Selling a share in an economic association
It is in the association's statutes that it is stated whether you can sell your share and to whom and when you can withdraw from the association.
Important points when selling a share in an economic association
1. The buyer applies for membership
The buyer of your share must apply for membership of the association within 6 months. If the buyer does not apply for membership or is denied membership, the seller is considered to have requested withdrawal instead of having sold his share.
When a member dies
When a member of an economic association dies, the share automatically passes to the heirs. However, the membership does not transfer automatically. The deceased estate owners (the heirs) must instead apply for membership in the association. This also applies to those who have received their share as a gift.
If the statutes of the association contain provisions governing what should happen to a deceased member's share, those provisions apply instead.
2. Report a change of address and board to the Swedish Companies Registration Office
If the association's board or address has changed, the association needs to notify the Swedish Companies Registration Office.
3. Report a changed visiting address to the Swedish Tax Agency
If the association's visiting address changes due to a member resigning, you must report this to the Tax Agency.
4. Report the sales
When a member sells his share in the economic association, it does not affect the association's reporting of taxes and fees.
As a departing member, you need to report your sale in your income tax return.
Share in economic association at the Swedish Tax Agency (in Swedish)