Our Solutions – Sweden

In Sweden, clients typically prioritise investment autonomy and diversification in terms of currency, assets and jurisdiction which leads them to choose internationally portable insurance solutions for tax efficient cross-border wealth and succession planning.

At Utmost, we can offer you a solution issued from Ireland or Luxembourg. Both jurisdictions provide insurance-based wealth solutions offering enhanced investment flexibility, including access to global assets not typically available through local Swedish offerings.

Our solutions also provide for simplified annual Swedish tax reporting and exemption from capital gains tax within the policy. Instead, our policies qualify for the Swedish annual yield tax regime [Sw: avkastningsskatt] and our policyholders can easily manage, pledge or use the policy as collateral. Returns within the policy are tax-free and we can tailor beneficiary nominations. The inclusion of several lives assured can enable efficient wealth transfer from one generation to the next.

Our solutions can be tailored to comply with other tax regulations when clients relocate within Europe and beyond. Both Ireland and Luxembourg offer robust policyholder protection regimes, helping to deliver top-tier asset security while minimising counterparty risks. Compared to direct portfolios, our solutions can often reduce complexity and enhance tax efficiency.

Swedish Executive Portfolio: Exercise control over your investment

The Swedish Executive Portfolio is a single premium, life assurance policy designed specifically for Swedish resident investors seeking medium-to long-term growth and efficient estate planning. It offers broad investment choice, with access to a wide range of assets including stocks, bonds, shares and collective investments – enabling clients to construct a tailored portfolio aligned with their financial goals.

Key Features

Clients have the flexibility to appoint local or international custodians or financial advisers of their choice and can determine how the portfolio is managed to suit their individual preferences.

This solution is particularly well-suited to expatriates and other residents in Sweden looking for a lump-sum investment option that supports both growth and long-term planning.

The minimum initial premium is SEK 500,000 with the option for additional contributions at a later date.

The product also offers attractive flexibility around investment options, succession planning and portability.

• For Key Information Documents (KIDs) and information on your investment options, please click here.
• To find more information about our solutions, search for the Swedish Executive Portfolio in our Document Library, available here.

Private Client Portfolio: A flexible investment approach

The Swedish Private Client Portfolio is issued by our Luxembourg life insurance carrier. It is a life assurance policy tailored for Swedish resident investors and expatriates subject to Swedish tax rules. It offers a tax-compliant investment structure subject to the Swedish annual yield tax regime and is designed to support long-term capital growth with full control over investment mandates and strategies. Withholding tax paid within the policy may be recovered or credited against the Swedish yield tax and for clients with Swiss accounts; no stamp duty is applicable on securities trading within the policy or at premium payments or on withdrawals.

Key Features

A minimum premium of €250,000 (or equivalent in SEK, USD or GBP) applies and additional investments are allowed, including transfer in kinds of pre-IPO shares, Private Equity funds and other unquoted assets. The solution is also available to Swedish corporate entities (AB).

We offer the possibility to include tailored beneficiary nominations, detailed instructions for the timing of wealth transfers to the next generation and several lives assured which enables efficient succession planning structures for our policyholders and their families. The proceeds from our policies fall outside the policyholder’s estate if there is a beneficiary nomination included.

Direct investor influence is possible i.e. policyholders are free to manage portfolios linked to their policy directly or with the support of an adviser or asset manager. We also offer possibility to vote for shares held in the policy via external representatives and subject to Utmost’s approval.

• For Key Information Documents (KIDs) and information on your investment options, please click here.
• To find more information, search for Private Client Portfolio Sweden in our Document Library, available here.