Non-residents gain embassy alternative for ID check

Non-residents who need a samordningsnummer to register Swedish property now have a stated alternative when they cannot reach a servicekontorSkatteverket: in exceptional cases the identity check may be carried out at a passport authority, for example a Swedish embassySkatteverket. Skatteverket's property page for people living abroad previously directed every applicant to book a servicekontor visit for the identity checkSkatteverketSkatteverket; the servicekontor rule stands as the main ruleSkatteverket, with the embassy route added as the exceptionSkatteverket.

The chain this unlocks is lagfart. Anyone buying Swedish property, or receiving it by inheritance, gift or division of property, must apply for lagfart with Lantmäteriet, and the application requires a Swedish personnummer or samordningsnummerSkatteverket. The samordningsnummer is the identity designation for people who are not and have not been folkbokförda in Sweden. Before one can be issued, the applicant's identity must be checkedSkatteverket, normally at a booked servicekontor visit where identity documents and supporting material are presentedSkatteverket. The general samordningsnummer process already recognises the same exception: where Skatteverket issues a summons for the identity check, the summons states what applies to that applicant, and in exceptional cases the check may be done at a Swedish embassy or other passport authoritySkatteverket.

The addition matters for applicants resident outside Sweden who must complete lagfart. They book the servicekontor visit as beforeSkatteverket, and where an exceptional case exists the check can instead take place at a passport authority such as the embassySkatteverket. The rest of the page's property duties are unchanged: the person owning the property on 1 January pays the year's fastighetsavgift or fastighetsskatt, farm and forestry holdings count as näringsfastighet with a NE appendix to the return, and sales, rentals and product income from the property are declared as before.

The procedure is set out in Skatteverket's guidance Bosatt utomlands med fastighet eller kapitalinkomster i Sverige and Samordningsnummer: book a servicekontor visit for the identity check, and in exceptional cases the summons may direct the applicant to a passport authority insteadSkatteverket.