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Starting and registering a tenant-owner association

You form a tenant-owner association with at least two other people, companies or organisations. A tenant-owner association is an economic association whose purpose is to rent out apartments in its buildings on an open-ended basis. Members' liability is limited to the amount they have invested in the association.

Write the association's statutes

You and the other members launch the formation a tenant-owner association by writing the statutes. The statutes are the basic rules of the association.

The page Tenant-owner association statutes at bolagsverket.se (in Swedish)

Appoint a board of directors and auditor

The association must have a board of directors consisting of at least three members elected by a general meeting of members. A tenant-owner association must have at least one auditor elected by the general meeting, unless the statutes provide otherwise. When you start the association, you do not need to register an auditor with the Swedish Companies Registration Office.

The page Tenant-owner association board of directors at bolagsverket.se (in Swedish)

The page Tenant-owner association auditor at bolagsverket.se (in Swedish)

Hold a first general meeting of members

At the general meeting, the members shall decide on and approve the following:

  • the association's proposed name and statutes
  • board of directors and authorised signatories
  • one or more auditors.

Make a record of the meeting showing that the above points have been approved and agreed upon.

Templates for statutes and minutes at bolagsverket.se (in Swedish)

Use the service at verksamt.se to apply to register a tenant-owner association. The Swedish Companies Registration Office sends a certificate of registration when the association is registered.

It costs from SEK 1,300 to register tenant-owner association. Please note that you must have the association's statutes and the minutes of the general meeting ready before you start your application. These documents must be uploaded as PDF files in the service.

If you cannot use the service, you can use a form instead.

Form to register a tenant-owner association (904) at bolagsverket.se (in Swedish)

The page Current processing times at bolagsverket.se (in Swedish)

The tenant-owner association may not grant tenant ownership until a financial plan has been drawn up and registered with the Swedish Companies Registration Office. 

The financial plan must be signed by all members of the board and audited by two specialised certifying officers. The plan must be accompanied by a technical maintenance plan that shows the property´s maintenance and reinvestment needs for the next 50 years. Also attach an approval from Boverket of the appointed certifier.

The page General advice on financial plans and cost calculations for tenant-owner associations at boverket.se (in Swedish)

Find certifying officers at boverket.se (in Swedish)

Once the association is registered and has received a company registration number, you can apply for F-tax approval and register the association for VAT and as an employer. Remember that the organisation needs to be registered as an employer if it is to pay salaries, fees or other remuneration of SEK 1,000 or more per year. This is both to board members or to others. Registration with the Tax Agency is free of charge.

F-tax, VAT, employer and SNI

More about taxes and contributions

Learn more about taxation and how to calculate the association's tax on the page on taxes and fees for housing associations.

Taxes and contributions for tenant-owner association

You should learn whether your business requires a license or any other form of application to public authorities, municipalities or other organisations. Special requirements may be imposed on the operator or the premises used by the business.

Find permit

You must register the beneficial owner of a new economic association with the Swedish Companies Registration Office. A beneficial owner is the person or persons who ultimately owns or controls an association or company.

The page Beneficial ownership register at bolagsverket.se (in Swedish)

Frequently asked questions about starting a tenant-owner association