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Each year, a large number of transfers of residential properties take place through property division between spouses or cohabitees, or through the distribution of estates among heirs. Such transfers give rise to tax consequences that can sometimes be complex to calculate.

These tax consequences also affect the allocation that must be carried out to ensure that the parties receive what they are entitled to under statutory law or according to a will. This raises the question of how such tax allocations should be implemented in situations involving different types of transfers, various forms of residential properties, and different categories of recipients.

This thesis examines both family law and tax law regulations in Sweden, as well as the interests underlying their design. It further analyses the interaction between family law and capital gains taxation in the context of tax allocations. In addition, the thesis explores situations in which legal issues may arise for individuals due to the lack of simplicity in carrying out such allocations.