An estate of a deceased person (Swedish: dödsbo) is the assets and liabilities of someone who has died. It is a legal entity of its own, usually co-owned by the surviving spouse, the heirs and any universal beneficiaries. Its assets and liabilities are set out in an estate inventory.
Shares the deceased owned in a limited company belong to the estate until distribution. The heir or beneficiary is then entered as owner in the share ledger. Restrictions in the articles of association may affect the transfer.
An estate inventory is a record of a deceased person's assets and debts at the time of death.
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A generational transfer means ownership of a business passes to the next generation, often within a family.
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A transfer of shares means shares change owner, for example through a sale, gift or inheritance.
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A share ledger is a record of a company's shares and who its shareholders are.
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