Liquidation of AS (stock company), Stage 2
1. Summary
After expiry of the time period for the submission of creditors' claims (in accordance with the time period indicated in the first stage of liquidation), the second, closing stage of liquidation shall be performed in the Enterprise Register.
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1-3 working days (not including the day of submission)*Review
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0 EURCosts
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Can be done electronicallySubmit documents
* The statutory time limit for examining documents may be extended on the basis of Section 64, Paragraph two of the Administrative Procedure Law.
Documents to be submitted:
- application form KR14;
- financial statement of the liquidation closure;
- plan for distribution of the remaining property of the company (if such has been drawn up);
- opinion of the auditor.
Time period for submission of documents in the Enterprise Register: 14 days after distribution of the remaining property of the company.
Liabilities with the State Revenue Service must be settled before submitting documents to the Enterprise Register. After receipt of the documents, the Enterprise Register shall request a statement from the State Revenue Service regarding fulfilment of the obligations of the company. If all obligations with the State Revenue Service have not been fulfilled, the Enterprise Register may not exclude the merchant from the commercial Register.