Which is the competent authority?
Who should I contact?
Last update: 10/3/2012
Uncontested successions fall within the jurisdiction of the Court of First Instance (tingsrätt) instead of that of the deceased’s last place of residence. On request or if needed, the Court of First Instance appoints a third party administrator (boutredningsman) with responsibility for drawing up an inventory of the deceased’s estate, the sharing out of the estate and the settlement of the succession.
In the case of international successions, the Swedish courts have jurisdiction when the deceased person was a Swedish national, while having his/her place of residence, habitual residence or assets in Sweden. If the deceased person was a Swedish national, the Swedish courts have jurisdiction in relation to all the assets, irrespective of their location.
Detailed information
Where the Nordic Convention on the law applicable to inheritances (with respect to Denmark, Finland, Iceland and Norway) does not apply, the following principles apply:
- In relation to the property of a foreign or non-foreign national?
The Swedish courts have jurisdiction over undisputed inheritances (e.g. appointment of an administrator of the estate, etc.) when the deceased was a Swedish national, had his/her last domicile or last habitual residence in Sweden, or had property in Sweden.
- To the assets of the deceased if located abroad?
Only when the deceased was a Swedish national, had his/her last domicile or last habitual residence in Sweden, does the jurisdiction of the Swedish courts extend to the property to be inherited abroad.
Which authority is responsible for the succession procedure?
The material jurisdiction comes under the court (Tingsrätt). The territorial jurisdiction is determined in general by the last domicile or last habitual residence of the deceased. In the absence of this, the court (Tingsrätt) in Stockholm has jurisdiction in a subsidiary capacity.
How and by whom is the succession procedure instigated?
There is no inheritance procedure opened ex officio. The settlement of the inheritance does not in principle require any intervention by an authority or persons appointed by the court.
How is the heir’s capacity checked?
The status of heir is verified by the certificate of the tax authority issued upon registration of the inventory of the estate (bouppteckning) with this authority (18:4 Ärvdabalken of 12 December 1958, Act 1958:637 = ÄB)
Can or must an inventory of the estate be drawn up?
An inventory of the estate must be drawn up in the presence of two reliable persons within a period of three months. This inventory must be sent to the tax authorities within a month of being drawn up, although inheritance tax has been repealed since 2004.
Is there a system regarding the administration of the succession?
The administration of the inheritance by an official estate administrator (boutredningsman) is not compulsory.
How is the succession procedure closed?
It is executed on the basis of the inventory of the estate (21-23 ÄB) – if the deceased was married under the joint asset matrimonial regime (giftorättsgemenskap), the settlement of the matrimonial property (bodelning), then the settlement of the debts, and finally the distribution of the estate (arvsskifte).
How is the estate transmitted to the heirs/legatees?
It is transmitted on the basis of a private distribution agreement.
