There are four things you need to consider when your company is due to close down its business operations in Sweden.
It is important to notify the Swedish Tax Agency that you wish to deregister your business operations in Sweden if they close down. Otherwise you might have to pay a penalty fee and tax surcharge. As long as your company is registered in Sweden, you have to file tax returns and declare taxes and contributions.
You must deregister a business if any of the following things happen:
If you start up your business in Sweden again, you have to re-register it. If you continue to run your business – but without any employees – you need to deregister as an employer.