Compulsory dissolution
Last updated: 29 February 2024.
If the complete annual accounts have not been submitted to the Register of Company Accounts within 6 months after the submission deadline, the enterprise may be compulsory dissolved.
The District Court can in these cases dissolve the following enterprises:
- Limited companies
- Public limited companies
- House building cooperatives
- Co-operatives
- European companies
6 months after the deadline, the Register of Company Accounts gives a notice in Altinn and you will be provided with a new deadline of one month to submit the complete annual accounts. If you do not comply with the deadline, we will announce the names of the enterprises that have not met the submission obligation on our announcement page. In the announcement there will be given a new deadline of 4 weeks. We cannot extend the deadline, and you have to pay the late filing penalty regardless of the reason why the complete annual accounts have not been submitted.
The District Court dissolves the enterprises
If you do not comply with the deadline in the announcement, we will inform the local district courts to dissolve the enterprises. The District Court dissolves the enterprises 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.
Questions about extended deadlines or the return of an estate under compulsory dissolution if any, must be directed to the District Court.