Raw Data 2026 – director’s liability, tax liabilities and two-month liquidity plan | Word/PDF/Excel

Can your limited company, association or foundation not pay upcoming taxes – and do you, as a representative, need to gain control over the new two-month grace period? From 30 June 2026, certain representatives will have the opportunity to apply for personal grace with the Swedish Tax Agency under Chapter 59, Sections 15 a–c of the Tax Procedure Act. This work tool helps you gather the correct application details, reconcile taxes and due dates, create a realistic liquidity plan, document concrete actions and monitor the end of the grace period.

The most important difference: Grace is not a deferral of the company's tax payment. The legal entity must still pay on time. A granted grace period affects, under the specified conditions, the timing when the representative's potential personal liability is assessed. Each representative applies separately, and the application itself is submitted to the Swedish Tax Agency – not in this Word template.

Quick facts: Five Swedish work templates, one Swedish guide and one English User Guide, all available in both editable DOCX and searchable, printable PDF without interactive form fields. Also an Excel workbook with nine tabs and 452 administrative formulas. 7 standalone documents × 2 formats + 1 Excel = 15 customer files. Digital download as a ZIP only after separate manual activation.

Who Is the Package Intended For?

Board members and other representatives of limited companies, foundations and associations dealing with temporary difficulties paying taxes and fees. Accounting consultants and financial officers can also use the workbooks as a basis for working together with the representative. Not intended for an individual's ordinary tax debt, general debt restructuring or applying for a standard tax deferral for the company.

The New Swedish Rule from 30 June 2026

According to Chapter 59, Section 15 a of the Tax Procedure Act (2011:1244), the Swedish Tax Agency shall, upon an individual representative's application, grant a two-month grace period unless special circumstances speak against it. The assessment considers, among other things, previously granted grace periods, material declaration deficiencies and certain other unpaid taxes and fees up to at least half a price base amount. Taxes affected by the current application shall not be double-counted in the assessment of the latter ground.

Grace period: Two months from the original payment date for the tax or fee in the application that is due first. According to Chapter 59, Section 15 b, the assessment of personal representative liability for certain taxes due during the period is linked to the end of the grace period. This does not make the tax payment date later for the company. Grace may be revoked for compelling reasons under Section 15 c, which in special cases may have retroactive effect. Read the Swedish Tax Agency's current guidance.

Exact File Contents – 15 Delivery Files

Excel – Nine Workbooks and 452 Formulas

The workbook includes Overview, Representative, Taxes, Decisions, Liquidity, Actions, Basis, Final Check and Read Me. It gathers manually verified personal/case IDs, declared tax accounts, tax amounts, actually paid amounts, secured inflows and registered decisions. The empty delivery file contains 0 representatives and 0 SEK, without dummy customers or made-up tax debts.

Hypothetical calculation example: A documented tax of 90,000 SEK with 15,000 SEK actually paid leaves 75,000 SEK remaining in the administrative reconciliation. If the cash plan has a starting balance of 10,000 SEK, 5,000 SEK in secured inflows and 25,000 SEK in payments, it shows a deficit of 10,000 SEK. An uncertain revenue opportunity of 100,000 SEK is kept out of the final balance. These amounts are illustrations only and do not remain in the customer file.

Warning: Excel may show, for example, “MISSING DECISION DATA”, “DEFICIT – ACTION” or “URGENT: MANUAL FINAL CHECK”, but cannot grant grace or calculate a legally binding liability date. An internal date 14 days before the actual end of the decision is only a planning signal.

How to Use the Template Package in Practice

1. Identify the correct representative. Fill in document 01 for each person and check if the current tax and liability type are covered.
2. Reconcile facts. Collect tax account statements, actual due dates and declarations in document 02.
3. Apply to the authority. Make the personal application in the Swedish Tax Agency's e-service. Save the receipt and then the actual decision.
4. Plan the cash flow. Use document 03 and Excel for secured payment options, not speculative promises.
5. Document actual actions. Save financing notices, rejections, payments and any professional advice in document 04.
6. Perform a final check. Document 05 is used well before the decided end time to check the debt situation, liability and alternatives with an advisor.

Grace Is Not the Same as Tax Deferral or Bankruptcy

Tax deferral: A separate authority decision can, in applicable cases, move the timing of tax payment. Grace: Affects, under certain conditions, the timing of the assessment of the representative's personal payment liability, but not the company's payment obligation. Company restructuring or bankruptcy: Separate insolvency law procedures that may need to be assessed promptly if the company cannot resolve the problems. Grace does not replace a balance sheet control, insolvency assessment or other obligations under the Swedish Companies Act.

Frequently Asked Questions

Can a board member apply for a two-month grace period?

A representative who risks liability under Chapter 59, Section 13 of the Tax Procedure Act can apply personally to the Swedish Tax Agency, which assesses whether special circumstances speak against it. It is not an automatic right to a certain result.

Do both the CEO and a board member need to apply?

If several people need personal grace, each person must apply separately. A granted decision for one person does not automatically cover the others.

Does the limited company avoid paying VAT and employer contributions for two months?

No. The company must still pay taxes and fees according to ordinary due dates. Grace is not a payment deferral.

Can the Swedish Tax Agency reject or revoke grace?

Yes. Special circumstances may speak against approval, and a previously granted grace period may be revoked for compelling reasons. The authority's grace decision can be reconsidered but cannot be appealed under the special regulations.

Can the template replace the Swedish Tax Agency's digital application?

No. Document 01 is a preparatory, internal work basis. Only an actual application to the authority can lead to a decision.

Does Excel automatically calculate the grace period's end date?

No. The legal start and end dates must be entered from the Swedish Tax Agency's actual decision. Excel can then show an internal reminder to perform an earlier check.

Are the PDF files fillable and are the work templates in English?

PDFs are searchable and printable but are not interactive forms. Edit in DOCX. The five work templates and Excel are in Swedish; the English User Guide only provides English instructions.

Official Sources, Version and Limitations

Swedish Parliament – Tax Procedure Act (2011:1244), Chapter 59, Sections 15 a–c · Swedish Tax Agency – Grace for Representatives · Government Bill 2025/26:52. Version 1.0, November 8, 2026. AI-assisted legal source review and technical file QA have been performed; no independent external legal, auditing or tax advisor review and no authority approval has been performed. Contact a qualified advisor in case of payment difficulties, capital shortage and risk of personal liability.