Annual statements during guardianship

This page is intended for the guardian of an adult client. Read on a different page how to make an annual statement as a guardian of a minor or under a continuing power of attorney.

As a guardian, you prepare and submit to us an annual statement within three months of the end of the accounting period. The accounting period is usually equivalent to one calendar year. In this case, submit the annual statement and the related receipts at the latest by 31 March of the year following the accounting period.

Please note that the first and last accounting periods may be shorter than the calendar year. The first accounting period begins on the start date of the guardianship and ends on 31 December. There are separate instructions for reporting the last financial year.

We may extend the financial period for a justified reason or exempt the guardian from the obligation to prepare an annual statement.

Key concepts

Do the following

1. Read the annual statement's instructions for completion and act accordingly.

Complete the annual statement form.

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.

Attach to the annual statement copies of all the receipts mentioned in the instructions for completion.

Instructions for filling in the annual statement (adult client) (in Finnish)

Annual statement form (adult client) (in Finnish)

2. Submit the annual statement and its attachments to us within three months of the end of the financial year.

The annual statement is usually made for the previous year (1 January to 31 December). In this case, you must submit it to us no later than 31 March the following year.

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 online banking IDs or a mobile certificate to use the online form.

Submit documents online (in Finnish or Swedish)

Can't attend to your matter online?

Deliver the annual statement and its appendices as copies to our service location closest to your client's domicile.

Did you already submit an annual statement, but forgot something from it?

You can complete it yourself with the online form.

Send the missing informations/attachements

3. We will process the annual statement and return it to you after the inspection.

Remember to keep the audited annual statement. It may contain entries that you must take into account as a guardian when managing your client's affairs in the future.

4. Keep the documents accumulated during the guardianship for another three years after the end of your task.

As a guardian, you have the duty to keep all documents accumulated during the guardianship. Even after three years, you may not destroy the documents, but you must hand them over either to your client's estate, to your client's new guardian or to your client.

Read also

Read the frequently asked questions about the financial matters related to guardianship.

Do you need help?

Telephone service: 0295 536 256

Service hours: Mon–Fri 9–15.

Our chat service is temporarily unavailable in English.

Guardian's fee and compensation for expenses

As a guardian, you are entitled to a fee if your client is an adult.

You can pay the guardian's fee from your client's funds in the same way you pay other invoices. The client is the party paying the sum and you are the recipient. Write in the message field that this is a guardian's fee and the year of the accounting period for which the fee applies.

You can charge a fee at the end of the accounting period if you only charge a basic fee. Otherwise, we recommend that the fee only be charged after you have received the audited statement. You can determine the fee amount with the fee calculator.

Fee calculation 2024 (to be calculated by yourself) (in Finnish)
Fee calculation 2024 (in Finnish)
Fee calculation 2023 (to be calculated by yourself) (in Finnish)
Fee calculator 2023 (in Finnish)
Fee calculation 2022 (to be calculated by yourself) (in Finnish)
Fee calculator 2022 (in Finnish)

Instructions on how to report a guardian's fee to the Incomes Register.

Remember to report the guardian’s fee and any reimbursement of expenses to the Tax Administration’s Incomes Register.

Read frequently asked questions about the guardian's fee and expenses.

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.

We do not charge an audit fee if your client's net income is less than 8,147 euros per year.

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
Over € 840,001, audit fee € 454

Processing time

The average processing time is 4–6 months.

We process annual and final statements in their order of arrival. Processing times are longer when not all necessary reports have been included as attachments.

When can we extend the accounting period or exempt the guardian from their obligation to prepare an annual statement?

We can exempt the guardian from their obligation to prepare financial statements or extend the accounting period beyond one year. We can do this only if the client's property is small in size or if the client's interests do not require an annual statement. This may be the case, for example, when the client’s property consists mainly of real estate or housing shares that the guardian cannot sell without first obtaining a permit from us.

We can usually exempt the guardian from the annual statement obligation or extend the accounting period only after the return of the first annual statement. The annual statement obligation is usually exempted temporarily.

The guardian must still draw up a final statement

Even if the guardian does not need to prepare an annual statement for us each year, they must still prepare a final statement when the guardianship ends. The final statement is drawn up for the period for which no statement has been prepared. This includes the period when the guardian was exempt from the obligation to submit an annual statement. This means that the accounting period for a final statement may be several years.

What if the client’s property changes?

If there are changes in the client’s property, such as the sale of their property, the acquisition of new property, or their becoming a stakeholder in an estate, we can restore accountability or shorten the accounting period. A guardian exempted from the annual statement obligation must always notify us of any such changes within one month.

Follow these instructions

1. Consider whether the criteria above concerning the quality and volume of your client’s property are met.

2. If you can and would like to apply for an exemption from the annual statement obligation or an extension to the accounting period, fill in the application and submit it to us. Remember to provide the necessary justifications for your application.

Application (in Finnish)

3. Submit the signed application in one of two ways by mail to the address below.

4. We will process your application and take into account the annual statements for previous years. If necessary, we will ask you for additional information.

5. We will issue a decision on the matter. We will send the decision to you in Suomi.fi Messages if you have activated the service. Otherwise, we will send the decision by mail or email if you have given your permission to do so in the application.