Deed of Gift – A complete guide to formal requirements, terms, and tax 2026
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Factual information verified: October 1, 2026 · Swedish gift, inheritance, and family law
A deed of gift documents that property is being given away and the conditions that are to apply. However, the formal requirements depend entirely on what is being gifted. A monetary gift generally does not require the same transfer document as a property, whereas real estate and tenant-owned apartments are subject to specific legal regulations.
When is a deed of gift needed?
The need depends on the property and what you want to be able to prove later on. A deed of gift is particularly valuable when the gift is large, when there are several heirs, when the gift is to be the recipient's separate property, or when the parties need to clarify whether the gift is to be considered an advance on inheritance.
For certain assets, a written document is also a legal formal requirement. See our comparison Which deed of gift is needed for different types of property?.
Money and personal property
The Act (1936:83) on Certain Promises of a Gift distinguishes between a promise of a future gift and a completed gift. The main rule is that a promise of a gift of personal property is void as long as the gift has not been completed, unless the promise was made in one of the specific ways indicated by the law.
For money or movables, the gift is completed according to the Gift Act when the promised item comes into the possession of the donee. For bank funds and certain other types of assets, there are special rules on how completion occurs.
A written deed of gift can still be very important to prove that a transfer was a gift and not, for example, a loan. Read the guide on monetary gifts.
Gifts of real estate
Chapter 4 of the Land Code contains formal requirements for real estate transfers. For gifts, Section 29 of Chapter 4 stipulates, among other things, corresponding requirements for a written transfer document, a clear declaration of transfer, and the signatures of the parties.
For an application for registration of title (lagfart), the Swedish Mapping, Cadastral and Land Registration Authority (Lantmäteriet) also specifies that:
- the property's full real estate designation must be stated,
- it must be clear whether the entire property or a specific share is being transferred,
- both the donor and the recipient must sign, and
- the donor's signature must be witnessed by two persons.
The recipient must apply for registration of title within three months of the acquisition. Further reading: Deed of gift for real estate – formal requirements, registration of title, and tax.
Gifts of a tenant-owned apartment
A tenant-owned apartment (bostadsrätt) is personal property but has special formal requirements in Section 4 of Chapter 6 of the Tenant-Ownership Act. In the case of a gift, the transfer must be drawn up in writing and signed by the transferor and the acquirer, and the document must identify the tenant-owned apartment being transferred.
The new owner must also manage the membership in the housing cooperative according to the Tenant-Ownership Act. Therefore, do not describe a gift of a tenant-owned apartment as if the same rules that apply to movables in general are always sufficient.
What conditions can be written?
A deed of gift can, for example, specify that a gift from a parent or other third party shall be the recipient's separate property. Such a condition can be significant in a future division of marital property according to the Marriage Code.
You can also clarify whether a gift to a child should be deducted as an advance on inheritance or not. However, conditions regarding prohibitions on alienation, reversion, rights of use, or protection against creditors should be formulated with great caution. A simple condition does not automatically make the property protected from attachment or bankruptcy.
Gift to a child – advance on inheritance?
According to Chapter 6, Section 1 of the Inheritance Code, as a general rule, what a decedent has given to a descendant during their lifetime shall be deducted as an advance on inheritance, unless otherwise prescribed or if the circumstances show a different intent.
For gifts to other heirs, the opposite starting point applies: deduction occurs only if this has been prescribed or must be assumed to have been intended. Therefore, a clear formulation in the deed of gift is often valuable.
Gifts between spouses
A gift between spouses can become valid between them once the usual rules on completion have been followed or when the gift is registered according to the Marriage Code. For the gift to be valid against the donor's creditors, registration with the Swedish Tax Agency is generally required.
In the case of a gift of real estate between spouses, the gift document must, according to Lantmäteriet's instructions, first be registered in the Swedish Tax Agency's marriage register before an application for registration of title is made.
Are gifts taxable?
A true gift without a requirement for consideration is, according to the Swedish Tax Agency, tax-exempt for the recipient under the Income Tax Act. This does not mean that every transfer called a "gift" is always tax-exempt; compensation for work or other consideration may be taxed.
In the case of a gift of real estate, stamp duty may also apply. Lantmäteriet states that if assumed loans or other consideration amount to at least 85 percent of the previous year's assessed value, the acquisition becomes subject to stamp duty.
In many cases, the recipient also takes over the previous owner's tax situation, which can be significant in the event of a future sale.
Checklist before the gift
- What property is to be transferred and how is it identified?
- Is it a pure gift or is there consideration/assumed loans?
- Does the property type require a written transfer document?
- Should the gift be separate property?
- Should the gift be considered an advance on inheritance?
- Is there a spouse whose consent or registration needs to be handled?
- Is registration of title, membership, or other registration required?
- Are there tax or stamp duty effects?
Deed of Gift Money – 29 SEK · Deed of Gift Personal Property – 49 SEK · Deed of Gift Tenant-Owned Apartment – 49 SEK · Deed of Gift Real Estate – 49 SEK.
