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Taxes and fees on the sale of trading or limited partnerships

Managing tax and tax returns when making a sale.

When you sell a share in the company, it does not affect the company's accounting tax of tax and fees. As a partner, you must declare the sale of your share in the company in capital tax schedule. In some cases, accounting is to be made under the tax schedule economic activities. 

Paying the right preliminary tax as a partner 

The preliminary tax you pay today is unlikely to be the same as the tax you will pay when you sell your share in the company. To pay the correct preliminary tax, you should submit a new preliminary income tax return. In it you indicate your share of the company's result as well as taking into account funds that you have to reverse for taxation. 

If you do not file a new preliminary income tax return, you will continue to pay the same preliminary tax as before. Otherwise you risk a tax debt being handed over to the Enforcement Authority for collection. 

Change your debited preliminary tax at The Swedish Tax Agency (in Swedish) 

Change partners 

You must deregister as a partner and the new partner must be reported. 

Change the board and other information

Report changes via form

If you are unable to use the e-services, you can report the change using a paper form.

The Swedish Companies Registration Office's form for notification of changes, No 911

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

Report changes via form 

If you are unable to use the e-services, you can report the change using a paper form.  

Download the Swedish Tax Agency's form SKV 4639

Deactivate control unit and cash register 

When you deregister your business, you must also deactivate your cash register. You can do this in the e-service Cash Register on the Swedish Tax Agency's website.

Cash register e-service at the Swedish Tax Agency (in Swedish) 

Deregistering representatives 

Have you notified someone who is authorised to look at or provide information on your behalf via the Tax Agency's e-services? If you no longer not want the authorisation to apply, you should notify the Tax Agency that the person is to be deregistered. 

Deregistering representatives via e-service at The Swedish Tax Agency (in Swedish)