Advancement of inheritance – deed of gift, set-off, and statutory share 2026
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A gift to a child can have significance long after when the inheritance is to be distributed. The main rule in Chapter 6, Section 1 of the Swedish Inheritance Code is that what a testator gives to a descendant during their lifetime shall be deducted as an advancement of inheritance, unless otherwise stipulated or the circumstances indicate otherwise.
Quick overview
- Gifts to descendants are generally presumed to be advancements of inheritance.
- For other heirs, it is normally required that this has been stipulated or is evident from the circumstances.
- As a main rule, the deduction is based on the value at the time the gift was received.
- A clear deed of gift can specify whether the gift should be deducted or not.
- Forced heirship and the reinforced protection of forced heirship may need to be analyzed separately.
| Recipient | Is the recipient a child/descendant or another heir? |
| Donor's intent | Should the gift be deducted from future inheritance or be completely independent? |
| Value | Document the value at the time of the gift and how it was determined. |
| Property | Money, real estate, and tenant-owned apartments may require different formalities and attachments. |
| Conditions | For example, separate property, right of use, or a specific deduction rule. |
The main rule for gifts to children
When a parent gives property to their child, there is a statutory presumption that the gift is an advancement of inheritance. If the parent wishes for the gift not to be deducted, it is wise to express this clearly at the time of the gift. For other heirs, the starting point is the opposite: deduction normally only occurs if this has been determined or is evident from the circumstances.
How is the value determined upon deduction?
According to Chapter 6, Section 3 of the Inheritance Code, the deduction is, as a main rule, based on the value of the property at the time of receipt, unless the circumstances suggest otherwise. For real estate, tenant-owned apartments, or larger assets, a documented valuation is therefore important.
Advancement of inheritance and forced heirship
A descendant's forced share (laglott) is half of the inheritance portion provided by law. A gift may therefore need to be assessed both according to the rules on advancements of inheritance and the rules on forced heirship. If a gift has in practice been a way of arranging succession in a manner resembling a will, the reinforced forced heirship protection may also be triggered.
Why write a deed of gift?
A written deed of gift can reduce the risk of future disputes by specifying what is being given, when the gift is completed, whether it should be an advancement of inheritance, how the value was determined, and what conditions apply. For certain assets, there are also specific formal requirements outside of the Inheritance Code.
Common mistakes to avoid
- Failing to specify whether the gift should be deducted.
- Lacking valuation documentation for larger assets.
- Confusing an advancement of inheritance with forced heirship.
- Using the same wording for money, real estate, and tenant-owned apartments without checking the respective formal requirements.
- Waiting until the probate inventory to try to determine what the donor intended.
Frequently asked questions
Are all gifts to children advancements of inheritance?
The main rule is yes, but the donor can stipulate otherwise, and the circumstances may show that the gift was not intended to be deducted.
Does the same rule apply to gifts to siblings?
No. For heirs other than descendants, deduction normally only occurs if it has been stipulated or follows from the circumstances.
Which value is used?
As a main rule, the value at the time the gift was received, unless the circumstances justify otherwise.
Can a gift affect the forced share?
Yes. The rules on forced heirship are a separate protection for descendants and may need to be analyzed even if the gift is correctly documented.
Does the deed of gift need to be registered?
That depends on what property is being given. The documentation of an advancement of inheritance itself is not generally registered, but, for example, gifts of real estate involve other formal and registration matters.
Deed of gift for advancement of inheritance
The template package is adapted for money, real estate, and tenant-owned apartments and contains guidance for deduction and conditions.
Read also
Sources and further reading
Last updated: October 5, 2026. This article provides general information and does not replace individual legal, tax, or pension-related advice.
