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Starting and registering a community association

A community association must be registered with the Swedish Mapping, Cadastral and Land Registry Authority (Lantmäteriet) and is given a company registration number upon registration. If the community association is engaged in business activities, it must be registered for F-tax.

Submit an application to Lantmäteriet to form a community association.

Apply to Lantmäteriet to form a community association

Once the application has been submitted to Lantmäteriet, the public authority investigates who will have a share in the community association. Lantmäteriet then convenes a meeting. All owners of the properties that have shares in the land community or community facility must be summoned to the meeting.

At the meeting, Lantmäteriet takes minutes while the members elect a board and adopt statutes.

On behalf of the association, the meeting leader or a member submits the application for registration, the statutes and the minutes of the founding meeting to the Community Association Register (SFR). The association is then registered in the Community Association Register.

Community Association Register

After registration, the association becomes a legal entity with a company registration number.

Within four weeks, you must report the beneficial owner of the association to the Swedish Companies Registration Office. If there is no beneficial owner, this must be reported. A beneficial owner is the person or persons who ultimately own or control an association or company.

Register a beneficial owner with the Swedish Companies Registration Office

7. Tax registration of the association

Once the association is registered and has received a company registration number, you can apply for F-tax approval, if the association will conduct business activities, and register the association for VAT and as an employer. Remember that the association 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.

F-tax, VAT, employer and SNI

Registration with the Tax Agency is free of charge.

If you are unable to use the e-service, you can apply for F-tax or TA-tax approval with a paper form instead. The same form can also be used to register the company for VAT and as an employer. The form is submitted to the Tax Agency.

Tax Agency company registration form (SKV 4620)

Community property is an area of land or water or a community facility shared by several properties.

A community facility is something that benefits several properties. Examples include roads, water and wastewater facilities, green spaces and playgrounds, garages and car parks, energy facilities, boat docks and bathing areas, stairwells and lifts.

Read about land communities at Lantmäteriet

Read about community facilities at Lantmäteriet

A community can have one of two forms of management:

  • association administration

or

  • co-owner administration.

No other forms of management are permitted. It is therefore not possible for a limited company or an economic association to take care of the administration.

Association administration

Association administration means that a community association, formed for the purpose, handles administration. A community association is a legal entity with a company registration number. The owners of the participating properties have responsibility and influence over operation and maintenance. The main reason for setting up a community association is to simplify decision-making. Within the association, a majority of the co-owners can make administration decisions.

Co-owner administration

Co-owner administration means that the co-owners manage the community directly, i.e., without using a specific organisation. This can be useful if there are few properties involved, as costs of operation and maintenance are low. The co-owners must agree on all issues, a majority cannot overrule a minority. If the co-owners do not agree on an issue, they can request a co-owners' meeting with the help of Lantmäteriet.