Which deed of gift is needed? Real property, tenant-owned apartment, money, and personal property

Facts verified: October 1, 2026 · Swedish gift and family law

The type of deed of gift you need depends primarily on what is being given away. Real estate and tenant-owned apartments have their own formal requirements, whereas money and other personal property generally do not require the same written transfer document for a completed gift to take effect.

Deed of gift for real estate

Real property has the strictest formal requirements. According to Chapter 4, Section 29 of the Land Code, many of the formal rules for sales also apply to gifts. The deed of gift must, among other things, clearly identify the property and show that it is being transferred as a gift. If only a share is being given away, the share must be specified.

For the title registration process, the Swedish Mapping, Cadastral and Land Registration Authority (Lantmäteriet) requires that both parties sign the document and that the donor’s signature be witnessed by two people. The new owner must apply for title registration within three months.

If the recipient takes over loans or pays compensation, stamp duty must be checked. In cases of compensation/loans amounting to at least 85 percent of the previous year's assessed value, Lantmäteriet indicates that the acquisition is subject to stamp duty.

Deed of gift for a tenant-owned apartment

A tenant-owned apartment is not real property, but Chapter 6, Section 4 of the Tenant-Ownership Act has a specific written requirement even for gifts. The transfer document must be in writing, signed by the transferor and the acquirer, and identify the tenant-owned apartment.

The acquirer may only exercise the rights to the apartment if the person is or is accepted as a member of the housing association. Therefore, check the association's statutes and membership process at the same time the deed of gift is written.

Deed of gift for money

A monetary gift does not generally require a specific deed of gift for an already completed transfer to be considered a gift. However, a deed of gift can be crucial evidence if questions arise later as to whether the money was a loan, a gift, or an advancement of inheritance.

For a gift to a child, it should be explicitly stated whether the gift should or should not be deducted as an advancement of inheritance. If the recipient is a direct heir, the main rule in the Inheritance Code is otherwise that the gift should be deducted.

A gift from someone other than the recipient’s spouse can also be combined with a condition that the money shall be the recipient’s separate property.

Deed of gift for personal property

Art, jewelry, vehicles, inventory, and many other assets are personal property. For such gifts, the Gift Act regulates, among other things, the difference between a promise and a completed gift.

A written deed of gift is particularly useful when the value is high or when you want to document serial numbers, registration numbers, condition, separate-property conditions, or advancement of inheritance.

Gift between spouses

Spouses can give gifts to each other, but the Marriage Code contains special rules. The gift becomes valid between the spouses when the general rules for completion have been followed or when the gift is registered. As a general rule, registration with the Swedish Tax Agency is required for the gift to be valid against the donor’s creditors.

In the case of a gift of real estate between spouses, the gift document must first be registered with the Swedish Tax Agency and then used in the application for title registration at Lantmäteriet.

Gift to a child or other heir

The Inheritance Code's rules on advancement of inheritance distinguish between direct heirs and other heirs. A gift to a child is, as a main rule, presumed to be an advancement of inheritance unless otherwise prescribed or clearly intended to be something else. For other heirs, deduction only occurs if it has been prescribed or must be assumed to have been intended.

Four common mistakes – when is a standard template not enough?

1. "I am giving away 100,000 SEK as a down payment." Use a template for a monetary gift and document the transfer. State separately whether the amount should be an advancement of inheritance and if an outside donor wants to make the property separate. Read the monetary gift guide.
2. "My child is taking over the loans on the tenant-owned apartment." It is not enough to just write "gift." Investigate how much can be considered sold according to the division principle, the association's membership, and the bank's loan decision. Read the tenant-ownership guide.
3. "I am giving away half the villa." Identify the ideal share and the property designation, use a formally correct real estate gift, and apply for title registration. If you instead want to give away a geographically defined area of land, a cadastral procedure may be necessary. Read the guides on parts of real estate.
4. "I want to write that the gift is separate property." Check who is giving the gift. Such a condition from a person who is not the recipient’s spouse is assessed according to Chapter 7, Section 2 of the Marriage Code; if spouses want to make property separate between themselves, a registered prenuptial agreement is normally required. Read the guide on separate property.

A gift to a child can simultaneously trigger advancement of inheritance. The condition of separate property and the condition of inheritance deduction have different legal functions and should be chosen independently of each other.

Three questions before choosing a template

1. What type of property is it? This determines the formal requirements.
2. Are there conditions? For example, separate property or advancement of inheritance.
3. Is an authority measure needed? Title registration, membership in a housing association, or registration of a gift between spouses.

The comparison here helps you choose the right template. If you instead want to read about all the legal requirements for deeds of gift, see the main guide on deeds of gift. For a comprehensive inheritance deduction template, there is also the deed of gift for advancement of inheritance, multiple property types (79 SEK).

Sources

• Land Code, Chapter 4
• Tenant-Ownership Act, Chapter 6
• Marriage Code, Chapter 8