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.
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.
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.
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.