Om den dödes tillgångar inte räcker till annat än begravningskostnader och andra utgifter med anledning av dödsfallet, och omfattar tillgångarna inte fast egendom eller tomträtt, kan en dödsboanmälan göras istället för en bouppteckning. Dödsboanmälan görs av socialnämnden till Skatteverket i enlighet med 20 kap. 8 a § 1 st. ÄB.
Trots att en dödsboanmälan har gjorts, ska en bouppteckning förrättas i vissa situationer – till exempel om en ny tillgång upptäcks och den dödes tillgångar således blir för stora för att endast göra en dödsboanmälan. 20 kap. 8 a § 3 st. ÄB.
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HANDBOK I JURIDIK
Av LegalFriend • Publicerad 16/03/2021