The estate must file an income tax return in the year following the death. It must continue to file income tax returns as long as there are assets that have not been transferred to the heirs.
Income tax return for an estate
The beneficiaries of the estate must declare the income the deceased received before the death and any income received by the estate. The estate must continue to file income tax returns as long as there are assets that have not been transferred to the heirs.
The estate must file an income tax return for the year in which the person died. This is done in the year following the death. The Swedish Tax Agency sends an income tax return form to the estate's address in early April of the year following the death.
In some cases, no income tax return is required
An estate does not need to file an income tax return if its only income is investment income that has already been reported to the Swedish Tax Agency. This may include interest, dividends, other investment income or standardised income.
Declaring the estate (skatteverket.se, in Swedish) External link.
Change of address for the income tax return
If the estate has a different address from the one registered at the time of death, it is important to report the change of address. Income tax return forms are not forwarded and will instead be returned to the Swedish Tax Agency.
To report a new address, you can use the Swedish Tax Agency form Notification – New address for an estate (SKV 8403), or write a letter. Send the notification to the Swedish Tax Agency or submit it at a service office.
Register a new address for an estate (skatteverket.se, in Swedish) External link.
Who are the beneficiaries of the estate?
Beneficiaries of the estate may include a surviving spouse, registered partner, cohabiting partner, heirs or universal beneficiaries under a will.
Who can sign the income tax return?
Use the Inkomstdeklaration 1 form when filing an income tax return for the estate.
The following rules apply when signing the income tax return:
- As a general rule, all beneficiaries of the estate must sign the income tax return.
- One beneficiary may sign on behalf of the estate if all the other beneficiaries agree.
- If there is an executor, the executor must sign instead of the beneficiaries of the estate.
- If an estate administrator has managed the estate, that person must sign instead of the beneficiaries of the estate.
File an income tax return for an estate
You can declare the estate yourself or ask someone to help you using the Swedish Tax Agency’s e-service (Skatteverket). The person who uses the service must first apply to be the income tax representative of the estate, after which they can sign in using their own e-identification.
If information needs to be changed or added to the income tax return, the estate must either file the paper return or apply to register someone as an income tax representative. A registered representative uses their own e-identification to file the return.
If the estate has neither security codes nor a registered income tax representative, the paper income tax return must be submitted.
Once the authorisation has been approved, the representative can log in to the service for filing an income tax return for an estate.
File an income tax return for an estate (skattverket.se, in Swedish) External link.
Who can sign the tax return form?
The following rules apply to signing the tax return:
- the general rule is that all estate beneficiaries must sign the tax return
- it is sufficient for one beneficiary to sign if the other beneficiaries consent to this
- if there is an executor of the will, they must sign instead of the beneficiaries
- if an estate administrator has managed the estate, that person must sign instead of the beneficiaries
Estate beneficiaries may include a surviving spouse, registered partner, cohabiting partner, heirs, or universal legatees.
If the estate owns a home
If the deceased owned a home, there are several tax matters to consider. These include who is responsible for the property charge, what happens if the home is sold, how to deal with any deferred capital gain, and ROT and RUT tax deductions.
File tax returns for a business
If the deceased operated a sole proprietorship, the beneficiaries of the estate must ensure that the estate reports and pays, for example, VAT and preliminary tax until the business has been deregistered.
VAT registration and registration as an employer are cancelled, and F-tax or FA-tax approval is withdrawn automatically on 31 December of the year in which the death occurred.
The beneficiaries of the estate can choose to deregister the business earlier by using the Change Notification form (SKV 4639).
Declare a sole proprietorship (skatteverket.se, in Swedish) External link.
Checklist – after a death
Use the checklist to get an overview of what needs to be done after a death. Take one thing at a time, in the order that suits you, and adapt the list to your situation.
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