Compulsory liquidation (Swedish: tvångslikvidation) means a limited company is placed into liquidation without the owners deciding it. Bolagsverket or a court decides when the company fails certain requirements of the Swedish Companies Act, for example lacking a proper board, not filing its annual report or having used up too much capital.
In a liquidation, the shareholders must be identifiable, for example to distribute any surplus. A correct share ledger makes this possible, and it must be retained even after dissolution.
Liquidation means a limited company is wound up and dissolved.
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Bolagsverket is the Swedish authority that registers companies and company information.
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Retention of the share ledger means keeping it while the company exists and for at least ten years after.
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