Compulsory liquidation

Last updated: 14 November 2018 .

If the complete annual accounts have not been submitted to the Register of Company Accounts within 6 months after the submission deadline, this may lead to compulsory liquidation.

The District Court can in these cases compulsory liquidate the following entities:

  • limited companies
  • public limited companies
  • house building cooperatives
  • cooperative societies
  • European companies

The Register of Company Accounts will send a letter asking for the annual accounts and providing you with a new submission deadline of one more month to submit the complete annual accounts. If you are not able to meet the requirements, we will announce the names of the entities which have not met the requirements. In the announcement there will be given a new submission deadline of 4 weeks.

The District Court dissolves the entities

We inform the local district courts to compulsory dissolve the entities if you do not meet the submission deadlines of the announcement. The District Court dissolves the entities without any further notice.

We cannot provide a longer deadline, and you have to pay the late filing penalty.

If you submit the complete annual accounts to us after the District Court has been notified, we will inform the District Court about that.

Any questions regarding submission deadline and the return of estates under compulsory liquidation must be directed to the District Court.