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Selling a share in an economic association 

If you ask to leave an association, you will be taxed as if you had sold your share. The sale must be disclosed and the change in the board must be notified. 

If you ask to leave the association, you will be taxed as if you had sold your share. The association is then considered to have bought your share. When you sell your share in the association to someone else, it does not affect the association's accounting of taxes and fees.  

Selling your share in an association is a completely private matter that the seller and the buyer settle themselves. However, the buyer must apply for membership in the association within 6 months of purchasing the share in the association. If the buyer does not apply for membership or is refused membership, the seller is considered to have requested withdrawal from the association instead of selling his share.  

Report board changes  

If the association’s board changes as a result of your exit, you must notify the Swedish Companies Registration Office.

Change the board and other information

If you are unable to use the e-service, you can report the change via the paper form Notification of change (No 914).

 The Swedish Companies Registration Office's form for notification of changes, No 914 (in Swedish)  

Change address  

If you have registered a special tax address or business address with the Swedish Tax Agency, you may need to deregister or change it when you sell your shares.

Change address and contact information

Member's income tax return  

When you sell qualifying shares in an economic association, you must report the sale on the Tax Agency's form K10. A share is qualifying if you or a related party has been significantly involved in the association during the year you sell the shares or any of the previous five years.  

The association is a close company if at least half of the votes are held by no more than four persons. Several persons who are related are counted as one person.  

Whether you must account for the profit in the capital or service tax schedule depends on the size of your saved dividend scope. If you and the buyer have agreed on additional compensation, you must declare the compensation in the year it becomes known. You may then have to submit a Form K10 several years after the sale.

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