Do you own your property together with at least 2 other people?

If so, the so-called “ställföreträdarlagen” law is applicable. You must together appoint a representative (“ställföreträdare”) for the property. This person will then act as the property’s “bank” and contact address.

In short, the “Ställföreträdarlagen” law means that all renumerations and grants which the property applies for will be sent to the duly appointed representative. They will also receive the tax reports for the entire property.

It has been reported during the Allmänningen meeting that all pending grants and payments shall be “frozen” for those properties lacking an appointed representative.

A list of all the property’s owners should be submitted by the representative each January. This should include the amounts each property owner will report in as income and expense for tax purposes. A copy of this list shall be provided to all owners prior to the 31st January so they can submit their private tax returns. Representatives will have the total property tax values published on their tax declaration form. This can then be adjusted for the individual share of incomes and grants that the property owner has received.

More details (in Swedish) regarding this law can be found at the following link “ställföreträdarlagen“.

Please click on this link to download the representative nomination form “Anmälan om ställföreträdare” in PDF-format.  You will require Adobe Reader to view the form. This can be downloaded here