SwedenSkatteverket
Estates without a bank account now get a payout slip automatically
No registered payout account no longer means filing a request: Skatteverket posts an utbetalningsavi to the estate's registered address, redeemable within its validity period.
By Taxxa AI OyPublished 27 October 2026
An estate that is owed tax back and has no registered payout account no longer has to file a payout request.Skatteverket Skatteverket sends an utbetalningsavi to the address registered for the dödsbo.
Skatteverket The previous request step for that situation is gone.
Skatteverket
The estate takes over the deceased person's skattekonto on death.Skatteverket Any surplus or deficit stays on the account and interest accrues as usual. If the estate is still undivided in the year after the year of death and must file a return, Skatteverket registers it and assigns an organisationsnummer, also called a dödsbonummer, and the estate receives a new skattekonto alongside that number.
Payments must still go to the right account. Tax for the year of death is paid to the account linked to the deceased's personnummer even when the estate received an organisationsnummer during that year, for example to apply for lagfart. Payments for income years after the year of death go to the account linked to the organisationsnummer. A payment sent to the personnummer account instead of the organisationsnummer account is transferred automatically to the organisationsnummer account.
Where a registered bank account, an utbetalningskonto, exists, any refund is paid automatically to that account.Skatteverket Where none exists, the avi route now applies: Skatteverket sends the utbetalningsavi to the registered address of the estate
Skatteverket, so keeping that address current decides where the money goes. The avi is issued in the estate's name even when it is posted elsewhere.
If the estate's address itself should change, file an address change for the dödsbo. If the registered address stays but the heirs want the avi sent to a different address, every dödsbodelägare must sign that request, addressed to Skatteverket, 205 30 Malmö.
Avi payments now run through Swedbank's kontantavi and värdeaviSkatteverket; Bankgirot avi payments have ended.
Skatteverket A Bankgirot avi is valid for 45 days and a Swedbank avi for 60 days. An avi the estate does not redeem in time is credited back to the skattekonto. A Swedbank avi is redeemed at Swedbank, local Sparbank offices or shops connected to Clearon, and cannot be redeemed digitally through Swedbank's e-service for avier.
A request route remains for payouts to an account belonging to the estate or by avi. Use the form Begäran - Utbetalning från dödsboets skattekonto (SKV 4822) or a self-written request with the required account and identity details. A sole dödsbodelägare who can identify with e-legitimation during the call may also request the payout by telephone. An estate can appoint a deklarationsombud to view skattekonto information in Skatteverket's e-services and to file for the estate.
The rules sit in Skatteverket's guidance Dödsboets skattekonto and Utbetalning från skattekontot.
Keep the estate’s registered address current when no payout account is registered, redeem any utbetalningsavi within its validity period, and use SKV 4822 for payouts to an estate-owned account.