ärvning

Inheritance, known as "ärvning" in Swedish, refers to the legal process by which assets and liabilities are transferred from a deceased person (the testator) to their heirs. This transfer is governed by specific laws and can be influenced by a will.

There are two primary ways inheritance can be distributed. The first is through a will, a legal document where the testator specifies how their property should be divided. If a valid will exists, its provisions are generally followed. The second way is by statutory inheritance, which applies when there is no will or when the will does not cover all assets. Swedish law has a predetermined order of succession for statutory inheritance, typically prioritizing close relatives.

The heirs can be individuals, organizations, or even the state. Before assets can be distributed, any debts and taxes owed by the deceased must be settled. A formal process, often involving a probate court or a designated executor, is typically undertaken to manage the estate, inventory assets, pay debts, and then distribute the remaining property according to the will or statutory law. The concept of "laglott" is important in Swedish inheritance law, guaranteeing a certain portion of the estate to the testator's children, even if a will attempts to disinherit them.