Accountability

As a guardian, you are accountable to the guardianship authority. If you have been granted power of attorney, you will be accountable to the guardianship authority for the property listed in the power of attorney. As a guardian or an assignee granted power of attorney, you will submit a property inventory to the guardianship authority within three months of stepping into your position. The inventory must include all your client’s assets and debts the management of which you have been charged with.

As guardian, you will prepare and submit a statement of accounts to the guardianship authority each year. An accounting period is usually equivalent to one calendar year. For a justified reason, the guardianship authority can extend an accounting period or exempt a guardian from their obligation to submit an annual statement. The annual statement with its relevant receipts must be submitted the year following the financial period at latest on 31 March. The annual account form and its attached instructions simplify the preparation of the annual statement.

A guardianship will ends if the guardianship of your client’s guardianship is terminated or your client dies. In the case of a client, who is a minor, accountability will end when the client becomes an adult, i.e. turns 18 years of age. Prepare and deliver the final statement within two months of the end of the financial period. The content of the final statement is similar to an annual statement and it covers the time period for which statements have yet to be made.

A guardian with power of attorney is only accountable to guardianship authority if the power of attorney so provides. An assignee granted power of attorney will never submit a final statement to the guardianship authority. The final statement will be given to the assignor at the end of the mandate or to another person entitled to property.

The guardianship authority may use coercive measures if the guardian or the assignee with power of attorney neglects their accountability.

Links to laws related to the matter

Guardianship Services Act Guardianship (in Finnish)

Services prices: Ministry of Finance Decree on Fees Charged for Digital and Population Data Services Agency in 2020 (in Finnish)

Price

The audit fee will be determined according to your client’s assets at the end of the accounting period, if your client's net income for the year exceeds 8,147 euros. The audit fee will be halved if the accounting period is less than half a year in length.

Gross assets:

0 – 34,000 €, audit fee 52 €

34,001 – 67,000 €, audit fee 97 €

67,001 – 135,000 €, audit fee 146 €

135,001 – 336,000 €, audit fee 240 €

336,001– 840,000 €, audit fee 354 €

840,001 € – , audit fee 454 €

Processing period

The average processing time is around 4 months

As a rule, cases are processed in their order of arrival. In individual cases, the processing time may be less or more than this depending on the size and complexity of the matter. Processing times are longer when not all necessary reports have been included as attachments.

Guardianship Services contact information

Email

When sending an email, please use the Digital and Population Data Services Agency’s secure email to ensure that your information is sent securely. Select [email protected] as the recipient in the secure mail

Send the email as a secure email

Postal address

Digital and Population Data Services Agency / Guardianship, PO Box 1001, FI-02151 Espoo

With the exception of property inventories, annual statements and final statements, you can send all post to the Guardianship Service to the address listed above. The three separately specified reports must be mailed to the postal address of the service location responsible for their monitoring.

Telephone number

The telephone service is open 9.00-15.00 on weekdays

Service number +358 295 536 256

Service locations

Addresses of the Digital and Population Data Services Agency’s service location