Closing a tenant-owner association
A tenant-owner association is closed through liquidation, bankruptcy, merger, simplified winding up or deregistration if the association has not had any activity in the last ten years.
Different ways to close a tenant-owner association
Liquidation
Liquidation means that the association is terminated and the assets are converted into money. The money is used, among other things, to pay the association's debts. A liquidation of a tenant-owner association usually occurs when the members want to become property owners instead of tenant-owners. Usually, the property owners start a community association instead.
Deregister F tax, VAT and as 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.
If you are unable to use the service, you can use a paper form.
Download the Swedish Tax Agency's form SKV 4639
Report the liquidation to the Swedish Companies Registration Office
When the general meeting decides on liquidation, the association must notify the liquidation to the Swedish Companies Registration Office. The rules for liquidation of tenant-owner associations are the same as for economic associations.
Liquidation of an economic association
Bankruptcy
The association can file for bankruptcy itself. Also someone you owe money to (a creditor) can do so. The application is sent to the district court, which decides on bankruptcy and appoints a bankruptcy trustee.
The bankruptcy trustee takes over and manages the association's assets and liabilities. It is the bankruptcy trustee who decides whether the business should continue.
The rules for bankruptcy of tenant-owner associations are the same as for economic associations.
Bankruptcy of an economic association
Merger - the association merges into another association
A tenant-owner association can merge into another association, a so-called merger ("fusion" in Swedish). The association must notify the merger to the Swedish Companies Registration Office. The rules for the merger of tenant-owner associations are the same as for economic associations.
Merger of economic association at the Swedish Companies Registration Office (in Swedish)
Simplified winding up
Simplified winding up is a closing of the association without prior liquidation. The association must apply for simplified winding up with the Swedish Companies Registration Office. The rules for simplified winding up of tenant-owner associations are the same as for economic associations.
Together with the application, the association needs to send a certificate showing that you do not have or are at risk of having any unpaid taxes and fees.
Deregistration
If the tenant-owner association has not had any activity in the last ten years, you can deregister it. You do this by sending an application to the Swedish Companies Registration Office.
Closing a tenant-owner association at the Swedish Companies Registration Office (in Swedish)