Wind up a community association
A community association needs to pay its debts before it is deregistered with Lantmäteriet. Don't forget to deregister any registrations with the Swedish Tax Agency as well.
Dissolve a community association:
- when the community or communities that the association manages cease to exist
- if the members agree on this and if the County Administrative Board allows the association to be dissolved
- if Lantmäteriet orders the community association to be dissolved in connection with a reassessment.
1. Collect receivables and sell assets
The association must collect its debts and sell off its assets.
Distribute any surplus
If there is a surplus, it must be distributed. A general meeting of the association decides on the distribution.
Pay any debts
The most important action in connection with the dissolution of a community association is to pay the association's debts. A community association may not be dissolved until all of the association's debts have been paid or funds to pay the debts have been deposited with the County Administrative Board.
Deposit money you owe to someone at the County Administrative Board
If the association has debts that exceed its assets, contributions must be assessed and collected from the members before the association can be dissolved.
2. Prepare a final report and hold a liquidation meeting
Prepare a final report that you present at a liquidation meeting. At the meeting, you dissolve the association.
3. Report the dissolution to Lantmäteriet
When the community association is dissolved, the association's board must ensure that this is reported for registration with Lantmäteriet.
Register the dissolution in the Community Association Register at Lantmäteriet (in Swedish)
4. Deregister F-tax, VAT and employer with the Swedish Tax Agency
If the association has been registered for F-tax, VAT and as an employer with the Swedish Tax Agency, you need to deregister it.
Notification of changes (SKV 4639) at the Swedish Tax Agency