Estate inventory 2026 – deadlines, summons and new regulations
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An estate inventory is both a compilation of the estate's financial position and a document certifying the estate's authority. Furthermore, the rules have changed in several practical aspects during 2026, making older checklists unreliable to use without verification.
Quick overview
- The estate inventory must normally be performed within three months of the date of death.
- It must be submitted to the Swedish Tax Agency (Skatteverket) within one month after being prepared.
- From July 1, 2026, a certified copy no longer needs to be attached; the original must be submitted.
- Everyone called to the meeting must be listed with the identity information required by the new rules.
- Assets and liabilities must be reported based on the conditions on the date of death.
| Meeting | Determine time, place, and who should be summoned. |
| Summons | Ensure all concerned parties have been summoned in good time. |
| Assets | Bank funds, securities, real estate, tenant-owner apartments, vehicles, insurance, and receivables. |
| Liabilities | Loans, invoices, tax, and other debts existing on the date of death. |
| Attachments | Will, proof of summons, powers of attorney, and other relevant documents. |
Three months for the meeting
Chapter 20, Section 1 of the Inheritance Code states that the estate inventory must be performed no later than three months after the date of death unless the Swedish Tax Agency grants an extension. Once the estate inventory has been prepared, it must, as a general rule, be submitted within one month.
Summons and estate inventory meeting
Everyone who must be summoned according to the rules must be notified in good time. The Swedish Tax Agency’s legal guidance emphasizes that if multiple meeting days are held, all concerned parties must have been summoned to or be present at the final meeting.
Important changes as of July 1, 2026
The Swedish Tax Agency has provided information on new requirements for information regarding persons summoned to the meeting. The estate inventory must still be submitted in original form, but a certified copy no longer needs to be attached. Digital submission is not yet possible according to the Swedish Tax Agency’s information as of 2026.
Assets, liabilities, and attachments
Work should be based on the date of death and documented systematically. Bank funds, securities, real estate, tenant-owner apartments, receivables, and other assets must be handled together with liabilities and relevant attachments. Information regarding a surviving spouse or cohabitant may also need to be reported depending on the situation.
Common mistakes to avoid
- Missing the three-month deadline or applying for an extension too late.
- Failing to summon everyone who is required to be summoned.
- Using an old checklist that requires a certified copy after July 1, 2026.
- Confusing transactions occurring after the date of death with assets and liabilities on the date of death.
- Forgetting the will, power of attorney, or proof of summons as a relevant attachment.
Frequently asked questions
When must the estate inventory be finished?
The meeting must normally be held within three months of the date of death. Thereafter, the estate inventory must be submitted within one month of being prepared.
Is it possible to obtain an extension?
Yes, the Swedish Tax Agency can, upon application within the three-month period, extend the time if the nature of the estate or other special reasons justify it.
Must a certified copy be submitted in 2026?
No, from July 1, 2026, a certified copy no longer needs to be attached. The original must still be submitted.
Can the estate inventory be submitted digitally?
The Swedish Tax Agency states that digital submission is currently not possible.
What is the estate inventory meeting?
It is the meeting where assets, liabilities, and other information are reviewed, and it is ensured that the persons who should be summoned have been summoned.
Estate Inventory Package 2026/2027
The package contains a summons, working papers for assets and liabilities, an attachment checklist, and a practical guide.
Read also
Sources and further reading
- Swedish Tax Agency – Changes concerning estate inventories 2026
- Inheritance Code (1958:637), Chapter 20 – The Riksdag
Last updated: October 5, 2026. This article provides general information and does not replace individual legal, tax, or pension-related advice.
