The scope of the law



§ 1 If someone is missing, presumed to be dead, he

or she is declared dead under this Act. Team (2013:782).



Conditions for death explanation



section 2 If it is established that the missing are dead, he or

She is declared dead immediately.



section 3, it is not disputed that the missing are dead but there is

having regard to the circumstances of the disappearance and what

which is otherwise known for a high degree of probability that he

or she is dead, the issue of death explanation is taken up at the earliest

a year after the disappearance.



Has the disappearance occurred in the context of a natural disaster or

a major accident or under similar circumstances and are

It is a very high degree of probability that the missing are

d., asked if the death declaration referred to in the first subparagraph shall be entered

immediately.



4 § in cases other than those referred to in paragraphs 2 and 3, the question of

d. explanation is taken up at the earliest five years after the disappearance.



Application, etc.



section 5 an application for a declaration of death may be made by the försvunnes

spouse or common-law spouse or heir. In cases other than those referred to

in paragraph 3, second subparagraph, the application can also be made by



1. someone else whose right may be a result of the death Declaration, or



2. good man according to Chapter 11. the parental code, managers or

the court-appointed guardian for the missing.



The application shall be made to the tax office.



The Revenue Commissioners may voluntarily take up a matter of death explanation

According to section 2. Team (2013:782).



Handling



section 6 of the tax Board shall seek the opinion of the försvunnes

spouse or domestic partner and nearest relatives, unless special

reasons against the opinion may also be obtained from other

likely to have the information to provide about the missing and

from the Police Department. Law (2014:679).



section 7 of the cases referred to in paragraphs 3 and 4, the tax agency issue

Proclamation. The notice shall contain a notice on the

missing to register with the tax office no later than a particular date

which may not be earlier than six months thereafter, or,

If paragraph 3 is applied, two months afterwards.

The notice shall also include a call to each and every one

who can provide information on the case that within the same time

notify the Swedish tax agency.



The proclamation shall be inserted in the Official Gazette and, if

There are reasons for it, in the local newspaper. Team (2013:782).



Decisions about the death Declaration



section 8 Is what is said in paragraph 2 of the met or have the time

specified in a notice under section 7 has expired without the

prior to that the missing are alive, shall

The Swedish tax authorities declare that the missing are dead.

The Revenue Commissioners shall, in order to specify a day of death.



That day shall be deemed to be the day that is the most likely

the day of death. Today such a day not to lay down, as

day of death is considered to last day of the month in which the missing

as is known, was alive. For the purposes of paragraph 4, which

day of death is considered to last day of the month in which the five year timescale gone

to the right.



section 9 If it is provided in a statute to time in a given case

shall be calculated from the death, shall, at the time the death Declaration

counted from the decision became final.



The tax agency's decision-making



section 10 of the tax agency's decision in questions about the death declaration referred to in

paragraphs 2 and 3 shall be taken by a Special Committee within the Agency. If

There are special reasons, the authority to determine that the Board shall

make decisions even in another case under this law.



The Government or the authority, as the Government determines

notify the Board, its members and

the decision of the Board of the unit.



Appeal



section 11 of the tax agency's decision in the cases concerning the death declaration may

be appealed to the administrative court. The letter shall be given

submitted to the tax authority within three weeks from the date of the decision.



Leave to appeal is required for an appeal to the administrative court.



Cancellation and refund



11 a §, it turns out that the deceased explained living,

The Swedish tax authorities may decide to suspend the decision on

death Declaration.



Application for annulment of a decision concerning the death declaration may

made by the deceased explained. The Revenue Commissioners may also voluntarily

raise an issue concerning the withdrawal of a decision

death Declaration. Team (2013:782).



12 § it turns out later that the deceased, declared alive, shall

Anyone who because of death explanation has taken over

property funding it. This also applies, if it turns out that

the deceased, declared dead on a different day than the specified

as the day of death and someone else therefore has the right to

the estate.



Has the property to be refunded have been transferred to someone else,

also this refund obligation, if he or she was not in good

faith in the acquisition.



When the property is returned, the return shall also be paid for the time

After the proprietor becomes aware that someone else had

better right to property or summons was served on him, or

her. The property consists of money, shall be paid for the same time

interest in accordance with section 6 of the interest Act (1975:635). Holder has been

the necessary cost of the property, the cost to replace. Even

useful cost shall be reimbursed, if the cost was incurred before

holder became aware of the other's better right or

was served a summons.



Transitional provisions



2005:130



1. this law shall enter into force on 1 april 2005.



2. the provisions of the repealed 25 Cape. inheritance law in force in

question about cases where an application for the death declaration submitted to

Court prior to the entry into force.