Compulsory liquidation

Last updated: 24 January 2017.

The following entities with the obligation to submit annual accounts can risk compulsory liquidation unless the complete annual accounts are submitted to the Register of Company Accounts within 6 months after the submission deadline:

  • private 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 will dissolve the entities

The Register of Company Accounts will inform the local district court that there are grounds for the compulsory liquidation of the entities if the entities do not meet the requirements of the announcement. The District Court will dissolve the entities without any further notice.

We are not able to postpone the submission deadline any further, and the late filing penalty will have to be paid.

If you send the complete annual accounts after the District Court has been notified, the Register of Company Accounts will inform the District Court that the submission has been done.

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