If the deceased has left assets, the beneficiaries of the estate must jointly agree on who is to inherit what. There may also 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.
The beneficiaries of the estate inherit
The beneficiaries of the estate inherit the assets left by the deceased. In Sweden, debts are not inherited. Who inherits depends on whether the deceased was married and whether there are children. A prenuptial agreement or will may state that certain assets are to go to a particular person or organisation. Cohabiting partners do not inherit from each other unless there is a will.
Inheritance and distribution of the inheritance (skatteverket.se, in Swedish) External link.
The estate pays its debts first
The estate must pay the funeral costs, the cost of transporting the deceased and bills for which the deceased was personally responsible before the inheritance is distributed. If the debts exceed the estate's assets, the estate does not have to pay the remaining debt.
Distribution of the inheritance – how it works
Once the estate inventory has been completed and the estate’s debts have been paid, the inheritance can be divided between the heirs. This is called the distribution of the estate. Those of you who are inheriting write down who will inherit what in a deed of distribution, which you all sign. You will need the deed when you contact the bank or apply to Lantmäteriet to register title to a property, for example.
If you are the sole beneficiary of the estate, the assets pass to you once the estate inventory has been registered with the Swedish Tax Agency.
When and how is property divided?
If you and the deceased had joint assets and there are several potential heirs, a division of property must be carried out. This is done after the estate inventory has been registered and the estate's debts and expenses have been paid.
You can read more about how to carry out a division of property on the Swedish Tax Agency's website.
Division of property (skatteverket.se, in Swedish) External link.
Common law spouse with or without children
When a spouse dies, the order of inheritance depends on whether you have children together, whether the deceased has children from another relationship and whether there is a will. The following applies in the most common situations:
- If you were married and have no children, you are the primary heir.
- If you were married and have children, you inherit before the children. In most cases, the children have to wait to receive their inheritance until the other parent dies.
- If the deceased has children from another relationship, they are normally entitled to receive their inheritance immediately, unless a will states otherwise. In Swedish law, these children are known as särkullbarn.
If you are unmarried or cohabiting, with or without children
The rules of inheritance are different if you were not married. Cohabiting partners do not automatically inherit from each other, and the deceased's children are the primary heirs.
- If you were not married, the deceased's children are the primary heirs.
- For cohabiting partners to inherit from each other, there must be a will.
- If the deceased has children from another relationship, they are normally entitled to receive their inheritance immediately, unless a will states otherwise.
- If you were not married and the deceased had no children, the deceased's parents inherit.
When a child inherits
When the Swedish Tax Agency receives an estate inventory in which a minor is an heir, it notifies the chief guardian in the municipality where the child is registered. The child's guardian, usually their legal guardian, manages the inheritance on the child's behalf.
If the inheritance exceeds one price base amount (SEK 59,200 in 2026), the guardian must deposit the amount in a restricted bank account.
If the inheritance exceeds eight price base amounts (SEK 473,600 in 2026), the guardian must also submit an annual written report to the chief guardian in the municipality explaining how the child's finances have been managed.
In many cases, the chief guardian's consent is required for transactions involving the child's assets.
Further information is available on municipal websites.
If you cannot agree on the inheritance
If the beneficiaries of the estate cannot agree on how the estate should be managed or the inheritance distributed, the District Court can appoint an independent estate administrator, estate distribution executor or property division executor. At domstol.se, you can read more about how to apply for assistance from an independent person.
If there are no heirs or will
If someone dies without leaving any heirs or a will, the inheritance passes to the Swedish Inheritance Fund, Allmänna arvsfonden.
Allmänna Swedish Inheritance Fund (Allmänna arvsfonden) External link.
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