Carrying out the tasks of the attorney

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.

Guardianship e-service

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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. 

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Did you already submit a property inventory, but forgot to add something in it?

You can complete it yourself with an online form.

Send addition 

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.  

Please note that we cannot process the annual statements of persons living in Åland. Please send them to the State Department of Åland.  

Do the following

Fill in the annual statement and its attachments in the e-service within three months of the end of the accounting year.

The easiest way to submit an annual statement is to use the Guardianship e-service. The service will guide you in providing the required information, which means that you do not need a separate annual statement form. If you wish, you can save the statement as a draft and continue filling it in later. The e-service is available in Finnish and Swedish language.

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. 

Guardianship e-service

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Are you unable to handle your matter online?

You can also prepare an annual statement by filling in a form and submitting the documents to us on paper.

Annual account (of the granter's finances) (in Finnish)

Instructions for filling in the annual account (in Finnish)

Only attach copies of the required receipts to the annual statement, not the original versions. Keep the original documents for yourself. 

Do not use staples, clips, plastic pockets, etc., because the documents will be scanned. Please note that we no longer accept folders.

Return the annual statement and its attachments to this address: Digital and Population Data Services Agency, PO Box 1004, FI-00531 Helsinki. 

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

You can complete it yourself with the online form.

Send the missing information/attachments

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. 

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.