Division (delning) is when a limited company is divided into two or more entities, or when one or more companies are separated from a limited company.
There are two types of division – complete and partial demerger.
A complete division is when the total amount of assets and liabilities of a limited company is transferred into two or more companies. The company that is being divided dissolves after the process.
- A partial division is when part of the assets and liabilities of a limited company is transferred into one or more companies. The company that is being divided remains after the demerger.
Draft terms of division
Companies involved in a division must draw up draft terms of division. The draft works as a contract between the involved companies.
You will find our forms for registering divisions on the page Blanketter aktiebolag. The forms are in Swedish only.
Register draft terms of division
If a demerging company is a public limited company it must register the division plan with Bolagsverket. A private limited company on the other hand is not obliged to do so, as long as all shareholders involved in the division have signed the division plan.
Apply for permission
A demerging company must apply for permission to execute the division. The draft terms must be attached to the application for permission.
Report to Bolagsverket
When the division is completed the demerged company or companies must report this to Bolagsverket.
There are fees for registering a division and you find them on the page Fees for limited companies.