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If your business cannot pay its debts (is insolvent), and is not able to pay them for a long time, then most often it must be declared bankrupt. This also applies to debts in the form of taxes that are not paid.
Bankruptcy is a determination of insolvency made by a court of law, resulting in legal orders to resolve the insolvency. Bankruptcy involves taking charge of and using the company's assets to pay all its debts.
To be declared bankrupt in accordance with Swedish rules involves an external bankruptcy manager taking charge of and using the debtor’s assets to pay all its debts. Bankruptcy for an individual resident in Sweden, and for Swedish legal persons, is dealt with by a Swedish district court.
More general information on bankruptcy is available at www.verksamt.se.
If you are a foreign business active in Sweden, insolvency and bankruptcy is most often dealt with by your home state authorities, and is in accordance with their rules. However, if a foreign business is permanently established in Sweden, a creditor may apply to a Swedish court for a territorial insolvency proceeding to be commenced.
The Council regulation (EC) No 1346/2000 on insolvency proceedings may apply, which regulates in which EU state an insolvency proceeding can be commenced and which national insolvency rules will apply.
More information on being permanently established in Sweden is available here: Permanently established in Sweden or not.
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