The Act on Advance Directives – rules for 2026 step by step

By The Template Shop · Facts checked October 1, 2026 · Legislation updated through SFS 2026:498

The Enduring Powers of Attorney Act (2017:310) regulates how an adult can pre-appoint someone to represent them in the event of future permanent incapacity. This page focuses on the structure of the act and the most important sections, while our main guide explains its practical application.

Sections 1–2: What is an enduring power of attorney and what may it cover?

An enduring power of attorney is a power of attorney granted to a natural person for situations where the grantor, due to illness, mental disorder, weakened health, or similar circumstances, is permanently and substantially no longer able to manage the affairs covered by the power of attorney.

It may cover financial and personal affairs. However, it may not cover matters related to healthcare or dental care, nor certain matters of a strictly personal nature.

Sections 3–5: Establishment and formal requirements

The grantor must be 18 years of age or older and have the capacity to manage their affairs. The content of the document must explicitly state that it is an enduring power of attorney, who the attorney-in-fact is, which affairs are covered, and what other terms apply.

Two witnesses must be present at the same time when the grantor signs or acknowledges their signature. The witnesses must be aware that the document is an enduring power of attorney and confirm the document with their signatures. The attorney-in-fact may not serve as a witness.

Section 4 a: Electronic signature

If the grantor and the witnesses sign electronically, an advanced electronic signature as defined by the eIDAS regulation referred to in the Act is required. The provision has been in effect since July 1, 2026.

Sections 6–8: Amendment and revocation

An enduring power of attorney cannot be made irrevocable. For additions or other changes, the same requirements as for the establishment of the power of attorney generally apply, with the exception of changes that only involve a limitation. Revocation is subject to the rules of the Contracts Act.

Sections 9–14: When does the enduring power of attorney enter into force?

The power of attorney enters into force when the grantor's situation corresponds to Section 1 of the Act. The main rule is that the attorney-in-fact determines this. However, the power of attorney may specify judicial review, and the attorney-in-fact may personally apply for such a review.

Upon making their own determination, the attorney-in-fact must promptly notify the grantor, their spouse or cohabitant, their closest relatives, and any auditor. In the event of judicial review, the enduring power of attorney must be submitted in original or certified copy, and the court shall normally obtain a medical certificate or equivalent documentation.

Sections 15–20: The duties of the attorney-in-fact

The attorney-in-fact must act in the interest of the grantor and, if possible, consult with them on important issues. The Act also contains rules regarding conflicts of interest, gifts, and compensation.

• In the event of a conflict of interest, the attorney-in-fact may not represent the grantor in that matter.
• If gifts are not regulated, only certain personal presents may be given to persons other than the attorney-in-fact themselves, within the limits of the law.
• Compensation may only be taken if specified in the power of attorney.

Sections 23–26: Audit and supervision

The grantor may appoint an auditor. If no auditor exists, a spouse, cohabitant, or close relative may, under certain conditions, demand an accounting. Furthermore, the Chief Guardian has the right to request an accounting and information.

In the event of abuse, serious negligence, or inability to safeguard the grantor's interests, the Chief Guardian may decide that the enduring power of attorney may no longer be used, in whole or in part.

Sections 27–28: Legal guardian, administrator, death, and bankruptcy

The enduring power of attorney ceases to have effect to the extent that a legal guardianship or administratorship has been arranged for the same matters. The Act also refers to the rules of the Contracts Act for certain situations when the grantor dies, is declared bankrupt, or receives an administrator after the power of attorney has entered into force.

Sections 29–30: When may the attorney-in-fact appoint someone else in their place?

In the event of a temporary hindrance, the attorney-in-fact may grant a natural person a written power of attorney for ordinary legal acts related to daily life. If assistance is needed in a specific matter, the attorney-in-fact may also grant another person written authority within the framework of the Act.

What does the law mean in practice?

The strength of the Act is that it combines advance self-determination with formal requirements and control mechanisms. The individual chooses who should represent them, but the attorney-in-fact is bound by the contents of the power of attorney, interest requirements, conflict of interest rules, and the possibility of an audit.