Acts: Registered Estate Inventory (bouppteckning); Death Statement with Family Relations (dödsfallsintyg med släktutredning);
Legal Framework: Swedish Inheritance Code (Ärvdabalken, Chapter 20); Swedish Tax Agency Act (Skatteförvaltningslagen, 2011:1244); Population Registration Act (Folkbokföringslagen, 1991:481);
Competent Authority: Swedish Tax Agency (Skatteverket);
Procedure:
a) Registered Estate Inventory (bouppteckning):
- Heirs prepare an inventory of assets and liabilities.
- Submit it to the Swedish Tax Agency (Skatteverket) for registration.
- The Tax Agency registers and verifies the inventory.
b) Death Statement with Family Relations (dödsfallsintyg med släktutredning):
- The Swedish Tax Agency registers the death.
- Investigates family relations of the deceased.
- Issues a death statement with the family details, available to request.
Nature and function: Both acts have a declarative nature. Specifically, Registered Estate Inventory confirms the heirs, legatees, and executors and is used as a proof of inheritance rights; Death Statement with Family Relations, instead, shows the deceased’s family relationships and is used for administrative purposes