Access to handle PoAs
Läkemedelskollen offers multiple options for establishing a PoA, either fully digitally through its website or in person at any pharmacy. Similarly, the Swedish Tax Agency allows for the creation, modification, or termination of a PoA entirely online. A common theme across all these examples is that specific PoAs can be established digitally. However, the degree of digitalization in other areas varies. For example, the Swedish Companies Registration Office's PoA solution is only partially digital. In their services, the assignor must scan a PDF and upload it to their e-service, which differs from the fully digital PoA processes offered by the Swedish Tax Agency and the Swedish eHealth Agency.
One of the more interesting initiatives that came across in the interviews is the development of Mina ombud, in English ‘My representatives’. It is a platform that aims to standardize and fully digitalize PoAs across sectors in one single platform. The Platform was launched October 2024. It is a platform where it is possible to hand out PoAs, see if they are distributed and to get an overview of the current PoAs a person holds. Digital PoAs can be distributed and used through Mina ombud for PoAs by municipalities, authorities and other organisations that have joined ‘mina ombud’. (Nb. The platforms mentioned above has not joined Mina ombud yet).
A public entity can join Mina ombud, so that users can create a PoA with the entity. The public entity then creates a PoA template, where a template contains one or more permissions that can be assigned to a PoA assignee. The template forms the basis for what a PoA looks like. An affiliated party is responsible for creating PoA templates and their permissions. Mina ombud store the PoA templates and offer a service where the assignor can create them. An affiliated party owns the PoA templates that they create. When a company, an association or a private individual wants to distribute a PoA to an assignee, the service minaombud.se will present the PoA templates that are available from those who are connected to Mina ombud. The Assignor can then choose from the permissions available in a template and decide on the permissions to be assigned.
To use the functionality on minaombud.se, the user needs to identify themselves with an e-ID at trust level 3, such as BankID. Mina ombud is part of a larger project for Sweden's digital government where a number of authorities are responsible for the parts that are being developed right now. It is the Swedish Company Registration Office that is responsible for the development, administration and technical operation of Mina ombud. The work is funded by the European Union through NextGenerationEU.
Almost all respondents referred to "Mina ombud" when asked questions about cross-border PoAs, with the expectation that it will address most of the challenges raised regarding cross-border PoAs.
Verification
Verification happens for health through official documents like passports, ID cards, or electronic identification methods as: BankID, Freja eID or Foreign eID, which has a Trustlevel 3 (a Swedish standard for e-identificaiton). When pharmacy staff handle the registration of a PoA based on a physical form, the assignor’s identification is always required if the assignor submits the form. If the assignee submits the form, both the assignor’s and assignee’s identification must be verified.
For taxation it happens through BankID, FrejaID plus or AB Svenska Pass with a Trust level 3 as mentioned above. A smaller proportion of the authorizations established at the Swedish Tax Agency (Skatteverket) are submitted on paper. For these, a manual identity check is carried out, which may include verification of attached documents, among other things. And lastly for business matters it happens through BankID, Freja eID plus, Telia or Foreign eID, with Trust level 3.
The eID are connected to following attributes: Family Name, First Name, Date of Birth, Person Identifier. For all sectors, the verification process supports the digital access to PoAs to a strong degree.
Authentication
Following authentication options are available for health, taxation, and business matters, but does not work across borders: BankID, Freja eID Plus, Foreign eID including authentication services e.g. authenticator app.
The process for verifying a PoA varies depending on the context. When a private individual accesses the services of the Swedish eHealth Agency (via Läkemedelskollen or a pharmacy’s e-commerce platform) to register or utilize a PoA, they must log in using e-identification. The system verifies whether the logged-in individual's personal number is authorized to act.
Integration
For health, taxation, and business matters, there are APIs for Läkemedelskollen/ Skatteverket/ Bolagsverket PoA-handling, machine-to-machine-integration grows fast. However, all the above mentioned PoA platforms use different IT infrastructure.
It is uncertain when the OOTS is going to be implemented in Sweden. As of this moment, DIGG (Agency for Digital Government in Sweden) is waiting for a governmental investigation of the technical conditions. The aim is that the OOTS will become active in the second part of 2025.
Cross-border interoperability
Verification and authentication do not happen for cross-border identities. There are not any cross-border solutions for PoAs now but there are ongoing discussions regarding solutions.
For eIDAS within health, it is not possible at this moment. The system for taxation is prepared for eIDAS and Skatteverket is adding new applications to allow eIDAS for authorization using PoA. But so far there has not been a very big demand from other countries (if any). For business matters, if the PoA has been signed with an EU certified eID in another country and want to use it in Sweden, The National Courts Administration can validate the PoA manually.
The greatest challenges in connection to cross-border solutions now are in connection to individuals that do not have a social security number or individuals who has a secure identity, cannot use the services. Authorizing individuals that do not have a Swedish social security number, is a challenge at the moment, which The National Courts Administration do not think they have any authority over, as it needs to be solved at a higher level.
In June 2024, the Governmental investigation "A Secure and Accessible Digital Identity" presented several proposals for implementing the eIDAS regulation in its final report. This is the same government investigation that previously developed proposals for a national e-ID. The report suggests that Digg should be responsible for providing and managing digital identity wallets for both individuals and legal entities in Sweden. It also proposes that Digg handle personal data management for these wallets, while the Swedish Companies Registration Office (Bolagsverket) should manage data for legal entities.
The report is now being reviewed by the Government Offices before a decision is made on how the digital identity wallet will function in Sweden and which authorities will oversee its implementation. The proposed regulations are expected to take effect on 1 October 2025.
8.1.2 PoA Process
Access & verification
Access to health PoAs happens through Läkemedelskollen, by logging in with either BankId, Freja EID Plus or Foreign eID. For taxation it is through skatteverket by logging in with either BankID, FrejaID plus or AB Svenska Pass. Lastly for business matters it happens via Verksamt or The National Courts Administration 's website by logging in with same verification types as mentioned for health (Through BankID, Freja eID plus or Foreign eID).
Create PoA
PoAs being created for health are done through Läkemedelskollen where an individual can change the duration of the PoA, and the pharmacy you will get registered. For a legal guardian the PoA is registered automatically through the population registration. E.g. A parent or guardian can automatically see the child’s information and act on the child’s behalf.
For taxation the PoAs are created by the assignor, who can create and customize the PoA inside of the platform skatteverket.
For creation of PoAs for business matters it depends on the specific PoA. Swedish Companies Registration Office has no authority over how the PoA is established, as it is not fully digital. After a Business has signed a PoA physically, they can then upload it in the e-service where it gets stored by Bolagsverket.
For court cases it can be created fully digitally though their website (The National Courts Administration) or written by paper and scanned in.
Accepting health PoAs is done by either identifying yourself as the assignor at any pharmacy or registration of the PoA online. The assignee accepts by ether identifying yourself at any pharmacy or accepting the terms via the e-service. For a PoA registered digitally, the assignee awaits consent from the assignor for up to seven days. For legal guardians the acceptance is done automatically through the population registration. Notifications happens through governmental- or secure message platform.
For taxation, accepting a PoA happens by logging into the platform with the verified login method (Through BankID, FrejaID plus or AB Svenska Pass). Lastly for business matters it is by signing the PoA physically, and for court cases it is done by logging into the platform with the verified login method (Through BankID, Freja eID plus or Foreign eID), and notifications happens through governmental or secure message platform.
Use PoA
The PoAs for health are used mainly to collect pharmaceuticals on the assignee’s behalf or for a child. The third-party interactions happen by having PoAs registered in their pharmacy systems and validating them through id card at the pharmacies. Same happens for taxation, as it concerns managing the assignors tax declaration, and where Skatteverket goes through each PoA and verifies its validity. And lastly for business matters it depends on the specific PoA or court case.
Terminate PoA
Changes is updated in Läkemedelkollen's systems as well as the pharmacy's systems. A child under the age of 18 can't terminate a PoA that is created by the guardian.
If changes happen to the PoA within Skatteverket's system, the assignor and assignee will be notified. Termination can be made through Skatteverket's system.
The assignor must notify the Swedish Companies Registration Office where they can terminate it or change the contents of the PoA digitally. Regarding changing a court case PoA, it is done by either setting up a new PoA or contacting the specific court, asking to make changes or to terminate it.
8.2 Legal Aspects
The following section will first present an overview of legal topics, followed by a review of EU initiatives.
In Sweden, Powers of Attorney (PoA) are used within health and taxation sectors, with typical ones including permissions to pick up medicine and handling tax returns. The Swedish Agreement Act governs the legality of PoAs, with specific acts for health and tax matters. Assigning a PoA can be done in person at a pharmacy or online for health-related matters, and through specific systems or agencies for taxation and business matters. There is limited data on PoA liability in Sweden, but it is assumed to be similar to the Nordic standard. Legal barriers exist for minors and obtaining a Swedish eID requires a social security number, registration at a Swedish address, and permission for those over 13. Sweden is currently in the pilot phase or has already party implemented key EU initiatives, such as OOTS, EUDIW and SDGR, while being in the planning phase for eIDAS 2.0.
8.2.1 Legal Topics
This section covers the legal topics also included in the main report: semantics, types of PoAs, legal basis, liability, and legal barriers.
Semantics