Closing a branch
When a branch ceases to operate, it must be deregistered with both the Swedish Tax Agency and the Swedish Companies Registration Office.
Important points when closing a branch
The branch must be deregistered if the foreign company that owns the branch
- decides that operations in Sweden shall cease
- ceases its activities
- is placed in liquidation
- goes into bankruptcy.
1. Deregister F-tax, VAT and as employer with the Swedish Tax Agency
When the branch no longer operates in Sweden, you must deregister from F tax, VAT and as an employer.
Notification of changes (SKV 4639) at the Swedish Tax Agency
You must submit all income, VAT and employer declarations until the day the Tax Agency deregisters you.
2. Deregister the branch with the Swedish Companies Registration Office
After you have deregistered with the Swedish Tax Agency, the branch's CEO, deputy CEO or authorized representative of the foreign company must deregister the branch with the Swedish Companies Agency.
Remember to submit the annual report!
The branch is obliged to keep records until it is deregistered. Submit annual report documents covering the time from the beginning of the financial year to the time of notification of deregistration.
Closing a branch at the Swedish Companies Registration Office