Final statement at the end of guardianship
This page is intended for the guardian of an adult client. Read on a different page how to make a final statement as a guardian of a minor or under a continuing power of attorney.
As a guardian, you will prepare the final statement when the guardianship ends. The content of the final statement is similar to an annual statement and it covers the time period for which statements have yet to be made. Submit the final statement to us within two months of the end of the accounting period.
Read more about different situations when guardianship ends.
New: at the Guardianship e-service you can make a property invertory, an annual statement, a final statement and apply for permits online. The e-service is available in Finnish and Swedish language.
Key concepts
Person on whose behalf the guardian acts.
A person assigned to manage their client’s financial and property affairs.
An inventory in which the guardian reports the client's property and debts on the commencement date of our supervision.
The statement submitted to us by the guardian each calendar year on how the client's property has been managed.
When the guardianship ends, the guardian will provide us with an account of the management of the assets for the period for which the annual statement has not been issued.
Do as follows
1. Prepare the final statement in the e-service within two months
The easiest way to prepare the final statement is electronically in the Guardianship e-service. The service is available in Finnish and Swedish and it guides you in providing the required information, so there is no need for a separate final statement form.
The structure of the final statement is the same as that of the annual statement. You can save the information as a draft and continue preparing it later if needed.
Submit the final statement within two months from the end of the accounting period.
Can’t attend to your matter online?
You can also make the final statement by filling in the form and sending us the documents on paper.
Instructions for filling in the final statement form (adult client) (in Finnish)
Final statement form (adult client) (in Finnish)
Remember that:
- Only attach copies of the required receipts to the final statement, not the original versions.
- In the final statement, provide the contact details of the person to whom we can send a copy of the final statement (for example, your client's new guardian or the client themselves).
- If the guardianship ends due to the client’s death, provide the contact details of at least one of the stakeholders in the estate in the final statement. If you are a stakeholder in the estate, please provide the contact details of another stakeholder. You do not need to submit the estate inventory deed to us as an attachment to the final statement.
Return the final statement and its appendices to this address: Digital and Population Data Services Agency, PO Box 1004, FI-00531 Helsinki. Please note that we no longer accept folders.
Did you already submit a final statement, but forgot something from it?
You can complete it with the online form.
Send the missing information/attachments
3. Hand over the client's property that was in your management.
If your client receives a new guardian, hand over the property to them. If the guardianship ends completely, hand over the property to your client. If the guardianship ends with the death of your client, hand over the property to the estate.
Remember that the recipient of the property has the right to see all receipts and documents related to the annual statements and the final statement. However, keep the original receipts and documents for yourself.
4. We will audit the final statement and return it to you.
We can also comment on previous annual statements when the final statement is reviewed. Depending on the situation, we also send information about the audited final statement to one of the stakeholders in the estate, your client's new guardian or the client themselves.
5. Keep the documents accumulated during the guardianship for another three years after the end of your task.
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 to either one of the stakeholders in the estate, your client's new guardian or the client themselves.
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.
Present a calculation of any reimbursed expenses in your annual or final statement. The costs must be necessary and based on attending to the task of the guardian.
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.
If the guardianship has ended due to your client's death, we will send the audit fee to one of the estate’s stakeholders. If the estate's assets have already been distributed, the estate is jointly responsible for paying the audit fee.
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 2–5 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.
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