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Gifts between spouses

People who are married can give each other gifts just like everyone else. However, it can sometimes be difficult to fulfil the formal requirements for the gift to be legally valid. It might then be good if you register the gift with the Swedish Tax Agency.

Another reason to register a gift is that it will be valid in relation to the giver's creditors (lenders).

When you are giving away a part of your property to your spouse, the gift document must be registered with the Tax Agency before you submit your application for registration of title to Lantmäteriet. The giver's signature must be witnessed by two persons in order for the registered document to be approved by Lantmäteriet.

Read more about gifts in the form of properties, etc. on the Lantmäteriet website:


Register gifts between spouses

If you want to give away a gift to your spouse, do the following to register it with the Swedish Tax Agency:

  1. Formulate a gift document. A gift document can be a deed of gift, i.e. an agreement concerning what is to be given away. This is needed when you are giving away a property, for example. Because this can be designed in various ways, there is no special form. You can contact a lawyer for help in wording it. A gift document can also be a written description of what you have given away. This description must make it clear what the gift consists of.
  2. State your personal identity numbers in the gift document so that the Tax Agency can check your population registration details.
  3. Sign the gift document (both spouses).
  4. Pay an application fee of SEK 275 to the Tax Agency’s bankgiro account 227-5782. State names, personal identity numbers and that it concerns a gift document. (Use the message or information field if you pay via the internet.)
  5. Send the original of the gift document to the Tax Agency. You are not to send any copies since you will get back your original when the Tax Agency has registered your deed of gift. Send the notification to the following address:

Skatteverket
Äktenskapsregistret
871 87 Härnösand

After deciding on registration, the Tax Agency enters the information on the gift in the Marriage Register. We then announce (advertise) it in the Official Swedish Gazette. A time limit also begins to run. Before this time limit expires, companies or private individuals to whom you owe debts can, under certain conditions, request that the gift instead be awarded to your creditors, i.e. those to whom you owe money.

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