The legal privilege applies to lawyers who are members of the Swedish Bar Association (Advokats) and their associates within the scope of the law practice. Thus, attorney-client communications in the lawyer's possession are protected under the concept of legal privilege. However, when a document is held by the party for whose benefit the legal privilege is imposed, that party is not obliged to produce the document, and such documents are thus protected. Moreover, if the client is a trial lawyer and the communication is entrusted to them for the purpose of the litigation in question, such communication is subject to privilege.

Apart from the limited legal privilege available to trial lawyers, which also applies to in-house lawyers acting as counsel in court, the statutory legal privilege only applies to lawyers who are members of the Swedish Bar Association ("Advokats") and their associates. An Advokat may only work at an independent law firm. In-house lawyers cannot be Advokats and consequently do not fall within the scope of the legal privilege applicable to Advokats and their associates. An Advokat who accepts a position as in-house lawyer may no longer use the title "Advokat" and has to resign from the Swedish Bar Association.

As to the position in EU competition investigations, please see the European Union chapter.

Apart from the limited legal privilege for trial lawyers, no legal privilege exists for in-house lawyers. Thus, privilege does not extend to internal communications between in-house lawyers.

Foreign lawyers are generally not recognized for the purpose of privilege in Sweden. Apart from the limited legal privilege available to trial lawyers, which also applies to foreign lawyers acting as counsel in court, the statutory legal privilege merely applies to lawyers who are members of the Swedish Bar Association ("Advokats") and their associates.

However, the provisions of the Code of Judicial Procedure or any other act governing Advokats do, where applicable, also apply to a lawyer who is authorized as the equivalent of an Advokat in another state in the European Union, the European Economic Area or Switzerland and is practicing law in Sweden.

The concept of privilege only applies to those who are lawyers who are members of the Swedish Bar Association (Advokats) and their associates. Thus, the concept of legal privilege is not extended to nonlegal professionals who advise on legal issues, unless they are acting as trial lawyers.

However, accountants benefit from privilege due to their rules of professional conduct. These impose an obligation of confidentiality that prohibits an accountant from disclosing the identity of the client as well as the substance of the advice given to that client. This also extends to documents that refer to the identity of the client or the substance of the advice.