Finland – End of Life Issues

What end of life care options are available in Finland, and how does the system work?

Finland’s approach to end-of-life care sits within its broader public healthcare structure, coordinated through regional wellbeing services counties (hyvinvointialueet). The organisation of palliative care is being restructured into a three-tiered model recommended by the Ministry of Social Affairs and Health, dividing provision between a basic level and more specialised levels. This layered arrangement makes care accessible across a variety of settings, from a patient’s own home through to hospital wards and dedicated hospice units.

End-of-life care may be delivered at home with the backing of home hospital services, in an inpatient ward, or within a hospice care facility. A palliative hospital-at-home specialises in palliative and hospice care, giving patients specialist-level support in their own environment while also extending expert guidance to basic social and health care units.

Today, nearly all wellbeing services counties in Finland operate a dedicated palliative care centre that coordinates end-of-life services and offers specialist support to healthcare professionals. One persistent difficulty in palliative care provision is the uneven geographic spread of services, with advanced care largely concentrated around Southern Finland and major cities, leaving people in rural and remote areas less well served. Expats residing outside urban centres should investigate the specific provision available through their local wellbeing services county.

The Käypä hoito (Current Care) guidelines for palliative and end-of-life care have been developed to uphold consistent standards, incorporating evidence-based approaches to symptom management, emotional support, and the preservation of patient dignity. These national guidelines are published jointly by the Finnish Medical Society Duodecim and the Finnish Association for Palliative Medicine, and an English-language summary can be found at kaypahoito.fi.

What is palliative care in Finland, and who is eligible for it?

Palliative care refers to active, wide-ranging care whose purpose is to ease the suffering and symptoms experienced by seriously ill patients and those close to them when a life-threatening or terminal condition diminishes quality of life. It is distinct from treatment aimed at curing illness, though it may run alongside curative care during the earlier phases of a serious disease.

All patients living with a chronic, progressive illness that generates symptoms affecting quality of life, or who require additional support, are entitled to palliative care. Conditions falling within this scope include metastatic cancer, advanced heart, liver, or kidney failure, chronic respiratory disease, and progressive neurological conditions. Children are also encompassed within Finland’s end-of-life care framework, though the majority of provision is focused on adults.

A patient may remain in the palliative care phase for a number of months or, in some cases, several years. Terminal care forms part of palliative care and is specifically provided during the final days or weeks of life. Unlike healthcare systems where palliative care commences only once curative treatment has been abandoned entirely, in Finland symptom relief and quality-of-life support should begin early in the course of chronic illness, running alongside treatment of the underlying condition.

Within palliative care, patients and their families are approached in a personalised and holistic way. Care encompasses the patient’s psychological, social, spiritual, and belief-related needs. Because a serious illness invariably affects those close to the patient, support for family members and loved ones is considered an integral component of comprehensive palliative care.

Are there hospices in Finland, and how do you access them?

Hospice care is well established in Finland, and the country has a long-standing commitment to providing quality support for people approaching the end of life. Hospices are typically operated by non-profit organisations and offer a broad range of services to those in the final stages of illness. Volunteers have played an important part in hospice and palliative care in Finland since 1988.

The opening of Finland’s first hospice in Tampere in 1988, followed shortly by one in Helsinki the same year, signalled the beginning of a new chapter in Finnish palliative care. Among the most prominent facilities is Terhokoti in Helsinki, which operates in close partnership with the Helsinki University Hospital’s Comprehensive Cancer Center. Applications for admission to hospice care homes are accepted from anywhere in Finland, and families wishing to learn more about available services are encouraged to contact individual hospices directly.

The decision to cease curative treatment is made by a doctor in a specialist hospital. A referral from the treating physician is required before a patient can transition to palliative care, which may then be provided by a home care service or a hospice facility. Care for a dying patient can take place at home, in a health centre, a hospice, or a hospital. When hospice care is provided at home, family members and friends attend to the patient’s everyday needs while qualified nursing staff deliver medical care. Where necessary, appropriate equipment — such as a hospital bed or pain management pump — is provided for home use.

In Finland, privately operated hospices, the Evangelical Lutheran Church, and non-governmental organisations including cancer support groups contribute volunteer and support services alongside clinical care. Staff such as physiotherapists, social workers, dietitians, and chaplains are also available at larger palliative care centres.

Is palliative or hospice care covered by public health insurance or the national health system in Finland, or does it need to be funded privately?

Finland does not operate a single national insurance scheme in the manner of, for example, Medicare in Australia. Instead, it has a publicly funded healthcare system administered through regional wellbeing services counties. Palliative and end-of-life care delivered within this system is publicly subsidised, meaning the majority of costs are covered for those holding a municipality of residence in Finland. Patients generally pay a capped daily fee rather than the full cost of care.

Anyone who has an established municipality of residence in Finland is entitled to access public health services. Expats who are formally registered as residents and participating in the Finnish system are therefore generally entitled to the same publicly funded palliative and hospice services as Finnish citizens. Those who are not yet registered — for instance, individuals on short-term visas or who have not completed registration — may need to rely on private health insurance to cover their needs.

Basic-level hospice care units are healthcare facilities — such as inpatient wards in community health centres and hospitals — where hospice care is factored into staffing levels, staff training, and the physical environment. Special level B units focus primarily on palliative and hospice care, with specially trained personnel and palliative care as their principal function. Both levels are covered by public funding. Private hospice facilities also exist for patients seeking additional comfort or services; costs for these vary, and private health insurance or personal funds would be required. Always verify current coverage terms with your local wellbeing services county or health insurer.

What legal documents should expats have in place before the end of life in Finland — such as a living will, advance directive, power of attorney, or healthcare proxy — and how do these work?

Having the appropriate legal documents prepared well before the end of life is important in any country, and Finland provides clear frameworks for each of the principal instruments. A living will enables you to record your preferences regarding the care you wish to receive should you become unable to communicate those wishes yourself during the final stages of illness. As a condition progresses, preparing an end-of-life care plan is advisable so that a patient’s wishes and expectations can be taken into account as fully as possible. Such a plan identifies what palliative care is currently needed, what may be required in future, and how best to deliver it — creating a solid foundation for appropriate treatment.

In Finland, living wills (known as hoitotahto) carry legal force under the Act on the Status and Rights of Patients (785/1992). No notarisation is required, but the document should be written clearly, signed, and dated. It can also be recorded in the national patient data repository (Kanta) so that healthcare providers can access it whenever it is needed. Expats are strongly encouraged to prepare this document and make it available within Finnish medical systems.

A standard power of attorney takes effect before the donor loses capacity and continues to be valid after that point. As a general rule it also remains valid after the donor’s death, though it can be difficult to exercise in practice once the person has died. For estate planning purposes, a continuing power of attorney is the more appropriate instrument. A continuing power of attorney (edunvalvontavaltuutus) in Finland must be certified by a public notary — a function performed in Finland by local register offices — and then registered with the Digital and Population Data Services Agency (DVV) in order to take effect upon the donor’s loss of capacity. This instrument serves a purpose comparable to a lasting power of attorney in other jurisdictions, such as the UK’s LPA, but Finland’s process has its own formal requirements.

Expats should also consider drawing up a Finnish will (testamentti). The formal requirements for a valid will are set out in the Inheritance Code. In general, a person must be at least 18 years old to make a will. A Finnish will must be made in writing, signed by the testator in the presence of two witnesses who are present simultaneously, and those witnesses must also sign the document. There is no requirement to register a will in Finland, but keeping it in a secure location and informing trusted individuals of its existence is strongly advisable.

Are documents such as advance directives or powers of attorney made in another country legally recognised in Finland?

Finland does recognise certain legal documents prepared abroad, but recognition is not guaranteed and depends on the nature of the document and the manner in which it was drafted. Foreign powers of attorney are generally recognised, though banks in particular may be reluctant to accept them. Where a power of attorney relates to real property or apartments, those assets should always be specifically identified in the document, as this facilitates the exercise of powers in relation to such assets.

Foreign living wills and advance healthcare directives are broadly respected by Finnish medical professionals as an expression of the patient’s wishes, consistent with the patient’s right to self-determination under Finnish law. Nevertheless, to ensure that clinical staff can clearly understand and act upon a foreign document in a timely way, it is strongly advisable to have any such document translated into Finnish and, wherever possible, to also register a Finnish version in the Kanta patient data system.

Foreign wills may be recognised in Finland, particularly where EU Succession Regulation No. 650/2012 is applicable — this regulation permits EU residents to elect the law of their nationality to govern their estate. However, applying a foreign will within Finland can be legally complex, and advice from a Finnish-qualified lawyer is recommended. Always verify the current position regarding bilateral or EU-level recognition with a legal professional, as the rules are subject to change.

What are the laws around euthanasia or assisted dying in Finland?

As in the majority of European countries, euthanasia is prohibited under Finnish law. This means that neither active euthanasia — in which a doctor administers a lethal substance — nor physician-assisted suicide is legally permissible. The Finnish Criminal Code classifies both as serious offences.

A study published in January 2024 by Tampere University and the Finnish Medical Association found that just over half of doctors in Finland are fully or partly in favour of legalising euthanasia. Despite this, the Finnish Medical Association reiterated its opposition to the practice. In April of the same year, national broadcaster Yle reported survey findings showing that four in five people living in Finland support euthanasia. Public debate on the matter continues, and Finland’s Ministry of Social Affairs and Health has previously convened expert working groups to examine the question, though no legislation has changed as of 2025.

What is both permitted and actively practised in Finland is palliative sedation and the administration of strong pain relief to dying patients. The legal and ethical distinction lies in the intention: the aim is to relieve suffering, not to bring about death. Palliative care should be accessible to all dying patients across all healthcare levels. Expats arriving from countries where assisted dying is legal — such as the Netherlands, Belgium, or Canada — should be aware that no such option exists in Finland, and that the focus of end-of-life care is squarely on high-quality symptom relief and patient comfort.

What are the local customs, traditions, and religious practices around death and dying in Finland?

Finnish culture around death tends to be quiet, considered, and restrained. Funerals are generally sombre occasions that bring family and close friends together to mourn and pay their respects. The prevailing atmosphere is one of composed grief rather than elaborate ceremony, which reflects broader Finnish cultural values of personal reserve and a deep respect for privacy.

Historically, the great majority of Finnish people have been members of the Evangelical Lutheran Church, and Lutheran traditions continue to shape the cultural backdrop to death and funerals — even among those who are not actively practising. A church service followed by burial or cremation remains a common choice. Secular civil funerals, however, are increasingly popular and are fully accepted and respected.

Nearly all Finnish cemeteries are owned by Evangelical Lutheran parishes, but a burial plot may be obtained regardless of whether the deceased belonged to that church. Orthodox Christianity is the second largest religious denomination in Finland and has its own distinct rituals around death and burial. Finland is also home to many other faith communities, and funeral arrangements can be adapted to honour different religious and cultural traditions.

It is customary in Finland for a modest gathering or meal (hautajaisateria) to follow the funeral, where mourners share food and coffee together. This is typically an intimate and understated affair. White lilies and chrysanthemums are traditional funeral flowers. Sending condolence cards and making charitable donations in memory of the deceased are also common practices. Anniversary memorial services may be held in subsequent years.

For expats whose own cultures embrace more expressive or extended public mourning, Finnish customs may appear subdued. There is, however, no single correct way to grieve, and many communities within Finland maintain their own distinct cultural and religious practices alongside Finnish traditions.

What must you do when someone dies in Finland? Who do you notify, how quickly, and in what order?

In the immediate aftermath of a death in Finland, both medical and administrative notifications are required. Acting promptly makes the subsequent legal and administrative processes considerably smoother. The recommended sequence of steps is as follows:

1. Contact a doctor or emergency services without delay. A qualified physician must confirm the death. Where the death is sudden or the cause unknown, emergency services (112) or the police should be contacted immediately. A sudden death should always be reported to the police.
2. Obtain the death certificate (cause of death statement). Family members may request the death certificate from a doctor who treated the deceased. Where the police have determined the cause of death, the certificate may be requested from them instead.
3. Notify the population register. When a person dies in a hospital or care facility in Finland, the institution notifies the death to the Finnish population register and other relevant authorities. If the death occurs at home, the attending doctor or family members may need to ensure notification is made to the Digital and Population Data Services Agency (DVV).
4. Contact a funeral home. A burial permit is required before the deceased can be interred. The funeral home will handle the application for this permit, though the family may begin organising the funeral before the permit has been formally issued.
5. Inform close family and friends. Next of kin and close associates should be notified as promptly as possible once the death has been confirmed and the relevant authorities contacted.
6. Notify the deceased’s employer, bank, and relevant institutions. Inform the deceased’s employer, pension provider (such as Kela), bank, insurance companies, and any subscription services. Banks will generally freeze accounts once notified of the death, pending estate administration.
7. Contact the home country’s embassy or consulate if the deceased was a foreign national. When a foreign citizen dies in Finland, the cause of death is determined under Finnish law. The authorities or hospital will notify the diplomatic mission of the deceased’s country of origin, but family members should also contact the relevant embassy or consulate directly to confirm that the process has been initiated.
8. Begin the estate inventory process. Where the deceased was permanently resident in Finland at the time of death, an estate inventory must be compiled to document all assets and liabilities. The inventory meeting must take place within three months of the death, and the resulting deed must be submitted to the Finnish Tax Administration.

How is a death officially registered in Finland, and what documents are needed?

When someone dies in Finland, the death must be formally entered into the official record. Typically, a physician issues a death certificate, which is then submitted to the local registry office for recording in the Population Information System. This system is administered by the Digital and Population Data Services Agency (DVV), which serves as Finland’s civil registration authority. Further information is available at dvv.fi.

In Finland, the death certificate effectively comprises two separate documents: a statement on the cause of death, which is used for medical and statistical purposes, and a burial permit authorising the funeral to proceed. The burial permit forms one part of the overall death certificate. The cause of death statement is required when making a claim against a life insurance policy where the insurer requests that information.

A report on family relationships, which is required for the estate inventory, can be ordered from the Digital and Population Data Services Agency. This document is sometimes called a life certificate. If the deceased was a member of the Evangelical Lutheran or Orthodox Church, the life certificate for the period of membership should be requested from the relevant church. This document establishes the family tree and is an essential part of the estate administration process.

Many funeral homes in Finland also offer their services in English and can assist bereaved families who are unfamiliar with Finnish administrative requirements in coordinating the necessary documentation.

What happens if a foreign national dies in Finland — what are the specific steps for notifying their home country’s embassy or consulate, and what role does the consulate play?

When a foreign citizen dies in Finland, the cause of death is established according to Finnish law. The relevant authorities or hospital will notify the diplomatic mission of the deceased’s home country, but family members should not rely solely on this automatic process — they should contact the home country’s embassy or consulate in Finland directly and as soon as possible.

If a citizen of another Nordic country dies in Finland, the death is not automatically reported to the authorities of that country. In most instances, the relevant Nordic country’s embassy in Finland will relay the notification to the home country’s authorities once they themselves have been informed. This principle extends broadly to all foreign nationals: registration of the death in the home country does not happen automatically and requires active consular involvement.

A family member may approach the diplomatic mission for guidance on making the necessary arrangements. If the next of kin of the deceased does not arrange for burial, cremation, or repatriation, the diplomatic mission may liaise with local Finnish authorities. In such circumstances, the deceased will be buried or cremated in accordance with Finnish practice and legislation.

The consulate’s role is primarily advisory and supportive rather than administrative. It can help families understand local procedures, communicate with Finnish authorities on their behalf, provide contacts for local funeral directors and legal professionals, and assist with consular documentation such as officially notifying the death to the home country’s civil registry. The consulate cannot fund funeral or repatriation costs, nor act as a legal representative for the estate. Guidance on a range of matters relating to a death abroad may be sought from the diplomatic mission of the deceased’s country of origin.

How are funerals typically arranged in Finland, and what are the usual options for burial or cremation?

Families in Finland may choose to organise a funeral themselves or engage a funeral home to manage some or all of the arrangements for a fee. Funeral homes handle practical matters such as transporting the deceased and provide coffins; on agreement, they can also take responsibility for all other aspects of the funeral as requested by the family. Details of funeral homes can be obtained from the Finnish Association of Funeral Homes (Suomen Hautaustoimistojen Liitto).

The deceased may be interred in a coffin or cremated. Both options are widely available across Finland. Cremation has grown significantly in popularity over recent decades. Following cremation, ashes may be interred at a cemetery, scattered in a designated natural area with the appropriate permission, or kept by the family in accordance with their wishes and Finnish regulations.

Although nearly all Finnish cemeteries are administered by Evangelical Lutheran parishes, a burial plot is available to anyone, regardless of church membership. Graves are subject to a charge, and parishes can provide details of applicable fees. Where the deceased was not a church member and had not expressed a wish for a religious funeral, a religious ceremony will not be arranged.

In larger cities such as Helsinki, a small number of cemeteries contain sections designated for Muslim, Jewish, and other faith communities. Families with specific religious burial requirements should contact cemeteries well in advance to confirm availability. Funeral services in languages other than Finnish or Swedish can often be arranged through funeral homes or religious communities.

What are the approximate costs of a funeral in Finland, and are there any state or insurance-based funds that can help cover them?

Funeral costs in Finland vary according to the type of service chosen, the location, and the funeral home selected. As of 2024, a straightforward funeral including a simple coffin, transportation, and burial or cremation typically falls in the range of approximately €2,000 to €5,000. More comprehensive arrangements incorporating a church ceremony, reception, and a premium coffin will cost considerably more. Requesting itemised quotations from several funeral homes is advisable, as pricing is not standardised.

Families facing financial hardship may apply for assistance with funeral costs from the local municipal social welfare office. This means-tested social assistance can help cover a basic funeral where the estate is insufficient to meet the expenses. Family members of veterans who were wounded or fell ill during Finland’s wars may be eligible for a funeral allowance from the State Treasury. Beyond these specific provisions, Finland does not have a universal state funeral grant comparable to the UK’s Funeral Expenses Payment.

If the deceased held a Finnish or international life insurance policy, it may include a funeral benefit or lump-sum death payment payable to the estate or named beneficiaries. A death certificate will be required if the insurance company requests the cause of death. Expats should carefully review their private health and life insurance policies for any relevant benefits and notify insurers promptly following the death. Some travel insurance policies also include cover for repatriation or local funeral costs.

What is the process for repatriating the remains of a foreign national from Finland to another country?

The deceased may be transported out of Finland once the cause of death has been confirmed and a funeral permit has been granted. The body may be transported abroad in a coffin, or cremation may take place in Finland with the ashes then conveyed to the destination country. Both routes are permitted, and the choice has a significant bearing on the cost and logistical complexity involved.

Repatriation of a body in a coffin requires an internationally sealed, zinc-lined coffin, a Finnish burial permit, a death certificate — often accompanied by an apostille or legalisation depending on the destination country’s requirements — and compliance with the aviation or transport regulations of any transit and destination countries. A Finnish funeral home with experience in international repatriation will typically coordinate all of these requirements. The burial permit is issued to the person responsible for transporting the deceased.

Transporting ashes is generally a simpler and less costly process. The urn and its contents must be accompanied by documentation confirming the identity of the deceased and the nature of the contents, and the requirements of the destination country must again be satisfied. Families should confirm precise requirements with both the Finnish funeral home and the embassy or consulate of the destination country before making arrangements.

Repatriation can be a costly undertaking. International travel insurance or a dedicated repatriation insurance policy is the most practical means of covering these expenses. In the absence of travel insurance, the family members of the deceased are personally liable for all costs, including obtaining the death certificate and arranging any necessary translations or legalisation. If family members or the estate cannot meet the cost of repatriation or burial abroad, the body will be interred locally in accordance with Finnish legislation. Timelines for repatriation vary considerably based on the destination country and the completeness of the documentation; a minimum of one to two weeks should be anticipated, though more complex situations may take considerably longer.

What happens to the estate of someone who dies in Finland — how does probate or estate administration work, and are there inheritance taxes?

Upon a person’s death, an “estate” comes into existence automatically by operation of law. All assets, liabilities, and other rights are then managed within this legal entity representing the deceased’s estate. Unlike some jurisdictions, Finland does not have a formal court-supervised probate process of the kind seen in the United States or England and Wales. Instead, the estate is administered collectively by the heirs, commonly with the support of a lawyer.

Where the deceased was permanently resident in Finland at the time of death, an estate inventory must be compiled to document all assets and debts of the deceased and any surviving spouse. The estate inventory meeting must be held within three months of the death, and the resulting inventory deed must be submitted to the Finnish Tax Administration. If there is a genuine need for more time to prepare the inventory, an extension may be requested.

Families may compile the estate inventory themselves or seek professional assistance. Given that the process involves familiarising oneself with a range of legal and administrative matters and gathering several documents, expert help is frequently required. Law firms, funeral homes, and banks all commonly provide estate inventory services.

Inheritance tax is payable on property received as an inheritance or bequest where the deceased was resident in Finland at the date of death. The tax is assessed on the basis of the estate inventory deed or a tax return. The amount payable is calculated by reference to the value of the inherited property and the nature of the family relationship between the deceased and the beneficiary. Finland’s inheritance tax rates differ according to estate value and the closeness of the heir’s relationship to the deceased, with certain exemptions available for close relatives. Outstanding debts and funeral expenses must be settled from the estate before any distribution to heirs takes place. Current tax bands and thresholds can be verified with the Finnish Tax Administration (Vero), as these figures are updated periodically.

If an expat dies without a will in Finland, what happens to their assets under local intestacy laws?

Unless a valid will specifies otherwise, the deceased’s estate is distributed in accordance with the succession order established by the Code of Inheritance. The first in line to inherit are the deceased’s children and direct descendants. In the absence of children, a surviving spouse inherits, and if there is no spouse, inheritance passes to the deceased’s parents, siblings, grandparents, or their descendants. The Code of Inheritance ends at grandparents’ children, meaning aunts and uncles may inherit, but cousins do not.

The fundamental rule of intestate succession is that the deceased’s children inherit all assets in equal shares. It is important to note that a surviving spouse has no right to inherit where children survive — the spouse’s entitlement is limited to the right to remain in possession of the last shared home, even if the home was owned by the deceased spouse, while ownership passes to the children. This is a significant departure from intestacy rules in many other countries and underlines why making a will is particularly important if you wish your spouse to benefit from your estate in Finland.

Where there are no surviving children or grandchildren, the surviving spouse inherits everything and holds full ownership of those assets — however, the spouse may not make a will in respect of the portion inherited from the deceased partner. Unmarried partners and cohabitants have no automatic inheritance rights under Finnish intestacy law, irrespective of how long the relationship lasted. A cohabiting partner can only become a beneficiary under an estate if explicitly named in a will prepared by the deceased. This makes a properly drafted Finnish will especially critical for unmarried couples living together in Finland.

For cross-border estates, EU Succession Regulation No. 650/2012 may permit an expat to elect the succession law of their home country to govern their worldwide estate — but this choice must be clearly expressed in a will. Legal advice from a Finnish-qualified lawyer is strongly recommended in any case involving foreign assets, heirs residing abroad, or complex family circumstances.

Frequently asked questions

Will my foreign health insurance be accepted for palliative or end-of-life care in Finland?

The answer depends on the terms of your insurance policy and whether you are formally registered as a resident in Finland. Those who hold a municipality of residence in Finland are entitled to access public health services, which includes publicly funded palliative care. If you have not yet completed registration, your foreign health insurance may cover private care, but you should verify this with your insurer before the need arises. European Health Insurance Cards (EHICs) cover medically necessary treatment but are not intended to fund extended palliative care. Confirming your coverage with your insurer and your local wellbeing services county well in advance is strongly advisable.

Are documents such as living wills or advance directives written in another language valid in Finland?

Foreign advance directives are generally respected by Finnish healthcare professionals as an expression of the patient’s wishes, in keeping with the right to self-determination enshrined in Finnish law. For practical purposes in a clinical or emergency setting, however, having the document translated into Finnish and ideally recorded in the Finnish Kanta patient data system is strongly recommended. Documents in Swedish are also widely understood given that Swedish is Finland’s second official language. For any other language, a certified translation is advisable.

How long does the process of repatriating remains from Finland typically take?

The timeline depends on the method of repatriation and the requirements of the destination country. Repatriation of a body in a coffin generally takes a minimum of one to two weeks once all documentation is in order — including the Finnish burial permit, death certificate (with apostille if required), and approval from the destination country. Transporting ashes is usually a quicker process, often achievable within a few days to a week. Delays may arise if the cause of death requires further investigation, if documents need legalisation, or if cargo arrangements with airlines take time. Engaging a Finnish funeral home with experience in international repatriation is strongly recommended.

What support is available for bereaved family members in Finland?

Because a serious illness affects not only the patient but also those close to them, support for loved ones is an integral element of palliative care in Finland. Following a bereavement, grief support may be available through the Finnish healthcare system, local church communities, and non-governmental organisations such as cancer support groups. The Evangelical Lutheran Church of Finland offers pastoral counselling to all who seek it, regardless of church membership. Hospices and palliative care units often have social workers and psychologists who can refer bereaved family members to ongoing support services. Depending on individual circumstances, a surviving family member may also be entitled to a survivor’s pension; further information is available on the Kela website under benefits available in Finland following a bereavement.

Does Finland recognise wills made in another country?

Foreign wills may be recognised in Finland. Under EU Succession Regulation No. 650/2012, EU residents can elect for the succession law of their nationality to govern their estate by including an explicit statement to that effect in their will. For non-EU nationals, recognition depends on Finnish private international law. Foreign wills that satisfy the formal requirements of the country in which they were made are generally accepted, but they should ideally be translated into Finnish and reviewed by a Finnish-qualified lawyer. Preparing a parallel Finnish will is often the most straightforward way to avoid delays or disputes during the administration process.

Can a foreign national be buried in Finland permanently?

Although nearly all Finnish cemeteries are owned by Evangelical Lutheran parishes, burial plots are available to anyone, including those who are not church members. Foreign nationals may be permanently interred in Finland, and there is no legal restriction based on nationality. The relevant parish or cemetery administration should be contacted to arrange a plot and to clarify applicable fees and long-term maintenance arrangements. Some cities also maintain non-denominational cemetery sections.

What happens if the deceased had assets in both Finland and another country?

An estate inventory is advisable even where the deceased was permanently resident outside Finland but held fixed assets in Finland at the time of death. In such situations there is no requirement to submit the inventory deed to the Finnish Tax Administration, but having the deed in place can make it considerably easier to deal with authorities and banks. Cross-border estates raise complex legal questions about which country’s succession law applies and how inheritance tax is assessed in each jurisdiction. Where the deceased or a beneficiary was resident in Finland at the date of death, Finnish inheritance tax will be payable on any inherited assets, regardless of whether the beneficiary is a natural heir or a named beneficiary under a will. Legal advice from lawyers qualified in each of the relevant countries is strongly recommended.

Is there a time limit for registering a death or completing the estate process in Finland?

Where the deceased was permanently resident in Finland, the estate inventory meeting must be held within three months of the death, and the estate inventory deed must be submitted to the Finnish Tax Administration. The death itself should be registered with the authorities as promptly as possible following confirmation. There is no fixed legal deadline for completing the full distribution of the estate, but inheritance tax assessments flow from the submission of the inventory deed. Extensions for submitting the inventory can be requested where there is a valid reason for delay. Anyone managing an estate from abroad should engage a Finnish lawyer or estate administrator at an early stage to ensure that key deadlines are not missed.