When a private entrepreneur dies, the Suomi.fi e-Authorizations granted and received by them as a private individual will stop working, but the mandates granted on behalf of their business, i.e. business ID, will remain valid.
The shareholders of the estate of a private entrepreneur must jointly decide what happens to the Suomi.fi e-Authorizations granted on behalf of the business ID.
What should be done about the granted mandates depends, among other things, on whether the estate will continue or cease the business activities. The estate may still have to act on behalf of the business in connection with business activities, such as paying VAT. In order to manage these matters, the estate may need to grant Suomi.fi e-Authorizations under the business ID to a party that will act on behalf of the business ID.
Mandate application for viewing mandates
After the estate inventory, the shareholders of the estate should apply for a mandate for all shareholders or one of them to view the mandates granted by the business ID. The shareholders can do this by submitting a mandate application to the Digital and Population Data Services Agency. Before submitting an application, you must read the instructions for submitting an application.
The applicant must enter the following information in the application:
- the private entrepreneur's business and its business ID as the assignor
- one or more shareholders of the estate or a person selected by them as assignees
- mandate for transactions as the mandate type
- “Seeing information in the authorisation register” as the mandate theme.
All shareholders must sign the application. A copy of the list of shareholders in the estate inventory deed and any other documents affecting shareholder status, such as wills, must be attached to the application.
Invalidation of granted mandates
Once the shareholders have been able to view the mandates granted by the business ID, they should decide whether to allow some mandates to remain valid and whether to invalidate others. It may not be advisable to invalidate all mandates immediately. Instead, decisions should be made based on what is appropriate in the circumstances.
If the shareholders decide to invalidate mandates, one of them must submit an application for the invalidation of a mandateOpens in a new window. to the Digital and Population Data Services Agency.
Granting new mandates
If the estate continues to carry out business activities or, for example, changes accounting firms, it may grant new mandates by submitting a mandate application to the Digital and Population Data Services Agency.
Status of received mandates
A private entrepreneur may also have received mandates when, for example, providing accounting services or other services that require the use of Suomi.fi e-Authorizations to business and private customers. The mandates granted by the private entrepreneur’s customers to the business ID will remain valid even if the holder of the business ID dies. In practice, however, such mandates will no longer be used if the estate does not continue the business activities.
If the estate so wishes, it may inform the assignors that they can invalidate the mandates they have granted to the business ID in Suomi.fi. Otherwise, the mandates will be visible to the assignors in Suomi.fi until their validity expires.