When someone dies, their heirs are required to prepare an estate inventory and submit it to the Swedish Tax Agency (Skatteverket) no later than four months after the date of death. The estate inventory is a list of the deceased’s assets and any debts.
An estate inventory registered with the Swedish Tax Agency shows who has the right to represent the estate.
Prepare the estate inventory yourself or engage someone else
There are specific rules about how to prepare an estate inventory. In many cases the parties to the estate will be quite capable of preparing the estate inventory themselves; however, should the task feel too difficult it may be a good idea to ask someone who you trust to help. You may even choose to engage the services of a lawyer or funeral director.
Step by step guide to preparing an estate inventory
Call all parties to the estate to attend estate inventory proceedings as soon as possible.
Compile documentation of the deceased’s assets and debts, such as property unit designations, bank account details and share certificates.
Also call on two executive officials who are not heirs to attend proceedings. Only one need attend in person but both must sign to indicate that the proceedings have been correct and proper.
Complete the estate inventory form with details of the deceased’s assets and debts.
Fill in the names and personal identity numbers of the surviving spouse and anyone else that should be summoned to the estate inventory proceedings. If they do not have a Swedish personal identity number, enter their name and date of birth.
Attach any existing will and/or prenuptial agreement.
Attach proof of summons to the estate inventory proceedings.
Attach any inheritance waivers if any heirs wish to waive their right to inherit.
Once the estate inventory is signed, send it to the Swedish Tax Agency (Skatteverket). This must be done no later than four months after the date of death.
An approved estate inventory is a form of identification
The Swedish tax Agency (Skatteverket) will register and approve the estate inventory. Once approved, the estate inventory acts as an ID document for the individual who has the right to represent the estate. Before the estate inventory can be completed you will need to obtain a släktutredning, a report of surviving current and former spouses and children of the deceased, from the Swedish Tax Agency (Skatteverket). Copies of registered estate inventories can be ordered from the Swedish Tax Agency (Skatteverket).
The estate requires an estate inventory in order to
close bank accounts
sell houses and land
sell shares and other securities.
Retain the original estate inventory
Once the Swedish Tax Agency (Skatteverket) has approved the estate inventory it will return the original to you. The estate inventory is a valuable document and as such you should retain the original. The Swedish Tax Agency (SKatteverket) will retain a copy. The original acts as ID documentation showing who has the right to represent the estate.
If there are no funds in the estate
The costs associated with preparing an estate inventory are paid by the estate. If there are insufficient funds in the estate, the municipality can conduct a free-of-charge notification of the estate. This replaces an estate inventory. Contact the municipality in which the deceased lived.
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