Supervision of the donee’s activities

In the power of attorney document, the donor can issue more detailed orders on how the activities of the donee will be supervised. In addition, the donee will be obliged to report on their activities to the authorities. 

Property inventory

Within a period of three months of a power of attorney being confirmed, the donee must submit to the Digital and Population Data Services Authority a property inventory on the donor’s property and debts that the power of attorney mandates the donee to manage. The donor cannot exempt the donee from the obligation to provide the guardianship authority with a property inventory. The property inventory will be drawn up on the basis of the situation at the time the power of attorney was confirmed. If the donor subsequently receives property for which the donee has the right to represent the donor (e.g. becomes a shareholder in the estate), the inventory on acquired property (e.g. estate deed) must be submitted within one month.

Property inventory (in Finnish)  - assignor 

Accountability

If the power of attorney concerns the representation of the donor in financial matters, the donee is obliged to keep a record of the donor’s assets and debts and the events of the financial year. However, the donee does not need to draw up a separate annual statement for the management of affairs to the authority, unless the donor has entered a requirement for this into the power of attorney.

If the power of attorney concerns the representation of the donor in non-financial matters, the donee is obliged to keep a record of the actions taken on behalf of the donor.

Duty to provide information to the guardianship authority

If the power of attorney concerns the representation of the donor in financial matters, the power of attorney may stipulate that the donee must regularly, but at most annually, submit a statement to the Digital and Population Data Services Agency.

Even if the power of attorney does not contain a stipulation to submit a statement, the guardianship 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 at the Digital and Population Data Services Agency’s request the aforementioned statement and other necessary information, receipts and documents concerning his or her task and present the securities under his or her management. Such a situation may arise, for example, when the bank has been contacted the guardianship authority and reported ambiguities in the management of the donor's affairs, or when a person close to the donor has informed the authority that the donee is performing his or her duties inappropriately. The mere fact that the donee does not provide next of kin with information on the management of the donor's affairs may not mean they have acted inappropriately in the performance of the duties. The donee is also bound by confidentiality.

Annual statement (in Finnish) - donor 

 

Private supervision arrangements

The donor can also include requirements on private supervision arrangements in the power of attorney. For example, the donor may require that the donee is required to submit a statement periodically to a person close to the donor or to a private auditing office. The donor can stipulate in the power of attorney that the donee is obligated to show the donor’s bank statements regularly to someone close to the donor, e.g. their other children.

Frequently asked questions

This is what to do

  • When you step into your position as donee, prepare a property inventory of all the assets and debts that you are responsible for the management of. Submit the property inventory and its attachments to the guardianship authority within a period of three months. 

Property inventory (in Finnish) - donor

  • Store receipts carefully even when you do not need to submit a statement to the Digital and Population Data Services Agency.

  • If the power of attorney concerns financial matters, and the power of attorney includes a stipulation for accountability. Complete the donee's annual statement. 

Annual statement  (in Finnish)- donor

  • Even if the power of attorney does not contain a stipulation to submit a statement, the guardianship authority may obligate the donee to submit a statement on the performance of their duties if there are grounds for doing so.

  • As the donee, you are obligated to provide the guardianship authority’s a statement and other necessary information, receipts and documents concerning your duties and to present the securities under your management. Only do so when requested.

Frequently asked questions about accountability and duty to provide information

Checklist

  • Check and read through the decision on the confirmation of the power of attorney as well as the power of attorney document.
  • Check whether the decision or the power of attorney document stipulates that you must submit an annual statement.

Frequently asked questions

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 9.00-12.00 on weekdays

Service number +358 295 536 256

Chat service

You can also contact us via chat at our web pages. Chat service is open Mon-Fri from 9.00 to 15.00. Please do not give sensitive information, such as your personal ID number on the chat.

Service locations

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