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DECLARing THE ESTATE

In the year following the death, the parties to the estate must declare the income of the deceased prior to death. The Swedish Tax Agency (Skatteverket) will send an income tax return form. You can declare the estate yourself or ask someone to help you using the e-service.

Declare the estate in the following year

In the year following the death, the parties to the estate must declare the income of the deceased prior to death and any income the estate may have received. The estate must be declared for as long as assets remain that have not been transferred to the heirs. The Swedish Tax Agency (Skatteverket) will send an income tax return form to the estate in early April.

Declaring the estate, skatteverket.se (in Swedish) External link.

Changing the address for your income tax return form

It is important that you notify any change of address for the estate after the death, as income tax return forms are not forwarded by the Post Office but rather returned to the Swedish Tax Agency (Skatteverket).

You can give notification of a change of address in a letter signed by you and addressed to the tax office closest to the new address.

Notify a change of address for the estate at skatteverket.se (in Swedish) External link.

Under certain circumstances, no income tax return is required

An estate does not need to submit an income tax return if it has only made capital gains for which the Swedish Tax Agency (Skatteverket) has already received a statement of income. Capital gains may, for example, refer to interest, dividends, standardised income, etc.

Further information on declaring an estate at skatteverket.se (in Swedish) External link.


Declaring the estate using the Swedish Tax Agency’s e-service

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.

Applying to become the estate’s income tax representative (in Swedish) External link.

E-service for declaring an estate at skattverket.se (in Swedish) External link.

Who are the parties to the estate?

The parties to the estate may be the surviving spouse, registered partner or cohabiter, heirs or residuary legatees.

Who can sign the income tax return?

You use the form Inkomstdeklaration 1 when declaring the estate’s income. The following applies to signing the income tax return:

  1. As a general rule, all parties to the estate must sign the income tax return.
  2. It is sufficient for a single party to the estate to sign the form if all other parties agree to it.
  3. If an executor has been appointed, she or he must sign instead of the parties to the estate.
  4. If an estate administrator has ben appointed, she or he must sign instead of the parties to the estate.

Declaring a business

If the deceased was a sole trader, you will also need to submit an income tax return for their company. Different rules apply to other types of business.

Declare a sole proprietorship at skatteverket.se (in Swedish) External link.

Last updated: 2024-09-03