Guides
- How do you change the address for an estate of a deceased person? A new address with Skatteverket (the Swedish Tax Agency) on SKV 8403 and forwarding for all other post, in nine steps.
- Who can stay when couples or spouses move apart? The sharing within one year for couples, who needs the house best and what happens to the rental contract.
- How to empty a mortal estate? The shareholders decide together, the bookmark values the things, and the rental right can be terminated with a one-month termination period.
- When does the mortal estate have to apply for a legal order? When it is to sell or give away the property. The expedition fee is SEK 825 and no stamp tax is paid.
What deadlines apply to an estate?
Notice on a rental apartment must be given within one month of the death for the shorter notice period to apply (12 kap. 5 § jordabalken). The estate inventory is carried out no later than three months after the death and submitted within a month after that (20 kap. 1 and 8 §§ ärvdabalken). An estate notification, when the assets only cover the funeral, should be made within two months (20 kap. 8 a §). The estate may keep a tenant-owned apartment for three years before the association may demand an answer about distribution of the estate or a sale (6 kap. 1 a § bostadsrättslagen).
Source: Jordabalken, 12 kap. (riksdagen.se), Ärvdabalk (1958:637), 18 and 20 kap. (riksdagen.se), Bostadsrättslag (1991:614), 7 kap. (riksdagen.se).
Checklist in the event of death: what to do when someone dies?
This is the order for what concerns the home, mail, and estate of a deceased person. Each point has a deadline or a condition in the law.
- Decide who will manage the estate. The estate distributors, i.e. the surviving spouse or cohabiting partner, the heirs, and the universal testamentary beneficiaries, manage the property jointly and represent the estate together (18 chap. 1 § ärvdabalken). The person who will handle the contacts needs a power of attorney from the others.
- Terminate the rental apartment within a month of the death if no one will stay. Then a one-month notice period applies instead of three. The estate can keep a tenant-owned apartment for three years.
- Arrange the mail: new address for the Swedish Tax Agency's letters on SKV 8403 and forwarding for all other mail.
- Conduct the estate inventory within three months and submit it within one month after the inventory. If the assets only cover the funeral, an estate notification can replace it.
- Wait with paying debts until one month has passed after the inventory, unless it is obviously safe for the creditors.
- Empty the home and hand it over when the notice period expires.
- Do a division of property, if the deceased was married or a surviving cohabiting partner requests it, and then the inheritance.
The address, bank, and letters have their own guide with templates: change of address for the estate of a deceased person.
Source: Ärvdabalk (1958:637), 18 and 20 chap. (riksdagen.se), Jordabalken, 12 chap. (riksdagen.se), Bostadsrättslag (1991:614), 7 chap. (riksdagen.se), Skatteverket: Report new address for the estate of a deceased person. 18 chap. 1 §, 20 chap. 1, 8 and 8 a §§ and 21 chap. 1 § ärvdabalken, 12 chap. 5 § jordabalken, 6 chap. 1 a § bostadsrättslagen.
Estate inventory: how is it done?
The estate distributor who is in charge of the property decides the time and place for the estate inventory and appoints two estate inventory officials. The law requires that they are knowledgeable and trustworthy, and according to Skatteverket they must not have the right to inherit the deceased according to law or will. All estate distributors must be called in good time, and the surviving spouse or cohabiting partner must always be called. The person who knows the estate best provides the information, and Skatteverket calls that person the estate provider.
The assets and liabilities are listed as they were on the day the person died, with value and amount. If the deceased was married, both spouses' assets and liabilities are listed separately. If a surviving cohabiting partner has requested a division of property, the shared home and property are listed separately. If someone who was called did not attend the meeting, a summons certificate should be attached.
You can do the estate inventory yourself on form SKV 4600 or hire a funeral home or lawyer. To Skatteverket you send the estate inventory in original, powers of attorney or summons certificate, the will in original or certified copy and a registered marriage contract if there is one. Since 1 July 2026, the estate inventory can also be submitted electronically to a reception point designated by Skatteverket. Skatteverket registers the estate inventory and puts a certificate on it. On 5 October 2026, it took about eleven weeks for an estate inventory to be allocated to a handler.
Source: Ärvdabalk (1958:637), 18 and 20 chap. (riksdagen.se), Skatteverket: Estate inventory, Skatteverket: Estate inventory (SKV 4600). 20 chap. 2, 3, 4, 8 and 9 §§ ärvdabalken.
What happens to the estate's debts?
The debts are paid with what the estate owns, before anything is distributed. During the first month after the estate inventory meeting, a debt can only be paid if it can be reasonably assumed that the payment will not harm the other creditors. If any heir objects, the division of the estate cannot be made until all known debts are paid or money has been set aside for them.
If you still divide the inheritance before the debts are paid, the division will be reversed, but only as far as necessary to pay the debts and the costs of the estate. Each person will then return what they have received too much. If the assets are only enough for the funeral and other costs of the death, and there is no property or site lease, an estate notification is made instead of an estate inventory.
Source: Ärvdabalk (1958:637), 18 and 20 chap. (riksdagen.se). 20 chap. 8 a §, 21 chap. 1 and 4 §§ and 23 chap. 2 § ärvdabalken.
Division of property in the event of death: spouse and cohabiting partner
If the deceased was married, the division of property is made between the surviving spouse and the estate first, and the division of the estate afterwards. If the deceased was a cohabiting partner, only the surviving cohabiting partner can request a division of property or take over the home and property. If they request a division of property, they will always receive as much of the cohabiting partner's property, after deducting debts and as far as it goes, that it corresponds to two price base amounts at the time of death. This division is also made before the division of the estate.
Cohabitation property only includes the shared home and the household items acquired for shared use. What it includes, and the one-year deadline to request a division of property, is stated in the guide to moving apart and sambolagen.
Source: Cohabitation Act (2003:376) (riksdagen.se), Inheritance Code (1958:637), 18 and 20 chapters (riksdagen.se). 18 § Cohabitation Act, 23 chapter 1 § ärvdabalken.
Distribution of the estate after the estate inventory
The distribution of the estate is carried out by the heirs and the universal beneficiaries after the debts have been paid. A document is written about the distribution, which all parties sign. If you cannot agree, one of the parties can request that the district court appoint a distributor, and the fee is then paid by the estate. Even before the distribution, the registered estate inventory is often required for the bank to allow withdrawals from the deceased's account, according to Skatteverket.
Source: Inheritance Code (1958:637), 18 and 20 chapters (riksdagen.se), Skatteverket: Estate inventory. 23 chapter 1, 2, 4 and 5 §§ ärvdabalken.
Who may stay on in the rental apartment?
If the rental apartment of the spouses' or cohabiting partners' joint home has been allocated to one of them through division of property or inheritance, or taken over according to the cohabitation law, that person may take the place of the tenant or the estate of a deceased person (12 chap. 33 §). This applies to both separation and after a death. After a death, the estate of a deceased person can also transfer the rental apartment to a heir or other close relative who lived there permanently, if hyresnämnden gives permission (12 chap. 34 §). What applies when cohabiting partners or spouses move apart, with division of property and a decision guide, is stated in the guide on how to move apart.
Source: Jordabalken, 12 kap. (riksdagen.se).
How does the estate change the address?
The population registration address cannot be changed after a death. The estate reports a new address to Skatteverket on form SKV 8403, which only applies to Skatteverket's letters, and orders mail forwarding from Svensk Adressändring for the rest. The whole procedure, with banks, insurance and templates, is in the guide to change of address for an estate.
Source: Skatteverket: Report a new address for an estate, Svensk Adressändring: Mail forwarding for an estate.
Clearing the estate: selling, auction and cleaning
The estate's heirs manage the property together, so selling, donating or disposing of the estate's belongings is a joint decision. Only what cannot wait can be done without everyone's consent. The estate inventory must state the value of the assets as it was at the time of death. If furniture or other valuables are to be sold at an auction or to a buyer before the distribution, write down what you got for it, so the basis for the value remains.
Source: Inheritance Code (1958:637), 18 and 20 chapters (riksdagen.se). 18 chapter 1 § and 20 chapter 4 § ärvdabalken.
An estate of a deceased person is not entitled to a RUT tax deduction for emptying or move-out cleaning performed after the death, according to Skatteverket. The entire procedure, including removal, rental apartment, and approved companies in Gothenburg, is described in the guide to empty an estate of a deceased person.
Source: Skatteverket: Can an estate of a deceased person receive a tax reduction for rot or RUT work?.
How does the estate apply for a title deed?
An estate of a deceased person only needs to apply for a title deed for the deceased's property when the estate is to sell it or give it away. This is called estate title deed. The estate inventory must first be registered with Skatteverket and the property must be listed in it. The application to Lantmäteriet (the Swedish land registration authority) is attached with a certified copy of the estate inventory, and for estates where the death occurred on 1 July 2026 or later, the estate's organisation number must be stated.
When the estate of a deceased person then sells, it is written as the seller, for example "First name Last name's estate of a deceased person", and all heirs sign the purchase agreement. If you are the sole heir, the estate of a deceased person usually ceases when the estate inventory has been registered, and then you apply for a title deed in your own name. When inheriting, you pay no stamp duty, just the application fee of 825 kronor. What title deed and mortgage deed cost when buying is stated in the guide to title deed and mortgage deed. The documents, the sale and the heirs' title deed step by step are stated in the guide to estate title deed.
Source: Lantmäteriet: Application for registration of title at the estate, Lantmäteriet: Stamp duty and fees, Jordabalken (1970:994), 4, 6, 20 and 22 chap. (riksdagen.se). 20 chap. 1 and 2 §§ jordabalken, Lantmäteriet read 5 October 2026.
Common questions
What does an estate inventory cost?
The law does not require a lawyer. You can do the estate inventory yourself on the Tax Authority's form SKV 4600 with two executors who do not inherit, and then it costs your work. If you hire a funeral home or lawyer, they set the price, and then you do not need the Tax Authority's forms.
What is a summons?
All heirs must be summoned in good time to the probate, and the surviving spouse or cohabiting partner must always be summoned. If someone who has been summoned does not come, the estate inventory must include proof that they were summoned in time (20 kap. 2 and 3 §§ ärvdabalken). That proof is submitted along with the estate inventory.
How long does it take to get the estate inventory registered?
Skatteverket stated on 5 October 2026 that it takes about eleven weeks before a submitted estate inventory is assigned to a handler. The registered estate inventory is often needed for the bank to allow withdrawals from the deceased's account.
Do you inherit the deceased's debts?
The debts are paid with the estate's assets before the inheritance is divided. If the inheritance is divided before the debts are paid, it must be reversed as far as necessary to pay them, and each person returns what they have received too much (21 kap. 4 § ärvdabalken).
Does a cohabitant have the right to inheritance?
No. Ärvdabalken gives a surviving spouse inheritance rights but not a cohabiting partner. The surviving cohabiting partner can, however, request a division of the joint home and property and will then always receive at least two price base amounts from the cohabiting property, as long as it is sufficient (18 § sambolagen). The division is done before the inheritance is divided.
The law behind it
The sections summarised, with a link to the legal text on riksdagen.se.
12 kap. 5 § second paragraph jordabalken (1970:994), checked 3 October 2026
If the tenant has died, the estate may, within one month of the death, terminate the agreement to end at the end of a month that falls at least one month after notice is given. Where spouses or cohabitants rented jointly, the estate and the surviving partner hold this right together. If notice is given later, the first paragraph applies: at the earliest at the end of a month after three months.
12 kap. 33 § jordabalken (1970:994), checked 3 October 2026
If the tenancy of the spouses' or cohabiting partners' shared home has been allotted to the spouse or partner through a division of property or distribution of the estate, or taken over under 22 § sambolagen, the spouse or partner may take the place of the tenant or the estate. The same applies to a surviving spouse who is the sole heir.
12 kap. 34 § jordabalken (1970:994), checked 3 October 2026
The estate may transfer the tenancy to an estate beneficiary or another close relative who lived permanently with the tenant, if Hyresnämnden (the Regional Rent Tribunal) gives permission.
6 kap. 1 a § bostadsrättslag (1991:614), checked 3 October 2026
The estate of a tenant-owner may exercise the tenant-owner's rights without being a member of the association. Three years after the death, the association may ask the estate to show, within six months, that the tenant-owned apartment has been included in a division of property or distribution of the estate or acquired by someone who may not be refused membership. If the request is not complied with, the tenant-owned apartment may be sold by compulsory sale.
18 kap. 1 § ärvdabalk (1958:637), checked 3 October 2026
The surviving spouse or cohabiting partner, heirs and universal legatees (estate beneficiaries) jointly manage the deceased's property while the estate is being administered and represent the estate towards third parties. Measures that cannot be postponed may be taken even if the consent of a beneficiary cannot be obtained.
20 kap. 1 § ärvdabalk (1958:637), checked 3 October 2026
An estate inventory is to be carried out no later than three months after the death, unless Skatteverket, on application made within the same time, extends the period.
20 kap. 2 § ärvdabalk (1958:637), checked 3 October 2026
The beneficiary who has the property in their care decides the time and place and appoints two knowledgeable and trustworthy persons to carry out the inventory. All beneficiaries must be summoned in good time, and the surviving spouse or cohabiting partner must always be summoned.
20 kap. 3 § ärvdabalk (1958:637), checked 5 October 2026
The estate inventory should state the date of the proceedings, the deceased's name, personal identity number, domicile and date of death, and all those who should have been called. If anyone who should have been called was not present, proof that they were called in time should be attached.
20 kap. 4 § ärvdabalk (1958:637), checked 5 October 2026
The deceased's assets and debts are recorded as they were at the time of death, with the value of the assets and the amount of the debts. If the deceased was married, both spouses' assets and debts are recorded separately. If a surviving partner has requested a division of property, the shared property is recorded separately.
20 kap. 8 § ärvdabalk (1958:637), checked 3 October 2026
The estate inventory must be submitted to Skatteverket for registration within one month after it was drawn up.
20 kap. 8 a § ärvdabalk (1958:637), checked 3 October 2026
If the assets only cover funeral costs and other expenses arising from the death, and there is no real property or leasehold, no estate inventory is needed if the social welfare board makes an estate notification to Skatteverket. The estate notification should be made within two months of the death.
21 kap. 1 § ärvdabalk (1958:637), checked 5 October 2026
Before one month has passed after the estate inventory, a debt can only be paid if it can be reasonably assumed that the payment will not harm the creditors.
21 kap. 4 § ärvdabalk (1958:637), checked 5 October 2026
If a division of property or inheritance is made before the deceased's and the estate's debts have been paid or money has been set aside for them, the division or inheritance must be reversed as far as necessary to pay the debts. The heirs return what they have received in excess.
23 chapter 1 § inheritance balk (1958:637), verified 5 October 2026
The estate is divided by the heirs and the universal beneficiaries. If the deceased was married, the marital property is first divided. If a surviving partner requests a division of property, it is done before the estate is divided.
23 chapter 2 § inheritance balk (1958:637), verified 5 October 2026
If a co-owner objects, the division of the estate cannot be made until an estate inventory has been made and all known debts have been paid, or money for them has been placed under special care
23 kap. 4 och 5 §§ ärvdabalk (1958:637), checked 3 October 2026
A document is drawn up over the division of the estate, which the co-owners sign. At the request of a co-owner, the district court appoints a division administrator, whose fee is paid by the estate of a deceased person
18 § joint company (2003:376), verified 5 October 2026
If a cohabiting partner dies, only the surviving partner can request division of property and take over the home or property. The surviving partner always receives cohabiting property, after deduction for debts and as far as it goes, equivalent to two price base amounts at the time of death.
20 kap. 1 § jordabalken (1970:994), checked 5 October 2026
The person who has acquired real property with ownership rights must apply for registration of title. An estate of a deceased person only needs to apply for registration of title for the property of the deceased when the estate transfers the property.
20 chap. 2 and 3 §§ jordabalken (1970:994), checked 5 October 2026
Registration must be applied for within three months from the date the purchase deed or other deed of acquisition was drawn up. If the acquisition is subject to a condition, the time starts from when the acquisition was completed. If registration is not applied for in time, the registration authority may impose a fine.