Declaring the estate using the Swedish Tax Agency’s e-service
You can declare the estate yourself or ask someone to help you using the Swedish Tax Agency’s e-service (Skatteverket). The person who uses the service must first apply to be the income tax representative of the estate, after which they can sign in using their own e-identification.
Applying to become the estate’s income tax representative (in Swedish) External link.
E-service for declaring an estate at skattverket.se (in Swedish) External link.
Who are the parties to the estate?
The parties to the estate may be the surviving spouse, registered partner or cohabiter, heirs or residuary legatees.
Who can sign the income tax return?
You use the form Inkomstdeklaration 1 when declaring the estate’s income. The following applies to signing the income tax return:
- As a general rule, all parties to the estate must sign the income tax return.
- It is sufficient for a single party to the estate to sign the form if all other parties agree to it.
- If an executor has been appointed, she or he must sign instead of the parties to the estate.
- If an estate administrator has ben appointed, she or he must sign instead of the parties to the estate.
Declaring a business
If the deceased was a sole trader, you will also need to submit an income tax return for their company. Different rules apply to other types of business.
Declare a sole proprietorship at skatteverket.se (in Swedish) External link.