Wrong-account estate payments reallocated only above 99 kronor

Administrators paying tax for a Swedish estate face a narrower safety net when money lands on the wrong tax account. Skatteverket has rewritten its guidance on the estate tax account so that a misdirected payment is reallocated automatically only in some cases: the agency moves the surplus, including interest, to the correct skattekonto only when the surplus on the wrong account exceeds 99 kronor and the other account is in deficitSkatteverket. The reallocation works in either direction, is made in good time before the final tax falls due, and is confirmed with a payment notice and a balance statement sent to the estate's address.

The two-account logic behind the rule is unchanged but now spelled out. After death the estate takes over the deceased's tax account, with any surplus or deficit and ordinary interest left on itSkatteverket. If the estate is still undivided in the year after death and must file a return, Skatteverket registers it and assigns an organisation number, a dödsbonummerSkatteverket, which brings a second, new tax accountSkatteverket. Payments for the year of death always go to the account tied to the deceased's personal identity number, even when an organisation number was issued during that yearSkatteverket, for example to apply for title registration. Payments for later income years go to the account tied to the organisation numberSkatteverket.

A compliant payment has three elements. Every payment states bankgiro 5050-1055 with Skatteverket as payeeSkatteverket, plus the OCR number specific to the estate's tax accountSkatteverket. That number is found in the preliminary tax calculation enclosed with the return or in the estate's final-tax notice, and it can also be produced through the OCR-beräkning e-service. The estate must file for years after death when its income from employment, capital or business reaches 100 kronor or more, or when it owned real property on 1 January of the income yearSkatteverket.

Payouts and representation are restated alongside. Refunds go automatically to a registered disbursement account, otherwise by payment advice to the estate's registered address, with further detail on the page about payments to estates. An estate can appoint a deklarationsombud to use the e-services for account information and filing. Two forms are now linked directly: SKV 4813 for requesting a disbursement block and SKV 4822 for requesting payment from the estate's tax account.

For practitioners the consequence is that small misdirected amounts no longer move by themselvesSkatteverket: a surplus of 99 kronor or less, or a misdirection where the correct account shows no deficit, stays where it was paid until someone actsSkatteverket. Checking the OCR number and the year-to-account mapping before paying avoids the trap entirely.

These payment mechanics are documented in Skatteverket's guidance on the estate tax account, covering the 99-kronor and deficit conditions for reallocation, bankgiro 5050-1055 with estate-specific OCR, and forms SKV 4813 and SKV 4822.