bouppteckningar

A bouppteckning is a Swedish legal term that translates to "inventory of estates" or "probate inventory." It is a formal document that lists all the assets and debts of a deceased person at the time of their death. This inventory is crucial for the administration of the estate, including the distribution of inheritance to heirs and the settlement of any outstanding debts.

The process of creating a bouppteckning is legally mandated in Sweden. It must be drawn up by two witnesses and a notary, who together examine the deceased's property. This includes real estate, bank accounts, stocks, vehicles, personal belongings, and any other assets. Debts, such as mortgages, loans, and unpaid bills, are also meticulously recorded. The bouppteckning serves as a comprehensive financial snapshot of the deceased's estate.

Once completed, the bouppteckning must be submitted to the Swedish Tax Agency (Skatteverket) for registration. This registration officially confirms the inventory and allows the heirs to proceed with the division of the estate. Without a registered bouppteckning, it is generally not possible to sell property belonging to the deceased or to access their bank accounts. The document thus plays a vital role in ensuring a transparent and orderly transfer of assets from the deceased to their rightful beneficiaries.