Central government efforts in handling estates – administration, management and distribution
(RiR 2025:23)
Summary
When a person dies, they leave behind assets and liabilities in an estate. Estate administration is needed to identify beneficiaries who have the right to inherit the deceased’s estate and to document their assets and liabilities. This process results in an estate inventory that is to be checked and registered by the Swedish Tax Agency. The estate’s assets are then managed until wound up through distribution of the estate. The estate can be administered, managed and distributed by the beneficiaries themselves, by an estate administrator appointed by the district court or, in cases where the inheritance passes to the Swedish Inheritance Fund, by a legal representative (trustee) appointed by the Legal, Financial and Administrative Services Agency. It is also common for beneficiaries to hire someone to handle the estate. It is important that the estate is managed well, as this is a situation that will affect virtually all citizens at some point in their lives. For the actors concerned, there is a risk of significant consequences and costs if central government efforts fail. This is why the Swedish National Audit Office has examined whether central government efforts concerning administration, management and distribution of estates are adequate and effective.
The overall conclusion of the Swedish National Audit Office is that, based on existing regulations, the efforts of the Swedish Tax Agency, district courts and the Legal, Financial and Administrative Services Agency in connection with the administration, management and distribution of estates are largely effective, although there is room for further efficiencies. At the same time, the Swedish National Audit Office also considers that current regulations are not sufficient to allow effective management of estates. Furthermore, the regulations are antiquated and largely difficult for beneficiaries to understand.
Lengthy processing by the Swedish Tax Agency for an unnecessarily long time
The Swedish Tax Agency’s processing of estate inventories is largely efficient. However, the organisation has not been equipped to handle major changes in volumes and resources, which led to excessive processing times during 2020–2024. The Swedish Tax Agency assumed that the higher number of estate inventories received in 2020 was temporary and linked to the COVID-19 pandemic and therefore took measures later than it could have. The Swedish National Audit Office considers that if the Swedish Tax Agency had planned its operations based on projections of future death rates, they would have had reason to take measures earlier, and the lengthy processing times could probably have been reduced faster. In addition, the Swedish National Audit Office considers that the Swedish Tax Agency’s proposal to enable electronic filing of estate inventories should be implemented.
District courts lack adequate information and insight
District courts appoint and oversee estate administrators and special estate distributors in a largely reasonable manner based on current regulations. On the other hand, the Swedish National Audit Office considers that district courts lack adequate information to enable appointing estate administrators according to special qualification requirements. District courts’ supervision and oversight of estate administrators’ management is limited. This is because the legislation largely depends on citizens having sufficient knowledge of the opportunities for scrutiny, and because district courts lack the insight into estate administrators’ management necessary to enable them to take their own initiatives. This means that there is currently no overview of how estate administrators are generally performing their assignments, how long the assignments take and disbursed remuneration levels.
The Legal, Financial and Administrative Services Agency’s appointments are not transparent and controls are not resource-efficient
Several aspects of the Legal, Financial and Administrative Services Agency’s appointment and oversight of trustees are effective. However, there are some shortcomings that have a negative impact on operational efficiency. The Agency’s appointments are concentrated to a small number of trustees, despite it having an extensive list of qualified and interested candidates to choose from; it is not clear why certain trustees have been appointed. Furthermore, the Swedish National Audit Office considers that the Agency’s use of oversight resources is not efficient. Its exhaustive oversight of certain parts of trustees’ financial accounts is very time-consuming, while checks on their time reporting are too limited.
Inadequate protection for estates when purchasing services
The Swedish National Audit Office’s assessment is that the Government has not ensured adequate regulation for the purchase of services comprising estate administration, management and distribution. The applicable regulations do not adequately safeguard the rights and interests of beneficiaries and creditors in the purchase of such services. Nor is there sufficient opportunity for an estate to complain and have its case heard at a reasonable cost if dissatisfied. This is because estates have limited options for alternative dispute resolution.
Regulations are antiquated and difficult to understand
The Swedish National Audit Office considers that the regulations on estate administration, management and distribution are antiquated and difficult for beneficiaries to understand. They are designed based on the assumption that beneficiaries have legal expertise in this field while, in fact, they are private individuals without any specific knowledge or experience of estate management. As an example, in its processing the Swedish Tax Agency assumes that the estate inventory has been accurately drawn up and, if an estate administrator is appointed by the district court, it is in practice the beneficiaries’ responsibility to inspect and take steps to oversee and supervise the estate administrator’s management.
Recommendations
The Swedish National Audit Office makes the following recommendations.
To the Government
- Review the current regulations on estate administration, management and distribution in their entirety, with the aim of enabling prompt and smooth estate management, while also safeguarding the interests of those concerned. The review should include an examination of:
- how oversight and supervision of estate administrators’ management can be designed and organised for better efficiency;
- how regulations governing an estate’s purchase of services – including for estate administration, management and distribution – can be reinforced; for example, through specific qualification requirements and explicit compensation liability for service providers;
- how estates can obtain greater opportunities for alternative resolution in disputes over goods and services;
- Take the necessary measures to enable electronic submission of estate inventories.
To the Swedish Tax Agency
- Improve planning activities in relation to the expected volumes of estate inventories. This can be done, for example, by monitoring projections of future death rates.
To the district courts
- Ensure collection of the information needed to enable the appointment of an estate administrator who has the skills and experience required for the estate. This may include clearly requesting information about the estate in connection with the application.
To the Legal, Financial and Administrative Services Agency
- Ensure that the appointment process is transparent, objective and impartial by clearly justifying the appointment of a particular trustee.
- Review how resources for overseeing trustees’ management can be used more effectively to improve benefit – for example, by introducing risk-based spot checks on elements of the financial accounts and improving oversight of trustees’ time reporting.