Accounting during limited company bankruptcy

As representative of a company, you must provide employer and VAT declarations and pay taxes until the decision on bankruptcy. 

Company income tax return 

An income tax return must be submitted until the company is deregistered, regardless of whether there is any income to declare or not. It is the company's representative who is responsible for filing the income tax return, not the receiver. 

Partners' income tax return 

The shares are considered divested on the day the company is declared bankrupt. Capital loss on qualifying shares is reported on the Swedish Tax Agency's form K10. 

Download the Swedish Tax Agency's form K10 (in Swedish) 

Tax account 

The tax account is not affected by the bankruptcy of the company. However, the tax account statements will be sent to the receiver until the bankruptcy is concluded.