Roles in a condominium flat owner
Last updated: 5 January 2026.
Mandatory roles in a condominium are the board.
The registration of a business manager, an accountant, signature rights and power of procuration is optional.
Condominiums have a conditional audit obligation. Please find more information about this in the list below.
The board of a condominium must consist of a chairperson and two board members elected at the annual meeting. If the board is to consist of a different number of members, this must be specified in the statutes. The annual meeting can also decide whether to elect deputy board members or not.
The minutes from the annual meeting must at least contain
- the name of the condominium that held the meeting
- when and where the meeting was held
- the number of co-owners represented at the meeting
- a confirmation of the approved convening of the meeting
- a list of all decisions made
- election of the board:
First and last names of the persons elected, as well as their roles
The minutes must be signed by a chairperson and another person present at the meeting.
The board members and the deputy board members must confirm that they take on the assignment by signing the Coordinated register notification.
The main rule is that the board jointly has the signature right on behalf of the enterprise. The annual meeting can assign signature rights to two or several board members jointly, but this requires a change in the articles of association. No other signature right can be chosen.
When you report a signature right, you must attach
- minutes from the annual meeting showing the assignment of signature rights
- articles of association
A condominium with 21 or more sections is obliged to have an auditor.
The auditor is elected in the annual meeting and has to confirm the assignment through the form Coordinated register notification.
When registering an auditor, you have to attach
- minutes from the annual meeting showing the election
A condominium can choose whether to have an accountant or not.
If the enterprise has an accountant, this must be registered. It is only possible to register authorised accountants registered in the Register of Accountants.
If the condominium is registered in the Register of Business Enterprises, you have to attach documentation showing that the reported accountant has been engaged, unless the entire board has signed the form.