Prenuptial agreement
Insurance policies (life insurance, group life insurance, travel insurance)
Bank connections, loan documents, property titles
ID cards, passport (returned to the police)

4. Identify the heirs

Heirs are determined from the family tree extract, which you order from DVV. The family tree extract covers the deceased's life span with register information and shows who the heirs are according to Perintökaari. Without the family tree extract, the estate inventory cannot be done. dvv.fi/sukuselvitys →

5. Notify the employer and workplace

If the deceased was working, notify the employer. Many workplaces have group life insurance that pays a lump sum to relatives. Apply for compensation from TRHV (group life insurance pool) trhv.fi. The compensation is typically €4,000–€17,000 depending on the collective agreement.

3. First 2–4 Weeks

2–4 weeks

The funeral is usually held 2–3 weeks after death. At the same time, you begin a systematic notification round.

Funeral

The funeral home handles most of the arrangements. Decide:

Burial or cremation (in Finland, about half of deceased are cremated)
Church or secular funeral
Newspaper announcement, invitations, memorial service
Headstone (can be ordered later)

Cancel subscriptions and direct debits

Newspapers, streaming services, memberships
Gyms, hobby venues
Phone and internet subscriptions (note: the number may need to be kept)
Electricity, water, district heating (depending on the housing situation)

Notify insurance companies

Life insurance — lump sum to relatives, apply for compensation from the insurance company
Home insurance — usually remains until the apartment is sold or heirs divide the property
Car and comprehensive insurance — the deceased's car transfers to the estate, insurance must be transferred or terminated
Health expense insurance — usually ends automatically

4. 3-Month Deadline — Estate Inventory

Statutory · 3 months

This is a statutory deadline and exceeding it causes a late fee and risk of tax penalty. Perintökaari Chapter 20 § 9 requires that the estate inventory be conducted within three months of death.

What is an estate inventory?

An estate inventory is an occasion where the estate shareholders (heirs and surviving spouse) along with two witnesses compile a list of the deceased's assets and debts. From the estate inventory, an estate inventory deed is drawn up, which is the official document of the estate.

What do you need for the estate inventory?

Family tree extract (DVV)
Extract from the population register for the deceased and each heir (DVV)
Possible will and prenuptial agreement
Bank balance statements as of the date of death (also debts, credit card balance)
Valuations of housing shares and real estate
Balances of investments and securities
Car and boat valuations (market value)
Tax debts and unpaid bills
Funeral cost receipts

Who can conduct the estate inventory?

Estate shareholders can do it themselves, but most use a bank, accounting firm, or lawyer. A simple estate (1–2 heirs, little property) can be done yourself. For a complex estate (multiple heirs, will, business operations, real estate), it is worth using a professional. Costs vary from €300 to several thousand.

Estate inventory deed to Verohallinto

The estate inventory deed is submitted to Verohallinto within one month of the estate inventory occasion. Send it through OmaVero: vero.fi/perukirja →

If you are late: Apply for an extension through OmaVero before the 3-month deadline expires for a justified reason — do not fail to apply. If you are already late, submit the estate inventory deed as soon as you can — even late, it is better than not submitting, and Verohallinto may consider the late fee.

5. 3–9 Months — Inheritance Tax

Statutory · 9 months

Verohallinto calculates the inheritance tax based on the estate inventory deed and sends the tax decision by post. The tax is usually paid in 1–2 instalments according to the decision.

Tax-free threshold and classes

Inheritance share under €20,000 is tax-free
Tax class 1: spouse, children, grandchildren, parents (lower tax rates)
Tax class 2: siblings, siblings' children, and all others (higher tax rates)
A cohabiting partner has no inheritance right by default — only by will

The exact tax amount is calculated with Verohallinto's calculator: vero.fi/perintoverotus →

6. 6–12 Months — Survivor's Pension and Division

6–12 months

Survivor's pension (only for those who were married)

Survivor's pension is applied for from Kela using form ETK/KELA 7004 or electronically through OmaKela. Apply as soon as possible — the pension is not paid retroactively for more than 6 months before the application date. A cohabiting partner is not entitled to survivor's pension.

kela.fi/leskenelake → · Read about the surviving spouse's other rights →

Division of inheritance

The division of inheritance is done when inheritance tax has been paid and the estate's affairs are settled. There is no statutory deadline for division of inheritance — it can be done months, even years after death. Estate shareholders agree on the division among themselves (agreement division) or an estate administrator divides the estate by district court order if shareholders cannot reach agreement.

7. Most Common Mistakes

Assuming that a cohabiting partner inherits. A cohabiting partner does not inherit by law in Finland — only by will. If the cohabiting partner was not remembered in a will, the deceased's lineal heirs inherit everything. Read more →
Paying the deceased's debts with your own funds. Never pay the deceased's debts personally before the estate inventory. Debts are paid from estate assets. If the estate is indebted, heirs are not liable for it with their own property.
Forgetting to apply for survivor's pension in time. Survivor's pension is not paid retroactively for more than 6 months. Every delayed month is money you will not get back.
Exceeding the 3-month deadline for estate inventory. Apply for an extension through OmaVero before expiry for a justified reason — do not fail to apply. If you are already late, submit the estate inventory deed as soon as you can.
Dividing property before the estate inventory. Estate property may not be divided before the estate inventory deed has been submitted to Verohallinto. Early division can void tax benefits and cause disputes.

8. Where to Get Help

Funeral home Practical funeral arrangements, transportation of the deceased, church matters. Some funeral homes also have estate inventory services.

Bank Most banks have estate inventory services for estate customers (typically €400–€800 for a simple estate).

Legal aid office Free or partially free legal aid for low-income individuals. Helps with estate inventory, division of inheritance, and dispute situations. oikeus.fi →

Verohallinto Questions about inheritance tax, submitting the estate inventory deed, applying for extension. OmaVero →

DVV Family tree extract, population register extracts, death registration. dvv.fi →

Kela Survivor's pension, child's pension, housing allowance in changed life situations. OmaKela →

Grief support Grief takes time. Finnish Association for Mental Health crisis line 09 2525 0111 (24/7), church grief groups, occupational health psychologist. Support is available — do not stay alone.

9. Frequently Asked Questions

What do I do first when a loved one has died? If death occurs at home without a doctor's supervision, call 112. If death occurs in a hospital or care home, staff handles the death certificate. In Finland, death is registered automatically with Digi- ja väestötietovirasto (DVV) through healthcare — you do not need to report it separately.

How soon must I contact a funeral home? Usually within 1–3 days. The funeral home handles transportation of the deceased, funeral arrangements, and many notifications (e.g., church, burial permits). You can choose a funeral home at your own pace — after the death certificate, the deceased can be transferred to pathology or the burial area's cold room for a few days.

Do I need to notify the bank about the death? Yes. Notify the bank as soon as possible so that the deceased's accounts are frozen and authorisations are checked. The bank needs an official death certificate or an extract from the population register. Most banks continue paying funeral costs and final bills from the estate account, even though accounts are otherwise frozen.

When must the estate inventory be done? The estate inventory must be conducted within three months of death (Perintökaari Chapter 20 § 9). The estate inventory deed is submitted to Verohallinto within one month of the estate inventory occasion. About four months total from death. An extension can be applied for through OmaVero for a justified reason before the deadline expires.

Who pays for the funeral? The funeral is usually paid from estate assets — the bank releases funds for funeral costs against an invoice. If the estate has no assets, close relatives pay themselves, but municipal social services can grant funeral assistance to low-income individuals (income support). Members of trade unions may be entitled to funeral assistance.

How do I apply for survivor's pension? Survivor's pension is applied for from Kela using form ETK/KELA 7004 or electronically through OmaKela. Apply as soon as possible — survivor's pension is not paid retroactively for more than six months from the application submission. A cohabiting partner is not entitled to survivor's pension from Kela.

What if the deceased had more debts than assets? An indebted estate does not obligate heirs personally — heirs are not liable for the deceased's debts with their own property unless the estate inventory deed or estate settlement was done incorrectly. If the estate is clearly indebted, the estate can be filed for bankruptcy or handed over to an estate administrator. Do not pay the deceased's debts with your own funds before the estate inventory.

Can I do the estate inventory myself or do I need a lawyer? A simple estate's (one or two heirs, little property, no will) estate inventory can be done yourself — banks and Verohallinto's instructions help. For a complex estate (will, multiple heirs, real estate, business operations), it is worth getting a lawyer or accounting firm. Free legal aid is available to low-income individuals from legal aid offices.

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Sources

Perintökaari (40/1965) — Finlex: finlex.fi
Verohallinto — Estate inventory and estate inventory deed: vero.fi/perinto
DVV — Death and estate inventory: dvv.fi
Kela — Survivor's pension: kela.fi/leskenelake