Reporting and finances
As a legal guardian or trustee, you must report the principal’s finances every year and follow the rules for accounts and gifts.
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Quick summary of each heading on the page
Please note that all forms, digital applications (e-services) and some linked websites are currently in Swedish. Contact Citizen Service if you need help in English.
Annual account
Each year you must report the principal’s assets, income, expenses, and debts. The annual account and report must be submitted no later than 1 March.
- When your assignment begins, you must also submit an inventory of assets and debts within two months.
- Save all supporting documents, such as receipts, invoices, and bank statements. They may be requested for review.
- The report must be accurate and confirmed on your honour.
Report
If your assignment only concerns safeguarding rights or personal care, you must submit a report describing what you have done during the year.
Reporting with the Provisum e-service
You can submit your annual account and report digitally via the Provisum e-service.
- Log in with Mobile BankID or Freja eID.
- You can also register income and expenses continuously.
- We may request additional information directly in the e-service, if you have entered current contact details and activated notifications.
Reporting with forms
You can also report using paper forms. You can fill them in digitally and print them, or collect printed copies at Citizen Service. The forms are sent to the Chief Guardian Committee.
Final account
When the assignment ends, you must submit a final account within one month. It should show assets, income, and expenses up to the last day of the assignment.
Review of the assignment
Having a trustee means major limitations on the principal’s ability to make their own decisions. Therefore, trusteeships must be reviewed regularly and should not continue longer than necessary.
The Chief Guardian Committee reviews all trusteeships every year. The review determines whether the trusteeship should continue as is, be terminated, or be replaced by a legal guardianship.
As a trustee, you can also request a review if you believe the assignment needs to change. This is done using a special form submitted to the Chief Guardian Committee, which then forwards the case to the district court for a decision.
Important financial rules
- Transaction account: Normally, you may only use one of the principal’s accounts for income and expenses. Other accounts are blocked and require the approval of the Chief Guardian Committee.
- Pocket money: If the principal can manage money, a separate account should be set up for pocket and food money.
- Gifts: You may never give away the principal’s property, except for small personal gifts such as Christmas or birthday presents of reasonable value. You may not accept gifts from the principal yourself.
Do you want to access a specific document? Contact Citizen Service, and we will help you retrieve and read the full document.
Contact
Citizen Service
E-mail: kommunen@boden.se
Phone: +46 921 620 00