Redovisning av utländsk gåva hos skatteverket
Hello!I am a resident and tax payer in Sweden, and my grandfather, who is a Latvian resident, gifted me 40K euros through a bank transfer, stating it's "a gift for a future housing purchase". As I understand, there is no gift tax in Sweden, and in Latvia gifts from close relatives are not taxed either. However, it is unclear to me whether I need to declare this gift in Sweden somehow? Do I need to declare it in the yearly income declaration to Skatteverket, or does it not need to be declared since it doesn't get taxed anyway? Thank you!
Hello and thank you for choosing lawline for your question!
Regarding taxation and declaration of gifts, we have, as you say, zero taxation on gifts in Sweden, according to the income taxation law, chapter 8 and paragraph 2 ( 8 kap 2 § IL). That also means that no declaration is necessary, and it is not required by law to declare it.
However, it might be good for both you and your father to regulate this gift in some form, basically wright it down on a piece of paper were your father says that you formally have been granted this gift, in case of a dispute between relatives or siblings or in a case regarding heritage in the future.
I hope that the answer was helpful!Oscar Rudén
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