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Generic Tax Name Capital tax - Inheritance and gift tax
Tax name in the national language Arvs- och gÄvoskatt
Tax name in English Inheritance and gift tax
Member State SE-Sweden
Tax in force since 1984/01/01
If abolished, date on which the tax ceases to apply 2004/12/17
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Inheritance and Gift Tax Act (1941:416).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

Inheritance tax is payable by heirs and testamentary beneficiaries.

Gift tax is payable by recipients of gifts.

 
Tax object and basis of assessment

Inheritance tax:

The net balance of the deceased person's estate is distributed in accordance with a fixed scale so that each heir and testamentary beneficiary is assigned a hereditary or testamentary share.

Gift tax:

The value of the gift.

 
Deductions, Allowances, Credits, Exemptions

Inheritance and gift tax was abolished as from 2004/12/17.

Deductions:

Inheritance tax:

Inheritance tax for spouses was abolished as from 2004/01/01.

The deduction made from shares in tax category I (children and grandchildren) is SEK 70,000. The deduction made from shares in tax categories II and III is SEK 21,000

Gift tax:

In the case of gifts from the same donor an amount of SEK 10,000 may be deducted in one year.

 
Rate(s) Structure

Category I (spouse, partner, child, grandchild)

 

Taxable share, SEK

Inheritance tax, SEK

0 - 300,000

10 %

300,000 - 600,000

30,000 + 20 % within the bracket

600,000-

90,000 + 30 % within the bracket

   

 

Category II (natural persons other than those in Category I)

 

Taxable share, SEK

Inheritance tax, SEK

0 - 70,000

10 %

70,000 - 140,000

7,000 + 20 % within the bracket

140,000-

21,000 + 30 % within the bracket

   

 

Category III (legal persons)

 

Taxable share, SEK

Inheritance tax, SEK

0 - 90,000

10 % within the bracket

90,000 - 170,000

9,000 + 20 % within the bracket

170,000 -

25,000 + 30 % within the bracket

   

 

 
Tax due date

 
Tax collector

Inheritance tax:

The tax is charged when the inventory of the deceased's estate is registered. The amount of the tax on each share is paid from the estate.

Gift tax:

The tax is charged after the recipient has declared the gift.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d91aa

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 -5.00 SEK 0.00
2011 4.00 SEK 0.00
2010 9.00 SEK 0.00
2009 2.00 SEK 0.00
2008 16.00 SEK 0.00
2007 23.00 SEK 0.00
2006 120.00 SEK 0.00
2005 1,092.00 SEK 0.04
2004 2,551.00 SEK 0.09
2003 2,490.00 SEK 0.09
2002 2,975.00 SEK 0.12
2001 2,576.00 SEK 0.10
2000 2,549.00 SEK 0.11

Comments