When a loved one passes away in Sweden, you’re required to file a tax return for the estate for that tax year. You can file the tax return digitally through the Swedish Tax Agency (Skatteverket). It’s important to do this on time and understand how it may affect any potential tax refund or remaining tax debt.
File a tax return digitally using the e-service
The Swedish Tax Agency’s e-service gives you the most flexibility to change and adjust the estate’s tax return. Normally, you’ll receive login codes that let you access the return. If you haven’t received any codes, you can instead apply to represent the estate. This will give you access to the tax return, as well as to make amendments and approve it.
You can apply to represent the estate directly on the Swedish Tax Agency’s website. Once your application is approved, you can log in using your BankID to access the return.
File using the Swedish Tax Agency’s app
You can also file using the Swedish Tax Agency’s app. Log in using your BankID or the estate’s login codes. The app is available for both Android and iOS and is a good option if the tax return is simple and no significant changes are needed.
If the estate’s tax return is more complex, or if you need to make changes, it’s better to use the e-service instead of the app.
File tax return digitally via SMS
If you aren’t making any changes to the return, you can file it by sending an SMS with the estate’s personal identity number or estate ID and the signature code to 71144. You’ll receive a confirmation within about 10 minutes.
To be able to file the tax return via SMS, you’ll need to have a Swedish mobile subscription.
File by phone
You can also call the Swedish Tax Agency’s phone line to approve the tax return. This method only allows approval—you cannot make changes to the tax return. After confirming the return, an automated voice message will play to confirm it’s been submitted.
Tax refund or remaining tax
Once the tax return is submitted, the estate will receive a final tax statement (slutskattebesked). It will state whether there’s a tax refund or if the estate needs to pay more tax.
Tax refund
If there’s a refund, it’ll be paid to the bank account registered with the Swedish Tax Agency. If no account is registered, a payment slip will be sent to the estate’s address.
You can’t register a private bank account belonging to one of the parties to the estate. If the estate has already been assigned an estate number (dödsbonummer), it’s no longer possible to register a bank account. However, in some cases, the Swedish Tax Agency can pay the refund to an active account in the estate’s name, but that requires a bank certificate and a written request signed by all heirs.
Residual tax
If the estate owes tax after filing the return, you have to use the estate’s assets to pay it. You can’t divide the estate’s assets among the parties of the estate until the residual tax is paid.
If there aren’t any assets to pay the residual tax, the parties of the estate typically don’t have to pay out of pocket. Instead, the tax debt is transferred to the Swedish Enforcement Authority (Kronofogden), and may be written off after five years.
Important to remember
- All parties to the estate have to approve the tax return before submission.
- You should always receive a confirmation once the return is submitted, no matter how you submit it.
- Once submitted, the final tax statement determines whether the estate receives a refund or if there’s residual tax to pay.
Do you need legal help?
We have several lawyers who can help you in this area. Book an appointment with one of them in the Kliently app, or contact us to hire one of the lawyers. We recommend: Marie-Louise Silfwerax,
Samir Baraka
