Carrying out the tasks of the attorney
As an attorney, your primary task is to conscientiously safeguard of your granter's rights and manage their affairs for their benefit. Whenever the situation permits, you must ask your granter's opinion when making important decisions. However, this is only required if the granter's opinion can be determined without significant difficulty and the granter understands the significance of the matter. As an attorney, you must keep the granter's money and other assets separate from your own funds.
What are the attorney’s tasks?
The duties of the attorney are indicated in the continuing power of attorney. In addition, the granter may have given you more detailed orders or instructions on how to handle their affairs.
New: as an attorney you can make a property invertory and apply for permits online at the Guardianship e-service. The e-service is available in Finnish and Swedish language.
Attorney: are you about to send us an annual statement? You can now submit the statement and its attachments easily and safely using an online form. For instructions, see ‘Annual Statement’.
Using digital services as an attorney with a continuing power of attorney |
If the continuing power of attorney grants you to right to manage financial affairs, you can act on behalf of your granter, for example, in the digital services of the Finnish Tax Administration and Traficom and other services that use Suomi.fi Authorizations to check the right to act
Read more: Acting on behalf of a granter of a continuing power of attorney, Suomi.fi web service
What reports do I have to make on my activities?
You must prepare and provide us with a property inventory within three months of confirming the authorisation.
The inventory must indicate the assets and liabilities that the authorisation entitles you to manage. Prepare the inventory according to the situation at the time the authorisation was confirmed.
If the granter subsequently receives property in which you have the right to represent the granter (e.g. becoming a shareholder in an estate), you must submit the inventory on acquired property (e.g. estate deed) within one month.
You must also prepare a property inventory when your duties are short: for example, if your duties as attorney end before the inventory is submitted.
Please note that we cannot process the annual statements and property inventories of persons living in Åland. Please send them to the State Department of Åland.
Instructions:
Make a property inventory in the guardianship e-service.
You can prepare and send the property inventory electronically directly in the guardianship service (in Finnish or Swedish). The service will guide you with each step. If you wish, you can save the property inventory as incomplete and complete it later.
Are you unable to attend to the matter online?
You can also prepare a property inventory by filling in a form and submitting the documents to us on paper.
Property inventory (granter's assets) (in Finnish)
Instructions for preparing a property inventory (in Finnish)
Please send us copies of the documents and receipts required as attachments to the property inventory. Keep the original documents for yourself.
Also remember to keep the information you provided, as we will not return the inventory or its attachments.
Do not use staples, clips, plastic pockets, etc., because the documents will be scanned. Please note that we do not accept folders.
Send the inventory and its attachments to the Digital and Population Data Services Agency, PO Box 1004, FI-00531 Helsinki.
Did you already submit a property inventory, but forgot to add something in it?
You can complete it yourself with an online form.
You must only give us an annual account if the granter has specified so separately in the power of attorney. In this case, the power of attorney also states how often the annual account must be drawn up. If you are not required to make an annual account, you are still obliged to keep records of your granter's assets, debts and transactions during the financial year, if the continuing power of attorney authorises you to manage financial matters.
Complete the annual account in accordance with the instructions.
- First, upload the blank form to your device and save it.
- Open the form in Adobe Reader. You can download the program free of charge from Adobe's website. After completing the form, save it to your device.
- If you wish to continue filling in the form later, open it again in Adobe Reader. When you save the form, you can choose to replace the previous version with the new version. If you do not want to replace the previous version, you must save the form with a new name.
Annual account (of the granter's finances) (in Finnish)
Instructions for filling in the annual account (in Finnish)
Once you have completed the above form, submit it and its attachments via the online form. Please note that this service only allows you to send documents, so prepare them in advance. You will need an online banking ID or a mobile certificate to access the Online Form service.
Submit documents in an online form
Are you unable to handle your matter online?
Submit the form to the service location that is closest to you.
Did you already submit an annual statement, but forgot something from it?
You can complete it yourself with the online form.
The attorney is always obliged to keep records of their granter's assets, debts and transactions during the financial year, if the continuing power of attorney authorises them to manage financial matters.
You must provide us with an account and other necessary information, receipts, documents and securities regarding your task upon request. We may do so, for example, when the bank notifies us of any ambiguities in the management of the granter's affairs or the granter's next of kin informs us that you are performing your task inappropriately. Simply not providing the next of kin with information on the management of the granter’s affairs does not mean they have acted inappropriately in the performance of the duties.
The granter can also include requirements on private supervision arrangements in the power of attorney. This may mean, for example, that you must periodically provide an account to the granter next of kin or a private audit firm. The granter may also obligate you to show the bank statements periodically to a next of kin.
When am I not able to act as an attorney?
You may only act and represent the granter in matters specified in the power of attorney.
Remember that you may not sell, mortgage or pledge the granter's fixed assets unless otherwise specified in the power of attorney. Fixed assets include, for example, buildings on one’s own property and forest holdings. Fixed assets do not include housing shares and leased buildings. If such a provision is not present in the power of attorney, the granter can be appointed a guardian to manage these matters.
Also remember that you may not donate the granter's property unless otherwise specified in the power of attorney. It is not possible to appoint a guardian for the purpose of giving a gift.
If you are not entitled to act on behalf of the granter, you can inform us that the granter needs a guardian for the action in question.
You may sometimes be disqualified from representing the granter. This may happen, for example, if your or your close relative is a party in the action in question. These actions often include the concluding of a lease, the sale of an apartment, the division of inheritance or the giving of a gift. Disqualification can also arise when the interests of the granter and your own interests are conflicting for reasons other than your close relationship.
An impartial replacement attorney is named in the power of attorney
If an impartial replacement attorney has been appointed in the power of attorney (for example, a person outside the family), they can then apply for the confirmation of the authorisation for their part. The replacement attorney mails or delivers the application for confirmation of the authorisation (in Finnish) and the original continuing power of attorney to one of our service locations. If necessary, we can request a report on the granter's health.
Once we have confirmed their power, they can represent the granter in a case where the actual attorney is disqualified.
The cost for the confirmation of continuing power of attorney is EUR130/decision.
An impartial replacement attorney is not named in the power of attorney
First, check in the power of attorney whether the action in question falls within the scope of the attorney's duties.
It does.
You can apply for us to appoint of a guardian for the duties of the attorney. We can appoint a public guardian or a private person who has consented to taking the duties and is both suitable and impartial as a guardian. An appointed guardian must always apply for a permit from us before taking certain measures laid out in the law (section 34).
Apply for the appointment of a guardian to the duties of the attorney by post or delivering this application (in Finnish) to our service location. If you propose that a private person takes the duties, attach their consent to the application (in Finnish).
The appointment of a guardian costs EUR 123/decision.
It does not.
If the power of attorney does not include a provision on, for example, to sell a property, you can inform us that the granter needs a guardian for the action in question.
You may be temporarily disqualified from representing the granter, for example, because of an operation requiring long-term recovery or a long-term stay abroad.
A replacement attorney is named in the power of attorney
If a replacement attorney has been appointed in the power of attorney (for example, a person outside the family), they can then apply for the confirmation of the authorisation for their part. The replacement attorney mails or delivers the application for confirmation of the authorisation (in Finnish) and the original continuing power of attorney to one of our service locations. If necessary, we can request a report on the granter 's health.
Once we have confirmed their power, they can represent the granter in a case where the actual attorney is temporarily disqualified.
The cost for the confirmation of continuing power of attorney is EUR130/decision.
An impartial replacement attorney is not named in the power of attorney
First, check in the power of attorney whether the action in question falls within the scope of the attorney's duties.
It does.
You can apply for us to appoint of a guardian for the duties of the attorney. We can appoint a public guardian or a private person who has consented to taking the duties and is both suitable and impartial as a guardian. An appointed guardian must always apply for a permit from us before taking certain measures laid out in the law (section 34).
Apply for the appointment of a guardian to the duties of the attorney by post or delivering this application (in Finnish) to our service location. If you propose that a private person takes the duties, attach their consent to the application (in Finnish).
The appointment of a guardian costs EUR 123/decision.
It does not.
If the power of attorney does not include a provision on, for example, to sell a property, you can inform us that the granter needs a guardian for the action in question.
Attorney 's fee and reimbursement of expenses
The granter may include provisions on the attorney's fee and reimbursement of expenses in the power of attorney or in a separate instruction. However, including them is not mandatory – you can agree on them with your granter. Even if the matter has not been separately agreed upon, as the attorney, you are entitled to receive compensation from your granter's funds for expenses incurred in the performance of the task. In addition, you are entitled to a reasonable fee, the amount of which is determined by the nature and scope of the task.
We cannot provide precise instructions on the amount of the fee. Furthermore, the instructions issued by the Ministry of Justice on the guardian's remuneration under the Guardianship Services Act cannot be directly applied to the remuneration of the attorney. The sum of the remuneration may be reviewed by the authority, for example, in connection with an audit of the accounts or when the attorney has been reported to the authority.
The attorney’s duty to confidentiality
As an attorney, you may not, as a rule, disclose any information received in your position that is confidential in order to protect your granter's financial interests or privacy. However, your granter may have granted you the right to deviate from the confidentiality obligation in the power of attorney.
When the authorisation ends
A power of attorney may be terminated for various reasons: Read more about what you must do after the power of attorney has ended, depending on your situation.
- Individuals
- Processing times
- Marriage
- Having or adopting a child
- Names
- Moving
- Guardianship
- Life changes while living abroad
- Moving while living abroad
- Registration of a child born abroad
- Marriage concluded abroad
- Partnership registered abroad
- Divorce granted abroad
- Registration of a name change performed abroad
- Gender recognised abroad
- Death abroad
- Registration of citizenship
- Notification of retaining Finnish citizenship
- Legalisation of foreign documents
- Submitting foreign documents
- As a foreigner in Finland
- Registration of a foreigner
- Registration of a foreign student
- Municipality of residence
- Family relationships and Marital Status
- Instructions on arriving in Finland from Ukraine
- Guide for employed persons
- Fast track service for specialists and growth entrepreneurs
- Instructions for legalisation
- Submitting foreign documents
- Foreigner’s move to Finland, in Finland and out of Finland
- Check your own personal details
- Elections and Right to vote
- Suomi.fi Web Service
- Citizen Certificate and electronic identity
- Certificates from the Population Information System
- Population information in the Population Information System
- Registration of a gift notification
- Services of notary public
- Certification of purchase
- Citizens’ initiative
- Death and estate inventory
- Public Service Info
- Address service
- Forms
- Digital support for citizens
- Organisations
- Certificates
- For social welfare and healthcare service providers
- For organisations
- Electronic sealing service
- Timestamping Service
- Electronic signature
- Service certificates
- Advisory service, support and revocation service
- Certificate Directory
- Test the use of a certificate
- Card Reader Software
- Information about certificates
- Population information services for organisations
- Public administration sampling and updating service
- Private sector information services
- PIS modified data interface
- Modified data update service
- Population Information System query interface
- Browser-based Population Information System query
- Resident sampling services for property management offices and maintenance companies
- Data extraction for municipalities
- Reform of personal identity code
- Conditions for using population information
- Maintaining the Population Information System
- Extracts from registers
- Suomi.fi services
- Services to promote digitalisation
- Digital support
- European digital identity wallet
- Digital security services
- Services of notary public
- Certification of purchase
- Right to officiate weddings
- E-services
- Finnish Authenticator identification service
- Certificates
- About the agency
- Digital and Population Data Services Agency
- Digital and Population Data Services Agency as an Employer
- Use our services electronically
- Contact
- Customer service for private customers
- Customer service for organisations
- Service locations
- Digital and Population Data Services Agency address, switchboard e-billing details
- Digital and Population Data Services Agency Management
- Marriage ceremony premises information
- Contact details for media
- International Affairs
- Invoicing
- Quality policy
- Equality plan for customers
- Data protection
- News
- Population Information System
- For media
- Brochures and publications
- Projects
- Foresight and research cooperation