Renunciation of Inheritance & Disclaimer of Inheritance 2026/2027 – Children from a Previous Marriage, Estate Inventory & Guide Word/PDF

Inheritance Renunciation & Disclaimer of Inheritance 2026/2027 – complete template package

This is a complete document package for situations where an heir wishes to renounce or disclaim an inheritance, either before or after a death. The package is designed to clearly distinguish between several legal actions that are often confused: renunciation of inheritance during the testator's lifetime, disclaimer of inheritance after death, renunciation of inheritance after death, a child of a previous marriage's (särkullbarn) special renunciation in favor of a surviving spouse, and the transfer of an inheritance.

The template package was legally reviewed on October 5, 2026, against the Swedish Inheritance Code (1958:637), as amended up to SFS 2026:251, as well as the Swedish Tax Agency's current legal guidelines for estate inventories and inheritance law.

Delivery: 6 documents in both Word (DOCX) and PDF – a total of 12 files and 15 A4 pages per format series.

This is included

• Disclaimer of inheritance after death – 2 pages.
• Renunciation of inheritance before death pursuant to Chapter 17, Section 2 of the Inheritance Code – 2 pages.
• Renunciation of inheritance after death – 2 pages.
• Child of a previous marriage's (särkullbarn) renunciation of inheritance pursuant to Chapter 3, Section 9 of the Inheritance Code – 2 pages.
• Appendix – circle of heirs, shares, and estate inventory – 3 pages.
• Detailed user guide – 4 pages.

Why are several different templates needed?

The terms renunciation of inheritance, disclaimer of inheritance, and transfer of inheritance are sometimes used carelessly as if they were the same thing. They are not. The legal effect depends on when the action is taken, who would otherwise inherit, and whether a specific recipient is designated.

An incorrectly drafted document can, for example, have a different effect than intended on the circle of estate beneficiaries or be assessed as a transfer of inheritance instead of a pure disclaimer of inheritance. The package is therefore divided into separate documents and contains clear check questions before signing.

Renunciation of inheritance before death – Chapter 17, Section 2 of the Inheritance Code

An heir may, while the testator is still alive, renounce their future right to an inheritance in writing to the testator. This is regulated in Chapter 17, Section 2 of the Inheritance Code.

The template covers, among other things:

• total or partial renunciation of inheritance,
• whether the renunciation shall include the heir's descendants,
• a forced heir's (bröstarvinge) statutory share (laglott),
• reasonable compensation,
• minors and custodianships,
• storage of the original document.

Forced heir's statutory share is specifically protected

As a general rule, a forced heir who renounces an inheritance before the death retains their right to their statutory share. For the statutory share to also be included, it is required, among other things, that it has been renounced for reasonable compensation or that the special family solution specified in Chapter 17, Section 2 of the Inheritance Code is met.

The package therefore does not give the impression that a parent and a child can freely contract away the statutory share without further ado.

Disclaimer of inheritance after death

After a death, an heir can in certain cases make an unconditional disclaimer of inheritance. The Swedish Tax Agency's guidelines state, among other things, that the disclaimer must take place before the person renouncing has accessed the property and must be documented in writing in or together with the estate inventory.

It is important that the recipient follows the inheritance law structure. A pure disclaimer of inheritance does not mean that the heir can freely choose which external person should receive the inheritance.

Total or partial disclaimer of inheritance

If an heir disclaims their entire right, the person who steps in after the disclaimer may become an estate beneficiary, while the renouncing party leaves the circle of beneficiaries. In the case of a partial disclaimer, both the renouncing party and the one stepping in may become estate beneficiaries.

Therefore, the templates contain specific fields for the scope and an appendix where the inheritance shares before and after the legal action can be documented.

Renunciation of inheritance after death

The Swedish Tax Agency also uses the term "renunciation of inheritance" for a situation where an heir, after the death, relinquishes their right to inheritance without themselves designating a recipient. The share that would otherwise have fallen to the heir is then distributed among the other heirs according to the order of succession or the will.

How such a renunciation after death should be performed is not specifically regulated by law. Therefore, clear written documentation is important.

Särkullbarn's renunciation in favor of a surviving spouse – Chapter 3, Section 9 of the Inheritance Code

A child of a previous marriage (särkullbarn) normally has the right to receive their inheritance share immediately when the biological parent dies. However, the child can fully or partially renounce their immediate right to inheritance in favor of the surviving spouse.

When such a renunciation is made pursuant to Chapter 3, Section 9 of the Inheritance Code, the child receives a right to secondary inheritance (efterarvsrätt) to a corresponding extent. The package therefore contains a separate template specifically for this situation with fields for:

• deceased parent,
• surviving spouse,
• child of a previous marriage,
• total or partial inheritance share,
• calculation basis,
• secondary inheritance quota,
• estate inventory annotation.

Secondary inheritance is normally a quota – not a frozen amount

When a child of a previous marriage renounces pursuant to Chapter 3, Section 9, the right to secondary inheritance should be documented carefully. Secondary inheritance is normally linked to a quota of the surviving spouse's future estate and should not be treated as if the child automatically had an unchangeable monetary claim.

The estate inventory is affected

Disclaimer and renunciation of inheritance can change who is an estate beneficiary. This in turn affects who must be summoned to the estate inventory proceedings and who must be recorded in the estate inventory.

The Swedish Tax Agency states that documents affecting who is an estate beneficiary should be submitted together with the estate inventory. The package's appendix therefore contains verification of:

• circle of heirs before the legal action,
• circle of heirs after the legal action,
• who is to be summoned,
• which document is to be attached,
• any will,
• secondary inheritance.

When a disclaimer can instead be a transfer of inheritance

If an heir attempts to direct an estate share to a person who does not have an independent right of inheritance after the deceased, the legal action may be a transfer of inheritance instead of a pure disclaimer. The same may apply if a specific asset is disclaimed in a way that does not follow the inheritance succession.

The heading of the document is not decisive. It is the content and the actual legal effect that govern.

Accession of the inheritance – important check point

For a pure disclaimer of inheritance after death, timing is important. If the heir has already received, sold, used, or otherwise disposed of the property to be disclaimed, the legal situation may become more complicated and a different document type may need to be used.

Minors and persons with representatives

According to Chapter 17, Section 2 of the Inheritance Code, a minor may not renounce future inheritance. For persons with an administrator (förvaltare), the written consent required by law is necessary. When a minor is involved in an estate after a death, rules regarding legal guardians (god man), the Chief Guardian (överförmyndare), and conflicts of interest may also apply.

Practical decision-making model

1. The testator is alive: use renunciation of inheritance according to Chapter 17, Section 2 of the Inheritance Code.
2. Särkullbarn wants to let the surviving spouse have the inheritance now: use the Chapter 3, Section 9 template.
3. Heir wants to leave their position without choosing a recipient: use renunciation of inheritance after death.
4. Heir wants to unconditionally disclaim so that the next person in the line of succession steps in: use disclaimer of inheritance after death.
5. Heir wants to give or sell their share to a freely chosen person: this is normally a transfer and requires a different document.

Examples

Example 1 – child wants their own children to step in: If the inheritance law sequence permits this, a correctly drafted disclaimer can mean that the grandchildren step in as estate beneficiaries.

Example 2 – inheritance to a friend: If an heir wants to give 200,000 SEK of their inheritance to a friend who does not have their own right of inheritance, it is normally not a standard disclaimer of inheritance. A gift or transfer should be assessed instead.

Example 3 – Särkullbarn protects stepparent: The child can fully or partially renounce to the surviving spouse according to Chapter 3, Section 9 and receives a right to secondary inheritance to a corresponding extent.

When individual legal assistance is recommended

• a forced heir is to renounce their statutory share before death,
• there are minors, legal guardians, or administrators,
• a will is unclear or disputed,
• the estate contains real estate, companies, or international assets,
• the heir has already accessed the property,
• the recipient is not clearly in the line of inheritance,
• secondary inheritance needs to be calculated in a complex family situation.

Format and delivery

• 6 documents.
• 12 files total.
• Word (DOCX) + PDF.
• 15 A4 pages per format series.
• Digital product – no physical goods sent.

Important

These are general document templates for Swedish inheritance law. Inheritance law consequences can be changed by wills, previous disclaimers, matrimonial property divisions, secondary inheritance, minors, and international conditions. In case of uncertainty, individual legal advice should be sought before signing the document.