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SwedenSkatteverket

Only authorised representatives may learn who the ombud are

Confidentiality now limits disclosure of appointed ombud to the community's authorised representative or someone with their written consent. Requests go through the public-documents form with four items.

By Taxxa AI OyPublished 20 October 2026

Tax

Industry: Activities of religious organisations

Information about who is appointed ombud for a registered religious community is now disclosed only to the community's authorised representative, or to someone with written consent from that representative.Skatteverket The restriction rests on confidentiality: Skatteverket will not tell anyone else which ombud with the role Lämna avgiftssats och medlemskap the community has registered.Skatteverket

A community that needs to find out which ombud it has registered uses the form Ta del av allmänna handlingar och uppgifter. Four items are required: a request to learn which ombud with the role Lämna avgiftssats och medlemskap the community has registered with Skatteverket; the community's name and organisation number; a file with certified minutes showing who the authorised representatives are; and a file with written consent from an authorised representative where the information is to go to another person in the community.Skatteverket

The rule matters ahead of this autumn's filing round. Communities with granted fee assistance report next year's rate and member data in the e-service Lämna uppgift om avgiftssats och medlemskap, open 1 November to 3 December 2026Skatteverket for income year 2027. Ombud are appointed on form SKV 4795, signed by the authorised representative — digitally signed forms are not accepted — with a certified copy of a document such as board minutes showing who may sign for the community. Deregistration uses form SKV 4804, and communities are advised to keep at least two ombud. Communities are told to check that already registered ombud can file next year's rate and member data in autumn 2026, de-registering and re-appointing where needed.

Fee assistance means the state collects the community's fees together with members' tax, at a cost of nine kronor per person settled through reduced grants from Myndigheten för ungdoms- och civilsamhällesfrågor. Member data must be filed by 3 December each yearSkatteverket and may only cover persons who by 1 November the preceding year have consented in writing, or are deemed to have consented because the statutes oblige members to pay through the tax system.Skatteverket Errors for the current and eleven preceding years are corrected with separate correction files per income year.

Authorised representatives and administrators for fee-assisted communities should check ombud registrations before the filing window opens, use the public-documents form with all four items for the ombud-lookup requestSkatteverket, and keep at least two ombud appointed.

Legal basis: lagen (1999:291) om avgift till registrerat trossamfund, 5-6 §§; lagen (1998:1593) om trossamfund.

Check ombud registrations before the filing window opens, use the public-documents form with all four items for the ombud-lookup request, and keep at least two ombud appointed.

Only authorised representatives may learn who the ombud are

Sources

Only authorised representatives may learn who the ombud are

Sources