Start with the most important things first
Here is a brief overview of the most important things to do in the months following the death. You need to compile a list of the deceased's assets and debts and register an estate inventory with the Swedish Tax Agency (Skatteverket). Once this has been done, you can distribute the inheritance and register changes of ownership.
Here is an overview of the first practical matters that need to be dealt with in the coming months, once a few weeks have passed.
Prepare an estate inventory
When preparing an estate inventory, the beneficiaries of the estate review the estate's assets and debts. These are then recorded in a list that forms part of the estate inventory.
The estate inventory must be registered with the Swedish Tax Agency within four months. Only once this has been done can you close bank accounts, distribute the inheritance and apply to register ownership of a property or site leasehold.
Who inherits from the deceased?
If the deceased has left assets, the beneficiaries of the estate must jointly agree on who is to inherit what. There may be a will stating that certain assets are to go to a particular person or organisation.
Put simply, who inherits depends on whether the deceased was married and whether they had surviving children. A will or prenuptial agreement may also affect how the inheritance is distributed.
There is no inheritance tax in Sweden. However, if you inherit assets abroad, such as a property, and inheritance tax applies in that country, the tax rules of that country apply to the assets located there.
Closing bank accounts and distributing the estate
As a beneficiary of the estate, you can contact the bank to close accounts. You will need to present the estate inventory and the estate distribution document so that the bank can verify that you are authorised to represent the estate.
Once it has been established who inherits what, changes of ownership need to be registered for vehicles, properties, cooperative apartments, companies and firearms.
Find out whether there are any insurance policies
Insurance companies will also get in touch, as they are required to inform the estate and any known beneficiaries in the event of a death. Find out whether there are any other insurance policies or survivor's pensions that you may be entitled to.
Are surviving relatives entitled to financial support or benefits?
If you live in Sweden, you do not need to apply for a survivor's pension from the Swedish Pensions Agency (Pensionsmyndigheten). If you live abroad, you must submit an application.
If there is more than one heir
Once the estate inventory has been completed, you need to document who is to inherit what. This is done in an estate distribution document, which can be used as a basis for transferring ownership of assets such as an apartment or property. The document is also required when the estate is wound up.
Did the deceased own a business or have an interest in a company?
If the deceased owned a business, operated as a sole trader, had an interest in a company or was a member of an economic association, the estate needs to decide how the business is to be dealt with.
Verksamt.se provides information about what applies after a death and how to close or deregister a business. You can also find further information there from the Swedish Companies Registration Office (Bolagsverket) and the Swedish Tax Agency (Skatteverket).
F-tax, VAT registration and registration as an employer normally cease automatically at the end of the year in which the death occurred.
However, the estate needs to deal with the business's registration with the Swedish Companies Registration Office (Bolagsverket).
The beneficiaries of the estate can choose to deregister the business with the Swedish Tax Agency at an earlier date.
- Sole proprietorship (verksamt.se, in Swedish) External link.
- Closing a sole proprietorship (bolagsverket.se) External link.
- Limited company (verksamt.se, in Swedish) External link.
- Trading partnerships or limited partnerships (verksamt.se, in Swedish) External link.
- Business income for estates (skatteverket.se) 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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