The National Audit Office's report on the state's efforts in handling estates of the deceased

Laila Naraghi (S)

Mr. Speaker! The Swedish National Audit Office has examined whether the state's efforts in connection with the investigation, administration, and distribution of estates are sufficient and effective. The Swedish National Audit Office recommends, among other things, that the Government review the current regulatory frameworks for specifically the investigation, administration, and distribution of estates in their entirety in order to enable a handling of estates that is fast and smooth and at the same time protects the interests of those concerned.

Mr. Speaker! Like the Government, we in the Committee on Civil Affairs agree with several of the Swedish National Audit Office's observations and assessments, including that the regulatory framework is old and that it can be difficult for the individual to familiarize themselves with it. The Committee notes that the Government intends to closely follow the developments in the issues that the Swedish National Audit Office highlights in its review.

Mr. Speaker! When it comes to a review of the regulatory framework, we note that in the investigation report SOU 2025:91 New rules on inheritance and wills – including a public registry of wills and strengthened protection for surviving cohabitants – several proposals are submitted for more modern rules on inheritance and wills, as well as linguistic simplifications and modernizations of, among other things, the provisions on the investigation, administration, and distribution of estates.

Just this, Mr. Speaker, needs to be said a bit more about. Here in the Riksdag, on several occasions over the last two decades, it has been discussed whether today's order regarding the establishment of wills is satisfactory. Several members with different party affiliations have both submitted motions on the matter and posed written questions to responsible ministers.

The Swedish Tax Agency reported in May 2008 the results of an investigation they had conducted. The Swedish Tax Agency then proposed that a possibility should be introduced to register wills in an official will register. But the government at the time, which was Moderate-led, chose not to proceed with the proposal.

Mr. Speaker! The question has, however, continued to be relevant. The Riksdag has also made announcements. Establishing a state will register naturally requires careful considerations and legislative changes. The previous government – the S government – tasked the Swedish Tax Agency in September 2021 to review the issue and report its assessment of how such a service could be designed and administered in an efficient manner. The Swedish Tax Agency submitted the report to the Ministry of Justice in 2022. The Minister for Justice subsequently stated that the Swedish Tax Agency's report constituted a good basis for the continued work of considering all the legal issues that have arisen and preparing legislative proposals. Based on the Riksdag's announcement regarding a will register and the work that our Social Democratic-led government initiated and carried out, it is important that this is followed up and completed by this government.

Mr. Speaker! We Social Democrats have submitted motions and asked questions of the government regarding this, as it would significantly facilitate the handling. This is particularly important for individual individuals, who are often also in mourning. This concerns some of life's most difficult moments, when questions regarding wills become relevant both when they are being prepared and thoughts of death are near, and when they are subsequently to be followed after a loved one has passed away. Then it is important that the rules and functions surrounding wills are adequate. There is great potential for improvement here, and the state has a task to fulfill that no one else can undertake. It is therefore important that a will register can be put in place.

Mr. Speaker! We Social Democrats approve of the committee's proposal, but we would therefore like to take the opportunity to issue another appeal to the government to return to the Riksdag regarding the issue of the will register.

The speech at riksdagen.se, in Swedish (opens in a new tab)

Mikael Eskilandersson (SD)

Mr. Speaker! I would like to begin by welcoming the Swedish National Audit Office's review of the state's efforts in handling estates. The review is very important and a good tool for continued work towards less hassle and lower costs. When people lose a loved one, they should not be met with unnecessary hassle, incomprehensible rules, and sluggish processes. The state must also function in life's most vulnerable moments. Therefore, it is good that these issues are reviewed, highlighted, and followed up.

But, Mr. Speaker, the important thing in this debate is not only what the National Audit Office points out. Perhaps most importantly is that we and the government have not settled for merely noting the problems. We and the government have acted.

For all too long, large parts of the regulatory framework surrounding estates have been characterized by old structures, heavy administration, and outdated methods of work. It is not reasonable that in the year 2026, people should still have to encounter processes that practically belong to another time. Therefore, it is welcome that we are now pushing for real modernization, simpler regulations, and less hassle.

We have already implemented important and concrete reforms. The possibility of electronic submission of estate inventories and death notifications is a clear example. This is not just a cosmetic change; it is a real simplification that makes a difference for people in their everyday lives. It reduces administration and strengthens the efficiency in the state's management. This is what responsible reform policy should look like. These are practical changes that actually make the systems function better.

At the same time, a broader work is underway to modernize inheritance law and the rules surrounding estates. We have therefore not only received the views and set them aside. We are already conducting extensive reform work to make the regulatory framework more modern, more understandable, and better adapted to today's society. It is both necessary and long-awaited.

There is a reflex among some parties here in the chamber: Every review shall automatically be used as an excuse to call for more investigations, more agency mandates, and more micro-management. That is what we in our party usually call "sosseri", and it is something that has led to constantly more complications and more costs for the individual.

Serious government responsibility is not about promising everything to everyone at every moment, but it is about doing the right things in the right order and on the right basis. That is exactly what we and the government are doing here. Where the National Audit Office points to clear needs for modernization, the government has already moved forward. Where issues still need to be further elaborated, the government does so properly. And where the evidence does not yet show that a large new intervention is needed, the government has wisely chosen not to rush forward with symbolic politics. That is accountability. It is a clear difference from the political culture where problems all too often have been allowed to grow large before anyone acted. Here, we instead have a government that takes on the issues and drives for change.

Mr. Speaker! Against that background, the committee's conclusion is self-evident: The letter should be added to the records. The work is already underway, the measures have to some extent already been implemented, and further improvements are being prepared.

I look forward to us introducing a register for wills together. It is something that I have requested already during several previous parliamentary terms. I have debated the matter with Morgan Johansson, and I am glad that the Social Democrats have now changed their minds. I perceived it as that the Social Democrats then had a very clear position that a register was not needed. Now I perceive it as that the Social Democrats, on the contrary, have joined the line that the Sweden Democrats have long championed, that is to say that we need a register. It is obviously needed because we do not know who finds a will or how many wills disappear because there is no will register.

With that said, Mr. Speaker, I move for approval of the committee's proposal.

The speech at riksdagen.se, in Swedish (opens in a new tab)

Ludvig Ceimertz (M)

Mr. Speaker! Today we are considering the government's communication regarding the National Audit Office's review of the state's efforts in the handling of estates.

This concerns an area that most people encounter at some point in life but at the same time often completely lack experience in. When a relative passes away, legal and financial matters must be handled while one is in a difficult situation. It is precisely for that reason that it is important that the systems are clear, simple, and legally secure.

Mr. Speaker! The Swedish National Audit Office's overall conclusion is important to keep in mind. The overall conclusion is that the systems generally function well, but at the same time, there is a need for modernization. It is about a system that works but which in some parts is outdated and needs to be developed.

Mr. Speaker! The clearest and most concrete observation in the report concerns digitalization, for today the estate inventory procedure is fundamentally still paper-based. Documents are printed, signed, and submitted to then be digitized only at the authority. It is more cumbersome than necessary, takes longer than necessary, and increases the risk of errors.

At the same time, we live in a society where people handle large parts of their interactions with authorities digitally. One files a tax return, as we are doing right now, one applies for parental leave or sick leave, one registers companies and handles corporate matters, and one manages contact with courts and authorities through services. In many cases, these are both complex and legally important matters. Against that background, it is obviously unreasonable that estate inventories are still primarily to be handled on paper.

In this specific observation, the government has acted, and the Riksdag has already decided on a proposition with a legislative change that makes it possible to submit estate inventories electronically starting this summer. It is good, it simplifies things, and it is one of the most concrete parts of the National Audit Office's review.

For the individual, it means that the process becomes more transparent and that it becomes easier to do the right thing. For the authorities, it means more efficient processing, shorter times, and better quality in the cases. For the rule of law, it means clearer traceability, more secure identification, and a reduced risk of error.

Mr. Speaker! The National Audit Office also points out that people in certain situations can be vulnerable and that there are risks linked to unscrupulous actors and difficulties in disputes. These are important issues. At the same time, it is important to see that this is primarily about the regulatory frameworks functioning, that authorities should work effectively, and that crimes should actually be prosecuted.

The Government considers that the problems that the Swedish National Audit Office points out right here are largely about crime that needs to be combated, fraud that needs to be combated, and economic crime that needs to be combated by the justice system rather than by increased regulation. It is therefore this that is the starting point also in the Government's response, instead of introducing new extensive regulations without clear support that is where the fault lies.

Mr. Speaker! The National Audit Office also points out that the regulations are outdated, that society has changed and that family structures today can look very different compared to when the rules were written. Assets can be differently distributed and more difficult to manage.

Against that background, a review is also underway to handle inheritance law, wills, and the like. The investigation has presented its proposal, which is now being prepared. It is an important piece of work aimed at making the regulatory framework more modern, more transparent, and better adapted to today's society.

Mr. Speaker! In summary, the review shows a need for development but also that the system fundamentally works well. The Government has taken important steps to modernize the management, not least by enabling electronic submission, which is the most concrete, and continues the work of developing the regulatory framework where needed.

I vote in favor of the committee's proposal.

In this speech, David Josefsson (M) concurred.

The deliberation was hereby concluded.

(Decisions were made under § 17.)

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