{"product_id":"radrum-2026-foretradaransvar-skatteansvar-likviditetsplan","title":"Raw Data 2026 – director’s liability, tax liabilities and two-month liquidity plan | Word\/PDF\/Excel","description":"\u003csection lang=\"sv\" style=\"line-height:1.7;color:#183B55\"\u003e\n\u003cp\u003e\u003cstrong\u003eCan 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?\u003c\/strong\u003e From \u003cstrong\u003e30 June 2026\u003c\/strong\u003e, certain representatives will have the opportunity to apply for personal grace with the Swedish Tax Agency under \u003cstrong\u003eChapter 59, Sections 15 a–c of the Tax Procedure Act\u003c\/strong\u003e. 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.\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eThe most important difference:\u003c\/strong\u003e Grace is \u003cem\u003enot\u003c\/em\u003e 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. \u003cstrong\u003eEach representative applies separately, and the application itself is submitted to the Swedish Tax Agency – not in this Word template.\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eQuick facts:\u003c\/strong\u003e 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 \u003cstrong\u003e452 administrative formulas\u003c\/strong\u003e. \u003cstrong\u003e7 standalone documents × 2 formats + 1 Excel = 15 customer files.\u003c\/strong\u003e Digital download as a ZIP only after separate manual activation.\u003c\/p\u003e\n\n\u003cdiv style=\"border:2px solid #BDD7E7;border-left:6px solid #2875A6;background:#EEF6FA;border-radius:8px;padding:17px 19px;margin:19px 0\"\u003e\n\n\u003ch2 style=\"margin:0 0 7px\"\u003e01 · Package Contents\u003c\/h2\u003e\n\n\u003cp style=\"margin:0\"\u003eFive Swedish document templates for application preparation, tax debts, liquidity, evidence log and final check – as well as a Swedish user guide and English User Guide. All seven documents are available in DOCX and corresponding searchable PDF. A separate XLSX workbook is included. \u003cstrong\u003e7 DOCX + 7 PDF + 1 XLSX = 15 files.\u003c\/strong\u003e The PDF versions are formatted copies, not additional legal templates.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\u003cdiv style=\"border:2px solid #BDD7E7;border-left:6px solid #2875A6;background:#EEF6FA;border-radius:8px;padding:17px 19px;margin:19px 0\"\u003e\n\n\u003ch2 style=\"margin:0 0 7px\"\u003e02 · What the Files Contain\u003c\/h2\u003e\n\n\u003cp style=\"margin:0\"\u003eA coordinated workflow with individual representative identification, documented original due dates, reconciled taxes, decided – not guessed – grace period dates, cash flow forecasts, verified actions and internal final check. Excel separates planned payments from actually paid amounts and does not count uncertain future inflows as guaranteed funds.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\u003ch2\u003eWho Is the Package Intended For?\u003c\/h2\u003e\n\n\u003cp\u003eBoard members and other representatives of \u003cstrong\u003elimited companies, foundations and associations\u003c\/strong\u003e 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. \u003cstrong\u003eNot intended for\u003c\/strong\u003e an individual's ordinary tax debt, general debt restructuring or applying for a standard tax deferral for the company.\u003c\/p\u003e\n\n\u003ch2\u003eThe New Swedish Rule from 30 June 2026\u003c\/h2\u003e\n\n\u003cp\u003eAccording to \u003ca href=\"https:\/\/www.riksdagen.se\/sv\/dokument-och-lagar\/dokument\/svensk-forfattningssamling\/skatteforfarandelag-20111244_sfs-2011-1244\/\"\u003eChapter 59, Section 15 a of the Tax Procedure Act (2011:1244)\u003c\/a\u003e, 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.\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eGrace period:\u003c\/strong\u003e Two months from the original payment date for the tax or fee in the application that is due first. According to \u003cstrong\u003eChapter 59, Section 15 b\u003c\/strong\u003e, 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 \u003cstrong\u003ecompelling reasons\u003c\/strong\u003e under Section 15 c, which in special cases may have retroactive effect. \u003ca href=\"https:\/\/www.skatteverket.se\/r%C3%A5drum\"\u003eRead the Swedish Tax Agency's current guidance.\u003c\/a\u003e\u003c\/p\u003e\n\n\u003ch2\u003eExact File Contents – 15 Delivery Files\u003c\/h2\u003e\n\n\u003cdiv style=\"overflow-x:auto\"\u003e\u003ctable style=\"width:100%;min-width:740px;border-collapse:collapse\"\u003e\n\n\u003cthead\u003e\u003ctr style=\"background:#E6F1F8\"\u003e\n\n\u003cth scope=\"col\" style=\"padding:8px;text-align:left\"\u003eDocument\u003c\/th\u003e\n\n\u003cth scope=\"col\" style=\"padding:8px;text-align:left\"\u003eWhat You Can Do\u003c\/th\u003e\n\n\u003cth scope=\"col\" style=\"padding:8px;text-align:left\"\u003eLanguage\u003c\/th\u003e\n\n\u003cth scope=\"col\" style=\"padding:8px;text-align:left\"\u003eFormat\u003c\/th\u003e\n\n\n\u003c\/tr\u003e\u003c\/thead\u003e\n\n\u003ctbody\u003e\n\n\u003ctr\u003e\n\n\u003cth scope=\"row\" style=\"padding:8px;text-align:left;border:1px solid #C8D9E6\"\u003e01 Application Basis – Personal Grace\u003c\/th\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003eInternal preparation for each representative's own application to the authority\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003eSwedish\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003cth scope=\"row\" style=\"padding:8px;text-align:left;border:1px solid #C8D9E6\"\u003e02 Taxes and Original Due Dates\u003c\/th\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003eReconciliation of taxes, payment, debt balance and scope of decision\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003eSwedish\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003cth scope=\"row\" style=\"padding:8px;text-align:left;border:1px solid #C8D9E6\"\u003e03 Two-Month Liquidity Plan\u003c\/th\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003ePractical weekly plan for secured inflows, payments and critical stopping points\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003eSwedish\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003cth scope=\"row\" style=\"padding:8px;text-align:left;border:1px solid #C8D9E6\"\u003e04 Journal of Effective Actions\u003c\/th\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003eEvidence of actual financing, payment, advice and follow-up\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003eSwedish\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003cth scope=\"row\" style=\"padding:8px;text-align:left;border:1px solid #C8D9E6\"\u003e05 Final Check and Possible Reconsideration\u003c\/th\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003eCheck against actual decided dates, remaining risk and closing actions\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003eSwedish\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003cth scope=\"row\" style=\"padding:8px;text-align:left;border:1px solid #C8D9E6\"\u003e06 Swedish User Guide\u003c\/th\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003eWorkflow, sources, special risk limits and Excel instructions\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003eSwedish\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003cth scope=\"row\" style=\"padding:8px;text-align:left;border:1px solid #C8D9E6\"\u003e07 English User Guide\u003c\/th\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003eEnglish instructions for the Swedish work templates\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003eEnglish\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003cth scope=\"row\" style=\"padding:8px;text-align:left;border:1px solid #C8D9E6\"\u003e08 Excel – Grace Period and Liquidity Workbook\u003c\/th\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003e9 Swedish tabs for representatives, taxes, decisions, cash flow and follow-up\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003eSwedish\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border:1px solid #C8D9E6\"\u003eXLSX\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\n\u003c\/tbody\u003e\n\n\n\u003c\/table\u003e\u003c\/div\u003e\n\n\u003ch2\u003eExcel – Nine Workbooks and 452 Formulas\u003c\/h2\u003e\n\n\u003cp\u003eThe workbook includes \u003cstrong\u003eOverview, Representative, Taxes, Decisions, Liquidity, Actions, Basis, Final Check and Read Me\u003c\/strong\u003e. 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 \u003cstrong\u003e0 representatives and 0 SEK\u003c\/strong\u003e, without dummy customers or made-up tax debts.\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eHypothetical calculation example:\u003c\/strong\u003e 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.\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eWarning:\u003c\/strong\u003e 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.\u003c\/p\u003e\n\n\u003ch2\u003eHow to Use the Template Package in Practice\u003c\/h2\u003e\n\n\u003col\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eIdentify the correct representative.\u003c\/strong\u003e Fill in document 01 for each person and check if the current tax and liability type are covered.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eReconcile facts.\u003c\/strong\u003e Collect tax account statements, actual due dates and declarations in document 02.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eApply to the authority.\u003c\/strong\u003e Make the personal application in the \u003ca href=\"https:\/\/www.skatteverket.se\/r%C3%A5drum\"\u003eSwedish Tax Agency's e-service\u003c\/a\u003e. Save the receipt and then the actual decision.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003ePlan the cash flow.\u003c\/strong\u003e Use document 03 and Excel for secured payment options, not speculative promises.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eDocument actual actions.\u003c\/strong\u003e Save financing notices, rejections, payments and any professional advice in document 04.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003ePerform a final check.\u003c\/strong\u003e Document 05 is used well before the decided end time to check the debt situation, liability and alternatives with an advisor.\u003c\/li\u003e\n\n\n\u003c\/ol\u003e\n\n\u003ch2\u003eGrace Is Not the Same as Tax Deferral or Bankruptcy\u003c\/h2\u003e\n\n\u003cp\u003e\u003cstrong\u003eTax deferral:\u003c\/strong\u003e A separate authority decision can, in applicable cases, move the timing of tax payment. \u003cstrong\u003eGrace:\u003c\/strong\u003e Affects, under certain conditions, the timing of the assessment of the representative's personal payment liability, but not the company's payment obligation. \u003cstrong\u003eCompany restructuring or bankruptcy:\u003c\/strong\u003e 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.\u003c\/p\u003e\n\n\u003ch2\u003eFrequently Asked Questions\u003c\/h2\u003e\n\n\u003ch3\u003eCan a board member apply for a two-month grace period?\u003c\/h3\u003e\n\n\u003cp\u003eA 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.\u003c\/p\u003e\n\n\u003ch3\u003eDo both the CEO and a board member need to apply?\u003c\/h3\u003e\n\n\u003cp\u003eIf several people need personal grace, each person must apply separately. A granted decision for one person does not automatically cover the others.\u003c\/p\u003e\n\n\u003ch3\u003eDoes the limited company avoid paying VAT and employer contributions for two months?\u003c\/h3\u003e\n\n\u003cp\u003eNo. The company must still pay taxes and fees according to ordinary due dates. Grace is not a payment deferral.\u003c\/p\u003e\n\n\u003ch3\u003eCan the Swedish Tax Agency reject or revoke grace?\u003c\/h3\u003e\n\n\u003cp\u003eYes. 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.\u003c\/p\u003e\n\n\u003ch3\u003eCan the template replace the Swedish Tax Agency's digital application?\u003c\/h3\u003e\n\n\u003cp\u003eNo. Document 01 is a preparatory, internal work basis. Only an actual application to the authority can lead to a decision.\u003c\/p\u003e\n\n\u003ch3\u003eDoes Excel automatically calculate the grace period's end date?\u003c\/h3\u003e\n\n\u003cp\u003eNo. 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.\u003c\/p\u003e\n\n\u003ch3\u003eAre the PDF files fillable and are the work templates in English?\u003c\/h3\u003e\n\n\u003cp\u003ePDFs 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.\u003c\/p\u003e\n\n\u003ch2\u003eOfficial Sources, Version and Limitations\u003c\/h2\u003e\n\n\u003cp\u003e\u003ca href=\"https:\/\/www.riksdagen.se\/sv\/dokument-och-lagar\/dokument\/svensk-forfattningssamling\/skatteforfarandelag-20111244_sfs-2011-1244\/\"\u003eSwedish Parliament – Tax Procedure Act (2011:1244), Chapter 59, Sections 15 a–c\u003c\/a\u003e · \u003ca href=\"https:\/\/www.skatteverket.se\/r%C3%A5drum\"\u003eSwedish Tax Agency – Grace for Representatives\u003c\/a\u003e · \u003ca href=\"https:\/\/www.regeringen.se\/rattsliga-dokument\/proposition\/2025\/11\/prop.-20252652\"\u003eGovernment Bill 2025\/26:52\u003c\/a\u003e. Version \u003cstrong\u003e1.0, November 8, 2026\u003c\/strong\u003e. AI-assisted legal source review and technical file QA have been performed; \u003cstrong\u003eno independent external legal, auditing or tax advisor review\u003c\/strong\u003e and no authority approval has been performed. Contact a qualified advisor in case of payment difficulties, capital shortage and risk of personal liability.\u003c\/p\u003e\u003c\/section\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default","offer_id":56551324516694,"sku":"RADRUM-FORETRADARANSVAR-2026-V1","price":79.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/radrum-2026-skatt-foretradaransvar-huvudbild-1600.png?v=1794144042","url":"https:\/\/mallbutiken.se\/en\/products\/radrum-2026-foretradaransvar-skatteansvar-likviditetsplan","provider":"Mallbutiken","version":"1.0","type":"link"}