Updates and accounts when selling a limited company
When you sell a limited company, you must, among other things, update addresses and shareholders and report the sale in the tax return.
Update address and partner information
If the limited company’s board changes, you must report the change to the Swedish Companies Registration Office. You need access to the limited company's share certificates and share register to change your shareholding. You can make a change request in our e-services.
Change the board and other information
Notify the Swedish Tax Agency of changes in partners
The limited company must also provide the Swedish Tax Agency with information regarding partners.
Change information about part-owner in close limited company
Change your address at the Tax Agency
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
Report the sale in the partner's income tax return
When you sell qualifying shares in a close company, 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 company during the year you sell the shares or any of the previous five years.
The company 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.
If you have to pay national income tax, you can use the rules on accumulated income under certain conditions. In such cases, you must apply for a special tax calculation from the Tax Agency. There is no specific form for the application, you apply either under övriga upplysningar (“other information”) on the tax return form, or in a separate annex.
Download the Swedish Tax Agency's form K10