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Closing a limited liability company

A common way to close a limited liability company is by going into liquidation. The liquidation procedure includes several phases: it is therefore not sufficient to simply submit a notification to the Trade Register to close a limited liability company.

A limited liability company can be closed, i.e. dissolved, by going through any of the following procedures:

  • going into liquidation by decision of the General Meeting
  • merger
  • demerger
  • bankruptcy
  • deregistration, or liquidation by order of the authority

Please note: Limited liability companies are principally dissolved by going into liquidation. They are not dissolved through deregistration – the assets of a deregistered company cannot, in most cases, be distributed without liquidation.

This section gives you information on:

For general information on mergers and demergers read our instructions for filing a notification of changes. Go to the instructions: Notification of changes for limited liability companies.

Interruption of business

If you interrupt your business for an unspecified or specified period, the interruption will not be entered in the Trade Register.

You must however report interruption of business to the Tax Administration by using the forms for notification of changes, as the interruption will be recorded in the Business Information System.

If you decide to continue your business later on, you must without delay report it to the Tax Administration by using the forms for notification of changes.

For forms go to the instructions for notifications of changes for limited liability companies at Open link in a new tab

Printable version Latest update 22.09.2022