The timeline at a glance

1. The first days

Confirming the death and the burial permit

A doctor confirms the death and issues the burial permit; in a hospital or care home the staff handle this and advise the family. For an unexpected death at home, call 112. Information about the death goes into the population information system automatically — you do not need to notify most authorities separately.

Who has the right to arrange the funeral?

First and foremost, whoever the deceased wished; otherwise the spouse (including a cohabiting partner) and the closest heirs. The deceased's own convictions and wishes must by law be respected — even when the family would prefer otherwise.

The funeral home: ask for prices from at least two

Funeral home services differ by hundreds of euros within the same town, and no one expects a grieving person to haggle — so compare by phone or online before the first visit. No law requires buying a package: in practice, all that is necessary is a coffin (also for cremation), transport of the deceased and the statutory burial fees. A death notice in the newspaper, flower arrangements, programme sheets and a memorial reception are choices, not obligations.

Hurry is a sales pitch. The deceased is kept in cold storage, and funerals in Finland are usually held 1–3 weeks after the death. Decisions do not need to be made on the first day. Do note storage fees, though: some parishes and wellbeing services counties charge for storage, and the fee typically rises after about three weeks — so keep to a reasonable schedule.

If you do not belong to the church — or the deceased did not

There are two different things here that constantly get mixed up. The statutory burial fees are the same for everyone living in the same municipality regardless of church membership: the grave plot, digging the grave, cremation and storage of the deceased cost a non-member the same as a member (Burial Act, section 6). The Evangelical Lutheran parish must provide a grave plot for everyone. For non-residents of the municipality, however, the fees are higher.

Church services, on the other hand, are member benefits. The priest, the cantor and the use of the church or chapel for the funeral service are free of charge for parish members — for a deceased person who did not belong to the church, a usage fee is charged for the chapel (typically around 150–300 €, more in some places), and conducting a blessing is at the priest's discretion. The alternative: a civil (non-religious) farewell ceremony can be held anywhere — at home, in a function room or directly at the graveside — in which case there is no chapel fee at all. The speaker can be someone close or a hired celebrant.

A memorial reception is not compulsory, and it does not need to cost anything: coffee at home is as dignified as a rented venue.

2. When there is no money — funeral assistance

If the estate has no funds, the relative arranging the funeral can apply for supplementary social assistance from the wellbeing services county of the deceased's last home municipality (adult social services). The assistance is usually granted as a payment commitment to the county's contracted funeral home. So the order is: 1) gather bank statements and tax information, 2) application to the wellbeing services county, 3) only then to the funeral home. Some counties require a decision on basic social assistance from Kela first — check your own county's instructions.

What the assistance covers: only the essentials — the cheapest coffin (or cremation and an urn), dressing the deceased, one transport within the area, the grave plot and digging, and the parish's compulsory fees. What it does not cover: a gravestone, a memorial reception, a death notice or the estate inventory.

How lack of funds is assessed: the estate's assets include the balance of the deceased's accounts on the date of death, upcoming tax refunds and payments arriving after the death, and other property. The surviving spouse's income and assets are taken into account — a cohabiting partner's are not. If the deceased has property (for example a home) but no money in the account, the funeral can still be paid for and the cost recovered when the property is sold. Typical attachments: bank statements, a balance certificate as of the date of death and, later, the estate inventory deed.

Funeral costs take priority. Under the Code of Inheritance, funeral costs are paid from the estate's funds before all other bills. If the money does not stretch further, the other bills become the creditors' loss — not the relatives' to pay.

If there are no relatives or no one can take care of the burial: as a last resort, the burial is arranged by the deceased's home municipality (Burial Act, section 23) — no one goes unburied in Finland. The estate of a person who died without heirs is handled by the State Treasury.

3. Notifications and cancellations

What happens by itself: information about the death is passed from the population information system automatically to Kela, the Tax Administration, pension providers and banks, among others. You do not need to call them to announce the death — but doing business, such as paying bills or claiming benefits, still requires contact.

The bank (the first week)

• Access rights and powers of attorney to the deceased's accounts end on the date of death — including the surviving spouse's access to a jointly used account owned by the deceased. Direct debits and e-invoices continue unless cancelled.
• The bank pays funeral costs and reasonable estate administration costs (e.g. an electricity bill, rent) from the deceased's account against an invoice even before the estate inventory — at the request of a single shareholder of the estate. Bring a population register certificate. This is the mechanism by which the funeral bill gets paid even if no relative has money. Ready-made template: the Letter templates page, section Estate of a deceased person.
• At the same time, ask every bank of the deceased for a balance certificate as of the date of death — you will need them for the estate inventory in any case.
• The surviving spouse's own accounts work normally. A joint account: bank practices vary, and some restrict use to half — ask your own bank.

Mail

Arrange a change of address or mail redirection for the estate to the address of the person managing it (posti.fi) — otherwise bills and official mail pile up in an empty home and deadlines blow past.

Contracts and subscriptions (the first month)

Phone subscription, internet, electricity (note: do not cut the electricity in a home with a fridge or heating before it is emptied), insurance policies (ask at the same time whether the deceased had life insurance!), newspapers, streaming services, memberships. The estate generally has the right to terminate the deceased's contracts at short notice — including fixed-term ones. Ask for a final invoice and a refund of anything overpaid. Ready-made termination template: the Letter templates page, section Estate of a deceased person.

A rented home: the estate can terminate the lease with the normal one-month notice period. The home does not need to be emptied in a panic, but every month costs rent — weigh it calmly, but do not postpone forever.

Social media and digital accounts: no hurry and no obligation. Facebook can be turned into a memorial account, and Google and Apple have their own processes — these can be dealt with months later.

4. The estate inventory — a three-month deadline

The estate inventory (perunkirjoitus) is a proceeding in which the deceased's assets and debts are listed in an estate inventory deed (perukirja). It is compulsory after every person who lived in Finland — including someone with no funds, someone with debts, and even when there is nothing to inherit. The deed also serves as the tax return for inheritance tax and as the estate's identity document for dealing with banks.

• The estate inventory must be held within 3 months of the death
• The deed must be submitted to the Tax Administration within one month of the inventory — easiest in OmaVero/MyTax
• An extension can be requested from the Tax Administration in MyTax if 3 months is not enough — the request must be made before the deadline passes

Step 1: Order the family tree report immediately (weeks 1–2)

The family tree report (sukuselvitys) is an unbroken chain of population register certificates covering the deceased's life from age 15 to the date of death — it reveals all the heirs, i.e. the shareholders of the estate. Where to order depends on what the deceased belonged to. A member of the Evangelical Lutheran church (now or earlier): order from tilaavirkatodistus.fi — the order is routed automatically to the correct regional register, which produces the certificate for the whole membership period; the report on the main person costs 75 € and each related additional certificate 40 €. Did not belong to the church: order from the Digital and Population Data Services Agency (phone service 029 5536 230), 25 € per certificate; the agency's records centrally cover the time after 1 October 1999 — for earlier periods of church membership, the church's certificate is also needed. A member of the Orthodox church: the central register of the Orthodox church (ort.fi).

The whole set typically costs around 50–150 € and delivery takes 2–6 weeks — which is why you should order in the very first weeks. Good news: for Lutheran members, proof that direct heirs are alive is included in the parent's report, so separate certificates about them are not needed. Certificate fees are estate administration debt, i.e. they are paid from the estate's funds.

Step 2: Gather the documents (weeks 2–8)

• Balance certificates from all the deceased's banks as of the date of death — these also reveal safe deposit boxes and loans
• Details of debts: loans, credit cards, bills in collection, an enforcement balance certificate if the deceased had enforcement debt (from the enforcement e-service), unpaid bills
• The latest pre-completed tax return or tax decision — it shows the property
• Details of property at fair value on the date of death: real estate, housing company shares, car, securities
• The surviving spouse's assets and debts — these are also recorded in the deed, even if the spouse inherits nothing (for calculating marital property)
• Any will and any prenuptial agreement
• Details of life insurance policies and their beneficiaries
• Advances on inheritance and significant gifts from the last 3 years

Step 3: Invite the shareholders

All shareholders of the estate are invited to the inventory verifiably (for example by email or a letter that leaves a trace): the statutory heirs, the surviving spouse and any beneficiaries of a will. Invite in good time — but no one is obliged to attend, and absence does not prevent the proceeding, as long as the invitation was sent.

Step 4: The proceeding itself

The estate inventory can be a walk-through at the kitchen table: the estate's declarant (usually the relative who knows the estate best) presents the assets and debts, and two trustees (uskotut miehet) — who can be any impartial adults, including acquaintances — value the property and sign the deed. The deed records the details of the deceased and the shareholders, the trustees, the assets and debts at their values on the date of death, the surviving spouse's assets and debts, the will and prenuptial agreement as attachments, and the declarant's assurance that the information is correct.

Step 5: Submit the deed — and know the risks

Submit the deed in OmaVero/MyTax within a month of the proceeding. The family tree report is not attached to the tax return, but it must exist and be kept safe — the bank and other parties will require it. The risk of neglect is personal: if the estate inventory is not held within the deadline, or property is concealed in the deed, a shareholder can become personally liable for the deceased's debts. This is in practice the only way someone else's debts can land on you — and it is entirely avoidable by handling the inventory on time and honestly. See also the FAQ: are debts inherited.

Do it yourself or with a professional?

The law does not require a lawyer. In a simple estate (little property, no disputes, shareholders clear), doing it yourself is realistic: the Tax Administration's website (vero.fi) has a model deed and detailed instructions. In a complicated estate (real estate, a business, disputes, property abroad), professional help pays for itself. The first choice for someone on a low income is the legal aid office (oikeus.fi) — the estate inventory is covered by public legal aid, making it free or partly subsidised for people on low incomes. Funeral homes and law firms typically charge 400–1 200 €.

Inheritance tax is imposed later on the basis of the deed — the decision typically arrives within 6–12 months. No tax at all is payable on an inheritance share below 20 000 euros, and the spouse and minor-child deductions raise the threshold considerably. Payment time can be arranged for inheritance tax, and a payment arrangement can be requested in MyTax.

5. An over-indebted estate — when debts exceed assets

The order of action in an over-indebted estate

• Pay from the estate's funds only the funeral costs and the costs of the estate inventory — they take priority by law
• Do not pay other bills and do not repay the deceased's debts, even if collection letters arrive — treating creditors equally is the responsibility of whoever manages the estate
• Notify the creditors in writing of the death and the estate's lack of funds and ask them to stop collection — ready-made template: the Letter templates page, section Estate of a deceased person
• Handle the estate inventory normally within 3 months — in this situation it matters more than ever, because it protects the shareholders
• Do not distribute any property to the shareholders — distributing assets before the debts are settled can bring personal liability for the debts
• If the estate is clearly over-indebted and the situation complicated, the estate can be handed to an estate administrator or filed for bankruptcy — but in an ordinary small estate it is enough to handle the points above, and the estate simply lapses when the assets run out

A collection agency pressuring the relatives? A collection agency has no right whatsoever to demand the deceased's debt from relatives personally. Reply in writing that the debtor has died, the estate has no funds and the shareholders bear no personal liability — and that collection must be directed at the estate. If the pressure continues, report it to the Regional State Administrative Agency.

Renouncing the inheritance: if you already know in advance that you do not want to be involved in the estate, you can renounce the inheritance entirely with a written declaration. To be effective, the renunciation must be made before you deal with the estate — in practice, early and with the assets untouched. The person renouncing then bears no responsibility for the estate, and their place passes to their descendants. If in doubt, ask the legal aid office for advice before renouncing.

6. The income of the surviving spouse and children

Apply for these — nothing comes automatically

• The surviving spouse's pension — one application covers both systems. The pension is claimed from Kela and the earnings-related pension provider with the same application (form ETK/Kela 7004): when you apply in the online service of the deceased's pension company (elakepalvelut.fi) or at Keva (keva.fi — if the last employer was a municipality, the state, a wellbeing services county or the church), the provider forwards the application to Kela and other providers too. Conditions and amounts: kela.fi
• Kela's surviving spouse's pension in brief: the initial pension is about 389 €/month for the first 6 months for eligible surviving spouses under 65; after that a continuing pension, whose basic amount (about 122 €/month) requires a dependent child under 18, plus an income-tested additional amount (up to about 632 €/month). The earnings-related surviving spouse's pension is at most half of the deceased's earnings-related pension; the survivor's own pension income can reduce it (reduction threshold 856 €/month in 2026). Kela phone service: 020 692 202, Mon–Fri 9–16 (service in Finnish)
• A child's pension for each child separately (form ETK/Kela 7005 — a separate application for each child, same one-application principle): from Kela until age 18 (for students until 21; basic amount about 71 €/month + an additional amount of up to about 108 €/month) and from the earnings-related system until age 20. More: kela.fi
• The group life insurance lump sum: almost everyone who was in employment is covered by the Employees' Group Life Assurance, from which the surviving spouse and children under 22 receive a lump sum (thousands of euros). The cover remains in force for three years after the employment ended. It is not paid automatically — it must be claimed at trhv.fi. Many people leave this money unclaimed, because nobody tells them about it.
• Bring your own benefits up to date (in OmaKela): a review of the housing allowance (the household's size and income changed), general support if needed, child maintenance allowance from Kela if a parent liable for maintenance died (families with children: 020 692 206), and basic social assistance for the transition if needed (020 692 207).

If you are in enforcement yourself: an inheritance or a life insurance death benefit paid to you can be attached for your own debts — it is not specially protected money, contrary to what many people think. For how this works in practice and how it differs from the compensation that really is protected, see the enforcement guide, the section "Inheritance or life insurance while in enforcement".

Deadlines and limits worth knowing

• Survivors' pensions are paid retroactively for at most six months (longer only for a special reason) — so apply within six months, even if your strength is low
• For a surviving spouse born in 1975 or later, the earnings-related surviving spouse's pension is fixed-term: 10 years, or until the youngest child turns 18
• A cohabiting partner can also be entitled to a surviving spouse's pension, if the couple has a joint minor child and the joint household lasted at least 5 years — the cohabiting partner's pension ends when the youngest child turns 18
• Kela's surviving spouse's pension ends at 65 at the latest; remarrying under the age of 50 ends the pension (replaced by a lump sum if the pension was paid for at least a year)
• If the death was caused by an occupational accident or a traffic accident, a survivors' pension may additionally be available from an insurance company — always ask

7. Coping — grief is not a performance

Grief drains your strength, and that is normal — no one manages everything on this page alone or in a week. Share tasks among those close to you, and remember that the timeline really has only two hard deadlines: the estate inventory (3 months) and submitting the deed to the tax authority (1 month after that). Everything else flexes.

Talking help is available in the evenings too: the church's helpline answers every evening (in Finnish 0400 22 11 80 at 18–24, in Swedish 0400 22 11 90 at 20–23) — anonymously, and anyone can call regardless of church membership. Peer support: parish grief groups are open to everyone and free of charge. There are dedicated associations for those widowed young (Nuoret Lesket ry — request a support call by texting TUKIPUHELU to 044 056 5542; mainly in Finnish), for parents who have lost a child (KÄPY ry — text TUKIPYYNTÖ to 045 325 9595) and for those bereaved by suicide (Surunauha ry, 044 977 9428 on weekdays). Occupational health care and your health centre help if sleep or the ability to function fails — a grief reaction is as acceptable a reason for sick leave as anything else.

Money matters need not be handled alone either: the legal aid office helps with the estate inventory and estate affairs, financial and debt counselling and the Velkalinja helpline 0800 9 8009 if your own finances get tangled because of the death, and the Emergency help page if money for food or bills suddenly runs out.

Important contact details in one place

Crisis help and support

Pensions and benefits

The funeral and the estate

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