When a person with international ties passes away in Sweden, questions often arise about which country’s inheritance law applies and how property will be divided. Swedish inheritance law is based on the principles of fairness, predictability, and family protection, but the rules can differ depending on nationality, residence, and where the assets are located.
1. Applicable Law – The EU Succession Regulation
For most foreign citizens living in Sweden, the EU Succession Regulation (No. 650/2012) determines which country’s law applies.
The main rule is that the law of the country where the deceased had their habitual residence at the time of death governs the inheritance.
This means that if a foreign citizen had their permanent home in Sweden, Swedish inheritance law will usually apply – even if they were not Swedish citizens.
However, a person may choose in a written will to have their home country’s law apply instead. This choice must be clearly stated to be valid.
2. The Swedish Inheritance System
Sweden has a statutory system of heirs that applies when there is no valid will. The order of inheritance is as follows:
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Children (including adopted children) – always inherit first and in equal shares.
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If no children exist, inheritance passes to parents, siblings, and their descendants.
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Spouses inherit before other relatives, but the children’s rights (especially särkullbarn – children from previous relationships) are protected.
If there are no relatives and no will, the estate passes to the Swedish state.
3. Protection of Children (Forced Share / Laglott)
Swedish law protects biological and adopted children by guaranteeing them a minimum share of the estate, called the forced share (laglott).
This means that even if a will excludes a child, that child can claim half of their legal share of the inheritance.
This rule applies even if the deceased was a foreign citizen living permanently in Sweden, unless another country’s law has been validly chosen under the EU Succession Regulation.
4. Wills and Formal Requirements
A valid Swedish will must:
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Be in writing,
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Be signed by the testator, and
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Be witnessed by two independent persons present at the same time.
Foreign citizens living in Sweden can freely make a will under Swedish law or under their home country’s formal requirements, depending on what suits their situation best.
5. Administration of the Estate
After death, a bouppteckning (estate inventory) must be prepared and filed with the Swedish Tax Agency (Skatteverket) within three months.
This document lists all assets, debts, and heirs.
If there are disagreements, a court-appointed estate administrator (boutredningsman) may be appointed to manage the estate.
6. Cross-Border Estates
If the deceased had assets in more than one country, it may be necessary to apply for:
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A European Certificate of Succession to prove heirship across EU countries.
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Separate administration in non-EU countries, according to local law.
Legal coordination between countries is often essential to avoid double taxation or conflicting judgments.
7. Taxation
Sweden currently has no inheritance tax or gift tax, regardless of nationality. However, foreign assets may be subject to taxation in other countries, depending on their laws and tax treaties.
8. Legal Assistance
Because international inheritance matters often involve both Swedish and foreign law, it is advisable to consult a Swedish lawyer (advokat) experienced in cross-border estates. Proper planning through wills, marital agreements, and asset structuring can prevent costly disputes and uncertainty later.
Conclusion
For foreign citizens living in Sweden, inheritance is typically governed by Swedish law unless another legal system has been chosen in advance. The process is transparent and protective of family rights, but international elements often require careful legal guidance.
