Application with a bill of sale

When you have purchased a property or a site leasehold, you need to apply for registration of ownership. This must to be done within three months from the acquisition date.

Apply through the e-service or by post

Choose whether you want to use our e-service or submit your application by post.

Read about how to apply by our e-service or by post.

Costs for application with bill of sale

In addition to the registration fee, you need to pay a tax to the state (stamp duty) when making a purchase.

Read more about stamp duty and fees.

If you have bought or sold a property or a site leasehold

If you have bought or sold a property or a site leasehold, the following documents need to be submitted:

  • Application for registration of ownership for those who have purchased the property or the site  leasehold. The application must include the official designation of the property (e.g., Gävle Torp 1:1).
  • Original document of sale: A document of sale could be, for example, a bill of sale or contract of sale.
  • If the bill of sale refers to a condition in the contract of sale, the contract of sale also needs  to be submitted in the original or as a certified copy.
  • If the contract of sale includes a condition that a bill of sale must be issued, the bill of sale must  also be submitted in the original or as a certified copy.

What must the document of sale contain?

The following must be included in the document of sale:

  • The complete property designation, such as the full property identifier (e.g., Gävle Torp 1:1).
  • It need to be clearly stated that the seller is transferring the property. Additionally, it needs to be clear whether it is the entire property or only a share that is being transferred (e.g., ½ if it's half).
  • The purchase price must be specified.
  • The document of sale must be signed by both the seller and the buyer.
  • The seller's signature must be witnessed by two individuals.
  • Example of a bill of sale (in Swedish, pdf, new window).

Lantmäteriet is a supervisory authority and therefore cannot provide advice when drafting  documents of sale.

A written consent may be required

If the seller is married:

If the seller is married, a written consent from the seller's spouse must be included. The consent can be provided either within the document of sale or as a separate document.

If the property is considered separate property during the marriage, obtained through, for example, gift, will, or a prenuptial agreement, a copy of that document can be submitted instead.

If the seller is divorced:

If the seller is divorced but has been married during the period of ownership of the property, consent may still be required from the seller's former spouse. If the property has undergone division of property due to divorce, a copy of the property division document can be submitted instead.

If the property was considered separate property during the marriage, obtained through, for example, gift, will, or a prenuptial agreement, a copy of that document can be submitted instead.

If the property is the most recent shared residence:

If the property is the most recent shared residence for the seller and the seller's spouse or former spouse, a prenuptial agreement is not sufficient. In this case, a consent is still required. The most recent shared residence is the address where they were last registered as residing together.

If the property lacks an assessed value:

If the property or the site leasehold does not have an assessed value from the year before you apply for registration of ownership, you need to include a value certificate. This is necessary in order to determine the stamp duty, which is established by comparing the purchase price with the assessed value from the year before the application is approved.

Even if the property has been assigned an assessed value during the current year, it cannot be the used as a basis for calculating the stamp duty.

The value certificate must be issued by an expert, such as an authorized real estate appraiser, qualified property appraiser, or real estate agent who performs valuation assessments. The value certificate needs to include information about the estimated assessed value of the property or leasehold when the document of sale was signed.

There may be situations where you need to include a value certificate, even if there is an assessed value for the previous year. This may be due to:

  • The property you are purchasing is jointly assessed with several other properties.
  • The property you are purchasing is a subdivision from another property, and the registered assessed value also applies to the other property.

If the property is taxed with industrial accessories:

When applying for registration of ownership for a property that is taxed with industrial accessories, you need to include a value certificate showing the value of the industrial accessories.

If there are no industrial accessories on the property, the seller and buyer must instead certify that in writing.


If you have purchased a part of a property

If you have bought an area that is to be subdivided from someone else's property, the following documents need to be submitted:

  • Application for registration of owership for the person who has purchased a part of the property. The official designation of the main property must be included in the application (for example, Gävle Torp 1:1)
  • Original document of sale

If the application has been submitted before the new property is formed:

Since the property is not formed at the time of processing the application, it cannot be granted. If there are no other deficiencies in the case, Lantmäteriet will issue a dormancy decision, to tempory hold up registration.

A dormant registration means that you secure your ownership rights to the area during the subdivision process (you are protected against the seller selling the area again).

When the subdivision is complete and a new property is formed, the case is reopened, and full  registration is granted for the new property.

Please note that this involves double registration fees of SEK 825 each, including a registration fee for the dormancy decision and a registration fee for the decision of registration. There may also be an additional stamp duty.

If the application is submitted after the property is formed:

If the application is received after the new property has been formed, it is sufficient to provide the new property designation in the application. Registration of ownership will be granted if the formal requirements and other conditions are met.

If the application for registration occurs after the new property has been formed, it means that only one registration fee of SEK 825 is charged, plus any additional stamp duty. In these cases, it is sufficient for the new property designation to be stated in the purchase agreement.

A written consent may be required

If the seller is married, a written consent from the seller's spouse must be included. The consent can be provided either within the document of sale or in a separate document. If the property is considered separate property, for example, through gift, will, or prenuptial agreement, a copy of that document can be submitted instead.

If the seller is divorced but has been married during the period of ownership of the property, consent may still be required from the former spouse. If the property has been divided due to divorce, a copy of the property division document can be submitted instead. If the property is considered separate property, for example, through gift, will, or prenuptial agreement, a copy of that document can be submitted instead.

If the property is the most recent shared residence:

If the property is the most recent shared residence for the seller's spouse or former spouse, a prenuptial agreement is not sufficient. In such cases, consent is still required. The most recent shared residence is the address where they were last registered.

If the property lacks an assessed value:

If the property or site leasehold does not have any assessed value from the year before you apply for  registration of ownership, you need to include a value certificate. This is necessary for us to determine the stamp duty, which is established by comparing the purchase price with the assessed value from the year before the application is approved. Even if the property has been assigned an assessed value during the current year, it cannot be the basis for calculating the stamp duty.

The value certificate must be issued by an expert, such as a bank official, real estate agent, or other qualified appraiser. The certificate need to include information about the estimated assessed value of the property or leasehold when the purchase agreement was signed.

There may be situations when you need to include a value certificate, even if there is an assessed value for the previous year. This may be due to:

  • The property you are purchasing is jointly assessed with several other properties.
  • The property you are purchasing is a subdivision from another property, and the registered assessed value also applies to the other property.

Apply for cadastral procedures:

You must apply for subdivision or other cadastral services within six months from the date the document of sale was drawn up; otherwise, the purchase becomes void. If the cadastral proceedings are already completed, you need to specify the new property designation in the application and in the document of sale.

To apply and read more about land cadastral proceedings.


To Transfer the Property or Site Leasehold through a resale on unchanged conditions (consignment purchase)

Here you can find information about what applies if you are to transfer the property or site leasehold to someone else through a consignment purchase.

If the purchase of the property is transferred under unchanged conditions, in its entirety, and for the same purchase price, stamp duty only needs to be paid for the latest purchase. If stamp duty for the first purchase has already been paid, the amount is deducted from the stamp duty in the last purchase.

In addition to the general requirements outlined in the question "I am buying or selling a property or a site leasehold," the following specifically applies to a transport consignment:

  • Application for registration of ownership must be submitted for all purchases together with original transfer documents.
  • For tax exemption to be possible, the application for registration of ownership for all purchases must be submitted to Lantmäteriet within three months from the completion of the first purchase. Note that if the application is submitted on the very last day (within the three-month limit), it must be received before 12:00 AM. Otherwise, the application will be registered on the next day.
  • A declaration for resale on unchanged conditions (consignment declaration) must be attached for all purchases that are being transported. If the consignment declaration serves as the document of acquisition, i.e., replaces the contract of sale or bill of sale, it must be submitted in the original or the original must be certified in the E-service.
  • A consignment declaration signed by proxy is not accepted.

Read more about consignment purchase and see examples of what a consignment declaration can look like (in Swedish, pdf, new window).


If you have purchased an agricultural property unit in a sparsely populated area

Read about the regulations if you have acquired a property that is taxed as an agricultural property unit and is located in a sparsely populated area.

Questions and answers

Lantmäteriet provides general information when you start a case or seek information about our operations. For example, it could be about how you apply for deed, land right, contractual easement or which e-services and forms should be used.

It can also be about which documents you need to send with your application. You can also order extracts from our registers.

It is not part of Lantmäteriet's mission to give advice on, for example, how a property division or inheritance should be carried out, on tax planning or to give advice on how regulations or older decisions can be interpreted. We also cannot give advance notice in cases.

If you need help with your questions, get suggestions on the appropriate course of action or help with interpreting or creating legal documents, we refer you to the private market via external advisers or agents.

If you want your spouse to become a partner, the application must include:

  • application for legal registration for your spouse.
  • purchase document in original. A purchase document can, for example, be a letter of purchase or a purchase contract.

Requirements for the purchase document:

  • The property's complete property designation must be included (for example Gävle Torp 1: 1).
  • It must be clear that the seller is transferring the property. In addition, it must be stated whether it is the entire property or only a share that is transferred (for example ½ if it is half).
  • The purchase price must be included.
  • The purchase document must be signed by both seller and buyer.
  • The seller's signature must be witnessed by two people.

You who have protected personal data can make your application via our e-service or by sending your application by post.

In the e-service, you need to enter your name manually as confidential information is not displayed to the user of the e-service.

Read about what applies if you have protected personal data on the Swedish Tax Agency's website (in Swedish, new window).

A certified copy means that a photocopy has been taken of the original. On the photocopy you write that the copy corresponds to the original and your signature.

Contents of this page may be automatically translated, we take no responsibility for the accuracy of the translation. Feel free to contact our customer support centre if you have any questions.

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