SwedenSkatteverket
Income Declaration 2 e-service closes 29 December 2026
The Inkomstdeklaration 2 filing service shuts on 29 December 2026. Associations filing through it can already use Skatteverket's other digital services instead.
By Taxxa AI OyPublished 25 August 2026
Skatteverket is winding down the Inkomstdeklaration 2 digital filing service on 29 December 2026.Skatteverket Skatteverket advises users of that service to use one of its other digital filing services instead.
Skatteverket The alternatives are already available
Skatteverket, so associations can move now rather than waiting for the December shutdown. The closure ends this particular filing channel
Skatteverket; it does not abolish the Inkomstdeklaration 2 return itself or digital filing in general
Skatteverket.
A joint property (samfällighet) is taxed in one of two ways, and only one of them runs through the closing service.Skatteverket In the common case the co-owners (delägarna) each declare their share of the property's income and expenses in their own income tax returns
Skatteverket, and the arrangement is then delägarbeskattad
Skatteverket. That covers most communal facilities, wildlife management areas, fishery management areas and road associations, among others. Alternatively the association itself declares the property's income and expenses in Inkomstdeklaration 2, but only where the property meets all four of the following conditions: it is managed by a samfällighetsförening or an equivalent body; it is a marksamfällighet or a regleringssamfällighet; it consists of forest and land, such as häradsallmänningar and allmänningsskogar; and it forms its own tax assessment unit for property assessment.
Skatteverket Only then is the property föreningsbeskattad.
Skatteverket It is this second filing route that the service closure affects
Skatteverket, so advisers should first establish which side declares before acting.
Even where the association declares, individual co-owners can still have particulars to declare in their own income tax returnsSkatteverket, and special rules apply where a genuine housing cooperative (äkta bostadsrättsförening) owns a property in the joint property
Skatteverket. Advisers should therefore check both sides: move the association's filing to another digital service in good time, and confirm whether any member-level items stay with the co-owners.
For an association to file digitally at all, it must have an authorised signatory (firmatecknare) or a tax-return representative (deklarationsombud) registered with SkatteverketSkatteverket, so verify that registration while choosing the replacement filing route. An association that has made distributions to its co-owners may additionally have to file statements of earnings and deductions (kontrolluppgifter) covering those distributions.
Skatteverket
Legal basis: Skatteverket's notice Så deklarerar du åt en samfällighet, including the Inkomstdeklaration 2 closure notice.
Choose an available digital filing route and verify the association's authorised signatory or tax-return representative is registered with Skatteverket.