When preparing an estate inventory, the beneficiaries of the estate review the estate's assets and debts and record them in a list that forms part of the estate inventory. Once registered, the estate inventory serves as proof of who is authorised to represent the estate.
There are specific rules for preparing an estate inventory. In many cases, the estate can prepare the inventory without professional assistance, but if it feels difficult, it may be a good idea to ask for help.
Submit the estate inventory within four months
The estate inventory must be submitted to the Swedish Tax Agency no later than four months after the death. It is a list of the assets owned by the deceased and any debts.
An estate inventory registered with the Swedish Tax Agency shows who is authorised to represent the estate. Only once it has been registered can bank accounts be closed, ownership of a property be registered and the inheritance be distributed.
Prepare the estate inventory yourself or get help
In many cases, the estate can prepare the estate inventory without professional assistance. However, if it feels difficult or you are unsure how to proceed, it may be a good idea to ask someone you trust for help. You can also engage a lawyer or funeral director to support you throughout the process.
Estate inventory – step by step
This is how the process works, from sending out invitations to submitting the completed estate inventory:
- Invite all beneficiaries of the estate, secondary heirs, any spouse or registered partner, cohabiting partner and any beneficiaries under the will to the estate inventory meeting as soon as possible.
- Gather documentation confirming the assets and debts, such as property details, bank account information and details of shareholdings.
- Also appoint two estate inventory administrators who are not heirs. Only one of them needs to attend the meeting, but both must sign the estate inventory to certify that it has been prepared correctly.
- Complete the Estate Inventory form (SKV 4600) from the Swedish Tax Agency with details of the deceased's assets and debts.
Complete or download the Estate Inventory form, SKV 4600 (skatteverket.se) External link.
- Enter the name and address of the surviving spouse or registered partner and of all other persons who must be invited to the estate inventory meeting. Include their Swedish personal identity number or coordination number. If they have neither, enter their date of birth. The date of birth must also be entered for anyone under the age of 18.
- Attach a certified copy of any will and registered prenuptial agreement.
- Attach proof that anyone who did not attend was invited to the estate inventory meeting.
- Attach any inheritance waivers if someone does not wish to inherit.
- Once the estate inventory has been signed, submit it to the Swedish Tax Agency within four months of the death.
Questions about estate inventories and contact details (skatteverket.se, in Swedish) External link.
You need a registered estate inventory
The Swedish Tax Agency registers and approves the estate inventory. Once approved, it serves as proof of who is authorised to represent the estate. Before the estate inventory has been completed, you will need a family record from the Swedish Tax Agency. You can order a copy of the registered estate inventory from the Swedish Tax Agency.
Order a copy of an estate inventory (skatteverket.se, in Swedish) External link.
Keep the original estate inventory
Once the estate inventory has been approved, the Swedish Tax Agency will return the original to you. The estate inventory is an important legal document and you should keep the original. It serves as proof of who is authorised to represent the estate.
If there are no funds in the estate
The estate pays the cost of preparing the estate inventory. If there are insufficient funds in the estate, the municipality can prepare an estate notification free of charge. In that case, the estate notification replaces the estate inventory. Contact the municipality where the deceased lived.
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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