Supervision of the donee’s activities

A notification of the matter can be submitted to the guardianship authority, and the authority will investigate the matter.

If the donee dies, their duties end at the time of their death. The donee’s estate will submit a final statement and surrender the donor’s property to the donor themselves, a new donee or a guardian. A final statement does not need to be submitted if the power of attorney states that it is not required. 

If the donee becomes permanently prevented from performing their duties due, for example, to an illness and there is no secondary assignee who would apply for confirmation, the guardianship authority can issue a notification of the need to appoint a guardian for the donor. 

If you are the donee with power of attorney and the donor dies, your position expires on the date of the donor’s death. You must surrender the power of attorney document and the property you have managed to the stakeholders of the donor's estate without delay. You must also give the stakeholders of the estate a final statement on the performance of your duties, unless the power of attorney stipulates that no final statement needs to be given. The accounting period begins on the date power of attorney was confirmed and ends on the date of the donor’s death, unless otherwise stipulated in the power of attorney.

Within a period of three months of a power of attorney being confirmed, the donee must submit to the guardianship authority a property inventory on the donor’s assets and debts that the power of attorney mandates the donee to manage. If the donor subsequently receives property, the inventory on acquired property must be submitted with a month of receiving the property.

If the donor becomes a stakeholder in an estate, the donee must submit the estate inventory deed to the guardianship authority within a month of the estate inventory being settled.

The guardianship authority always has the right to request clarification on how you have handled the donor’s affairs.

If the power of attorney concerns financial matters, the donee is obliged to save all the receipts, bank statements and documents related to the management of the donor’s property. It is necessary to make notes and save documents so that the donee can keep track when necessary of how the he or she has managed the assignor's property. The donee may also have to report on the management of the assignor's assets to the guardianship authority.

If the power of attorney concerns non-financial matters, the donee is obliged to save all the notes and documents related to these affairs, so the donee can, when necessary, provide a statement on the actions they have undertaken on behalf of the donor.

Check whether this is required in the power of attorney document, it may stipulate that it is necessary. In any case, save all receipts and documents, even if you are not required to submit an annual statement.

If the power of attorney concerns financial matters, the power of attorney can stipulate that the donee is obliged to submit a statement to the guardianship authority. Even if the power of attorney does not contain a stipulation to submit a statement, the authority may request the donee to submit a statement on the performance of their duties if there are grounds for doing so. The donee is obligated to provide to the authority at request a statement and other necessary information, receipts and documents concerning their duties and to present the securities under their management. 

Once power of attorney has ceased to be valid, the donee must submit a final statement on the management of their duties to the party entitled to the donor’s property. A final statement does not need to be submitted if the power of attorney states that it is not required. A final statement is never submitted to the guardianship authority.

At the time, the donee submits the final statement, the donee must also surrender the power of attorney document and the property in their management to the donor or another party entitled to the property. Other persons entitled to possession of the property may include, for example, a guardian appointed to the donor, a secondary donee or a stakeholder in the donor's estate. The recipient of the final statement has the right to request to see the bank statements, receipts and other documents related to the performance of the donee’s duties.

When power of attorney expires due to the donor’s death, and the property cannot be immediately be surrendered to the joint administration of the estate stakeholders, the donee can surrender the property to one estate stakeholder who is responsible for the management of the estate’s property. The donee must notify all estate stakeholders whose identity and location is known that they have surrendered the property.

A final statement must be submitted to the party that is entitled to receive the donor’s property. Not to the Digital and Population Data Services Agency

Check whether this is required in the power of attorney document, it may stipulate that it is necessary. In any case, save all receipts and documents, even if you are not required to submit an annual statement.

The guardianship authority always has the right to request clarification on how you have handled the donor’s affairs.

The final statement is submitted to the party who is entitled to it. Not to the Digital and Population Data Services Agency.