Bouppteckning

Bouppteckning, or estate inventory, is a Swedish legal document prepared after a person’s death that inventories the deceased’s assets and liabilities as of the date of death. Its primary purpose is to establish the value of the estate, identify heirs, pay debts and funeral costs, and provide a basis for distributing property under a will or according to intestate rules.

Process and participants: After death, the heirs typically appoint a bouppteckningsförrättare, often a lawyer or auditor, who organizes the inventory process. The bouppteckning is prepared and signed by the executor or administrator and two witnesses, then submitted to the Swedish Tax Agency (Skatteverket) within a few months. The document may also interact with land registration when real estate is involved.

Contents: The inventory includes the deceased’s personal data, information about heirs, and a comprehensive list of assets—real property, bank accounts, securities, vehicles, valuables, pensions and other items—and liabilities such as debts and funeral expenses. Each item is valued as of the death date. The record also notes any bequests or wills and the intended division of the estate among heirs.

Legal context and use: Bouppteckningen is governed by the Swedish Inheritance Code (Ärvdabalken) and related probate procedures. It provides the factual basis for distributing the estate and for relevant administrative and tax considerations. Inheritance tax was abolished in 2005, but the bouppteckning remains a central record for inheritance rights and transfer of ownership.

Public access: After registration, the bouppteckning becomes part of the estate record and can be accessed by involved parties and, in some cases, by the public.