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Om en boupp­teck­ning aldrig kommer in until Skat­te­ver­ket utses slut­li­gen en sär­skild boupp­teck­nings­för­rät­ta­re

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avvittringsinstrument eller arvskiftesinstrument om maken till den avlidne har avlidit tidigare och avvittring eller arvskifte har fileörrättats mellan den avlidne och makens arvtagare.

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För att som ombud fileå ta del av uppgifter och handlingar hos Skatteverket krävs att det framgår uttryckligen av fullmakten att den omfattar rätt att ta del av handlingar och uppgifter hos Skatteverket.

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