Things to consider if you have lost a loved one

When someone dies, their cremation or burial needs to be planned. This must take place no later than one month after the date of death. Following cremation, the ashes must be buried or scattered within one year.

The deceased person’s estate must first obtain a burial or cremation certificate from the Swedish Tax Agency. A funeral director or church normally applies for this certificate.

If cremation or burial cannot take place within one month of the date of death, a family member or another person who is involved in arranging the funeral must contact the Swedish Tax Agency to request an extension. We can only grant an extension in exceptional circumstances. To request an extension, please contact us by phone or in writing and explain why the funeral cannot take place within one month.

Further information about arranging a funeral

Funerals (in Swedish)

It is no longer possible to change someone’s registered address after they have died. If the address registered at the time of death is no longer applicable, the estate’s new address must be reported to the Swedish Tax Agency. We will register the new address to ensure that correspondence from us (such as income tax returns) is delivered correctly.

When the death has been registered in the population registration database, the Swedish Tax Agency will send you a form so that you can register the address of the deceased person’s estate. We will send this form approximately one week after the death has been registered with us. You can change the estate’s registered address later on.

Provide address details to the parties that need them

The Swedish Tax Agency does not provide the address of the deceased person’s estate to any public- or private-sector organisations. Most businesses and government agencies send post to the registered address that was applicable to the deceased person on the date of death. As the representative of a deceased person’s estate, you must therefore share the details of the estate’s address with organisations such as government agencies, banks and businesses. In order to receive mail posted to the deceased person’s estate, you can also request mail redirection from the Swedish change of address service, “Svensk Adressändring”.

Registering a new address for a deceased person’s estate (in Swedish)

The parties to the estate need to book an appointment with the deceased person’s bank in order to discuss any remaining invoices and cancel direct debit payments. The party responsible for the estate’s finances is required to provide a written power of attorney from each party to the estate. Remember to close the deceased person’s bank accounts following distribution of their estate.

Contact with the bank in relation to a deceased person’s estate (konsumenternas.se) External link. (in Swedish)

When someone close to you dies, the parties to the estate are responsible for the estate’s income tax return. If you are the deceased person’s next of kin (closest relative), you will normally be a party to their estate.

If you want to address questions to the Swedish Tax Agency about the estate’s tax return, you must be registered as a tax return representative.

A tax return representative is also authorised to file income tax returns digitally on behalf of a deceased person’s estate, and to apply for an extension on the tax return filing deadline.

All parties to the estate of a deceased person must sign any application to register a tax return representative. You can register a tax return representative by filling in form SKV 4809.

Application – Tax return representative (SKV 4809)

The parties to the deceased person’s estate must prepare an estate inventory. Consider whether you want – or are able – to prepare an estate inventory, or whether you need to get professional help. Preparing an estate inventory involves going through the deceased person’s assets and debts (and those of their surviving spouse, if relevant), and preparing a written summary. A registered estate inventory serves as an identity document for the estate of the deceased person, and it states the names of those who have the right to represent the deceased person’s estate. An estate inventory is often required in order for banks to allow withdrawals to be made from the deceased person’s account or a joint account.

If the estate of a deceased person sells assets such as tenant-owner apartments or other properties, it’s important to ensure that enough money remains in the estate to cover the capital gains tax due to be paid. You report capital gains tax on residential property as a liability for the estate.

An estate inventory must be prepared no later than three months after a person dies. It must be submitted to the Swedish Tax Agency no later than four months after the date of death.

The Swedish Tax Agency will then send you some information, including a case reference number and the deceased’s personal data. We will send this letter three weeks after the date of death at the earliest.

Further information about estate inventories

Estate inventories (in Swedish)

When someone dies, the parties to their estate are responsible for the estate’s income tax return. Keep in mind that the parties to the deceased person’s estate can appoint a tax return representative to file this income tax return. A deceased person’s estate must file a tax return for the year during which the person died. This tax return must include details of all income for the entire income year in question. The parties to the estate must file a tax return for the estate on an annual basis for as long as the estate continues to receive income or own property.

If the deceased person was living in Sweden when they died, their estate has unlimited tax liability in Sweden. This means that the estate’s income from abroad – such as pension income from another country – must also be declared.

Further information about filing tax returns for a deceased person’s estate

Filing a tax return for a deceased person’s estate (in Swedish)

The Swedish Tax Agency will issue a final tax statement to the estate of the deceased person when we have reached a decision regarding final tax. This final tax statement will confirm how much money the deceased person’s estate is due to be refunded, or how much additional tax it needs to pay.

The deceased person’s bank will often deregister the account registered with the Swedish Tax Agency for tax refunds. The Swedish Tax Agency will issue a payment slip and send it to the address at which the deceased person’s estate is registered. That’s why it’s important to make sure that the correct address is registered with us.

If the deceased person’s estate needs to pay additional tax, you must pay the amount stated in the estate’s final tax statement by the specified deadline at the latest. All payment details are included in the final tax statement.

Further information about the final tax statement issued to the estate of the deceased person

Final tax statement issued to the estate of the deceased person (in Swedish)

A deceased person’s estate is closed for tax purposes when all assets have been distributed. This means that all assets have been divided up and distributed, the estate’s final tax return has been filed, and the estate’s tax has either been refunded or paid. A deceased person’s estate is often closed during the year after death. Do not submit the distribution of estate document to the Swedish Tax Agency.

Please remember that if you inherit securities or property, you must have these assets transferred to your name. Otherwise, banks and other relevant parties might submit incorrect statements of earnings and deductions to the Swedish Tax Agency.

Further information about filing tax returns for a deceased person’s estate

Closing a deceased person’s estate (in Swedish)