Liquidation of a trading or limited partnership

1. The partners agree to close the company

When all partners agree that the company should be closed you sign a distribution agreement. The agreement must state that you agree to close the company and how you will manage the existing assets. No particularly formal procedure or specially appointed liquidator is needed, the company partners manage the liquidation yourself.

The company is closed when all partners have signed the distribution agreement. Before the company is closed, you need to end the business activities.

2. End the business activities before the company is liquidated

Change debited preliminary tax

If the company has paid preliminary tax every month for, for example, special wage tax, property tax property fee that changes, you need to submit a preliminary income declaration.

Preliminary income declaration 2 for legal entities (SKV 4313) at the Swedish Tax Agency (in Swedish)

The co-owners also need to change their debited preliminary tax.

Preliminary income declaration 1 for natural persons (SKV 4314) at the Tax Agency (in Swedish)

Deregister the cash register

When the cash register is not used, the company must deregister it and save the control unit without emptying the memory.

Registration e-services, Registration agent cash register at the Swedish Tax Agency (in Swedish)

Save the staff register

The company must save the staff register for two years after the end of the tax year in which the business was run. If the company carried out construction activities, the construction site must be deregistered no later than 14 days after the actual construction activities have ceased at the construction site.

Staff register at the Swedish Tax Agency (in Swedish)

Deregister excise duty

If the company is registered for excise duty, you must deregister it on the form Deregistration - Excise Duty (SKV 5335).

Deregistration - Excise duty (SKV 5335) at the Swedish Tax Agency (in Swedish)

Revoke representative's authorizations

If you have previously notified someone who is authorized to view or provide information for you via the Swedish Tax Agency's e-services, you must revoke the authorizations if they are no longer needed.

Representative and authorisations: signatory or representative (Notify authorized person) at the Swedish Tax Agency (in Swedish)

3. Deregister the company with the Swedish Companies Registration Office

You do not have to report the liquidation to the Swedish Companies Registration Office, but if you want to report it, the Swedish Companies Registration Office charges a fee for it.

Liquidation of trading partnerships at the Swedish Companies Registration Office (in Swedish)

Liquidation of limited partnerships at the Swedish Companies Registration Office (in Swedish)

4. Report the liquidation

How you handle taxes and declarations in connection with the liquidation depends on whether the company has sold its assets or whether the partners have taken them over privately.

Liquidate a trading partnership at the Swedish Tax Agency