Sweden (SE)
Sweden is a constitutional monarchy and parliamentary democracy in Scandinavia, the largest Nordic country by area, renowned for its breathtaking archipelago and lake-dotted landscapes, groundbreaking design and innovation culture (IKEA, Spotify, Volvo, H&M), one of the world's most generous welfare states with 480 days of paid parental leave per child, world-leading gender equality, and a deeply held philosophy of lagom — the art of balance and moderation — that permeates every aspect of Swedish society.
Estate & Inheritance in Sweden
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Sweden is one of the most inheritance-tax-friendly countries in Europe. Sweden abolished both arvsskatt (inheritance tax) and gåvoskatt (gift tax) completely in 2005 — making Sweden unique among developed nations. There is NO inheritance tax and NO gift tax. You can leave any amount to any person completely tax-free. The main legislation governing inheritance is Ärvdabalken (Inheritance Code). Estates are administered through a bouppteckning (estate inventory) process, and a boudelning (estate distribution) follows. EU Regulation 650/2012 applies for EU residents.
Intestacy — What Happens Without a Will
Without a will (testamente), Swedish succession law (Ärvdabalken) distributes the estate in this order: 1) The surviving spouse inherits everything if there are no descendants (bröstarvingar) from outside the marriage. If there are descendants from another relationship, those children inherit their share immediately. 2) Children (bröstarvingar) inherit equally. The surviving spouse has nyttjanderätt (right of use) of the entire estate until death, then children receive their share. 3) If no spouse or children: parents, then siblings, then siblings' descendants. 4) More distant relatives in decreasing priority. 5) Allmänna arvsfonden (General Inheritance Fund — a state fund) if no heirs exist. Note: sambo (cohabiting partner) does NOT automatically inherit in Sweden — only married/registered partners and blood relatives inherit without a will.
Types of Valid Will
Holographic will
Egenhändigt testamente (holografiskt testamente)Entirely handwritten, dated, and signed by the testator. Two witnesses must be present at signing (witnesses must sign the document, not the will content). Witnesses cannot be beneficiaries.
Valid if correctly handwritten, dated, signed, and witnessed. Should be stored safely and inform a trusted person of its existence. Can be registered at a notary.
The most common form of will in Sweden. Does NOT need a notary. Must be entirely handwritten by the testator. Typed wills require the same witness procedure but should ideally be notarised.
Notarial/witnessed will
Bevittnat testamenteWritten, signed by testator, and signed by two simultaneous witnesses. Witnesses must see the testator sign and understand it is a will, but need not read the contents.
Valid if signed by testator and two competent, disinterested witnesses simultaneously. No time limit.
Most Swedish wills use this form. Engaging a lawyer (advokat or jurist) for drafting is recommended for complex estates or those with international assets.
International will
Internationellt testamenteRecognised under the 1973 Washington Convention for international validity. Must be signed before an authorised person (notary or other designated official) with two witnesses.
Recognised in Washington Convention countries.
Useful for expats with assets in multiple countries. Sweden and most EU countries are parties to EU Regulation 650/2012 which allows choice of applicable succession law.
Forced Heirship
Sweden has laglott (forced heirship / legal minimum share) for children (bröstarvingar) only. The laglott is 50% of the arvslott (the share the child would receive under intestate succession). The testator can disinherit children by will, but children can always claim the laglott as a monetary right — they cannot be deprived of this minimum share. However, this is only a monetary claim — children cannot demand specific assets. Grandchildren and more distant descendants also have laglott rights if their parent has predeceased the testator.
EU Succession Regulation (Brussels IV)
EU Regulation 650/2012 applies in Sweden. Swedish residents can elect their home country's law to govern their succession by making an explicit choice (rättsval) in their will. This is important for: expats who want to avoid Swedish forced heirship rules; those with assets in multiple EU countries (can have a single Europäisches Nachlasszeugnis / Europeiskt arvsintyg issued by Swedish authorities); and EU citizens in Sweden who want their national law to apply.
Inheritance Tax
Sweden abolished ALL inheritance tax (arvsskatt) and gift tax (gåvoskatt) in 2005. There is NO inheritance tax and NO gift tax payable to the Swedish state. This applies regardless of the size of the estate and regardless of the relationship between the deceased and the heir. Sweden is one of the very few developed countries with no form of inheritance or gift taxation. This makes estate planning in Sweden extremely simple from a tax perspective.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Spouse / registered partner | Unlimited — no tax | 0% — no inheritance tax in Sweden |
| Children / grandchildren | Unlimited — no tax | 0% — no inheritance tax in Sweden |
| Siblings and other relatives | Unlimited — no tax | 0% — no inheritance tax in Sweden |
| Non-relatives (third parties) | Unlimited — no tax | 0% — no inheritance tax in Sweden |
No inheritance tax has been levied in Sweden since 2005. No gift tax either. Swedish heirs do not need to file any inheritance tax return. Note: capital gains tax (kapitalvinstskatt) may apply when an inherited property is subsequently sold (22% of profit), but this is a sale tax not an inheritance tax. Heirs take over the acquisition cost (anskaffningsvärde) of the deceased for CGT purposes.
Cross-Border & Multi-Country Estates
Sweden applies EU Regulation 650/2012 for EU cross-border estates. Swedish authorities can issue a European Certificate of Succession (Europeiskt arvsintyg) recognised across EU member states. For non-EU assets: Swedish private international law applies — property (fastighet) in another country is governed by that country's law. A Swedish bouppteckning (estate inventory) can be used as supporting documentation internationally. Sweden has estate/inheritance tax agreements with very few countries (most agreements are unnecessary given Sweden has no inheritance tax).
Certificate of Inheritance
Arvsintyg or bouppteckning serves as the Swedish certificate of inheritance. The bouppteckning (estate inventory) is a mandatory document listing all assets and debts of the estate. Must be completed within 3 months of death. Registered with Skatteverket. Banks and Lantmäteriet require the bouppteckning to release assets and transfer property. A simplified version (dödsboanmälan) applies when assets do not exceed the cost of funeral and estate administration.
Will Registration
Sweden does not have a central will registry. Wills should be kept safely (with a lawyer or in a bank safe deposit box). Inform the executor (testamentsexekutor) and a trusted person of the will's location. Swedish lawyers can hold wills in safekeeping. Skatteverket and courts have no will search function — locating a will is the heirs' responsibility.
Living Will & Healthcare Power of Attorney
Framtidsfullmakt (future power of attorney): a Swedish legal instrument (since 2017) allowing you to designate someone to handle your affairs if you become incapacitated. Does not require a notary but requires witnesses. Registered with Skatteverket for validity. Livsvilja or förhandsdirektiv (advance directive regarding medical care): legally recognised but less formal in Sweden. Doctors have an obligation to discuss advance directives with seriously ill patients.
Useful Links
Estate & Inheritance
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