Management

Are you managing a foundation? Here you can, among other things, find information on fees and requirements for the annual report.

The foundation’s board of directors, or the trustee, is responsible for the management of the foundation. Among other things, this responsibility entails compliance with the foundation charter and any relevant legislation.

The rules are slightly different for foundations and fundraising foundations as well as for pension or personnel foundations.

Changes to foundations

The most common is that the data, which is registered in the foundation register, needs to be changed, such as information on board members, accountant, address and more.

Ändring av annan stiftelse

Det är endast du som är registrerad som registerförtecknare för en stiftelse som kan använda e-tjänsten för ändring av stiftelser.

Till e-tjänsten för ändring av annan stiftelse

Anmälan om avgående respektive ny registertecknare

Till e-tjänsten för anmälan om avgående och ny registertecknare

Submit annual report

The following foundations are obligated to submit an annual report to the County Administrative Board:

  • pension and personnel foundations
  • foundations engaged in business activities
  • fundraising foundations
  • foundations with assets with a market value of more than 1.5 million SEK.

Skicka in årsredovisning och revisionsberättelse i vår e-tjänst 

Registrerade stiftelser kan skicka in sina årsredovisningar och revisionsberättelser till oss via vår e-tjänst.

Record keeping fee

Foundations registered in the foundation register must pay an annual record keeping fee.

Annual fee

  • 600 SEK for foundations engaged in business activities
  • 452 SEK for other foundations, if the value of the foundation’s assets amounts to more than 1.5 million SEK at the end of the preceding financial year
  • 200 SEK for other foundations with less than 1.5 million SEK in assets at the end of the preceding financial year
  • 425 SEK for pension or personnel foundations

Supervisory fee

The following foundations must pay an annual supervisory fee to the County Administrative Board:

  • Pension or personnel foundations
  • Foundations engaged in business activities
  • Fundraising foundations
  • Foundations with assets with a market value of more than 1.5 million SEK.

Annual fee

  • 600 SEK for foundations engaged in business activities
  • 400 SEK for other foundations, with the exception of foundations under the control of the Swedish Fundraising Control or under limited supervision
  • 600 SEK for pension or personnel foundations
  • 200 SEK for foundations under limited supervision, or under the control of the Swedish Fundraising Control, and managed by a Government agency, or with a value exceeding 100 base amounts at the end of the preceding financial year

All foundations are obliged to keep accounts and many foundations are also under a bookkeeping obligation. All foundations must have at least one accountant.

Foundations, which are under a bookkeeping obligation, must generally also prepare an annual report. The annual report shall generally be made public by submitting to the County Administrative Board.

Foundations are under a bookkeeping obligation if the value of the assets exceeds 1.5 million SEK. A foundation whose assets are less than 1.5 million SEK at the end of the last three financial years is not under a bookkeeping obligation. Regardless of the size, the following foundations are always under a bookkeeping obligation:

  • Foundations engaged in business activities
  • Parent foundations
  • Fundraising foundations
  • Collective agreement foundations
  • Foundations formed by, or in liason with, the Government, a municipality or a county council
  • Foundations with a foundation charter stating otherwise.

Read more about the bookkeeping obligation, requirements and submission of annual report to the County Administrative Board here.

Annual report – content and publication

Foundations that are under a bookkeeping obligation must close the accounts for each financial year with an annual report and publish it by submitting a copy to the County Administrative Board of Stockholm County.

Family foundations, which do not engage in business activities, are, however, excluded from the obligation to prepare an annual report, but they are still under a bookkeeping obligation.

Detailed rules and regulations on bookkeeping and annual reports can be found in the Bookkeeping Act (1999:1078)external link and in the Annual Accounts Act (1995:1554)external link.

More information on accounting rules can be found on the Swedish Accounting Standards Board’s website: Bokföringsnämndenexternal link.

Krav på årsredovisningen

The annual report must contain:

  • a balance sheet,
  • an income statement,
  • notes,
  • and a management report. The management report must include information on the promotion of the foundation’s purpose during the financial year.
  • An audit report. The audit report must include a statement on how the annual report was prepared in accordance with the Annual Accounts Act. If this information is not included in the report, it shall be noted. It must also be noted if the accountant found that the assets where used in violation of the purpose, investments where made in violation of the foundation charter, the wealth was not invested in an acceptable way or if so called prohibited loans have occurred.

The annual report must be signed by all board members. In foundations managed by a trustee, the annual report must be signed by the trustee or, if a partnership company manages the foundation, by all company representatives. The annual report should be prepared in accordance with the statements in BNU 95:3external link.

Co-management

Sometimes foundations may invest its wealth jointly with other foundations. A foundation that is part of a co-management must always prepare their own annual report or their own statement of accounts if the foundation is not under a bookkeeping obligation.

Publication of annual report and audit report

In the case of full supervision

Copies of the annual reports documents and the audit report must be submitted to the County Administrative Board within six months of the end of the financial year.

Please, submit the annual report via e-mail to the address stockholm@lansstyrelsen.se. The annual report must then be signed and scanned as a PDF-file, The file shall be named in accordance with the foundation’s organization registration number alternatively foundation registration number and contain information on the year, for example 801234-5678 2010.

In the case of limited supervision

Foundations under limited supervision, as well as foundations formed on the basis of collective agreements, do not have to submit their annual report to the County Administrative Board. However, the foundations are obliged to have their annual report available to everyone who wants to review it. Limited supervision applies to foundations where the founder ordered that the foundation shall be exempted from supervision in accordance with the Foundation Act, and that have not engaged in business activities in the current financial year, or in the last three financial years, or have been a parent foundation. A foundation under limited supervision may, however, be subjected to interventions if, for example, it can be assumed that the foundation will not make their annual report available for everyone.

A foundation that is not under a bookkeeping obligation must continuously keep accounts on amounts paid or received by the foundation. Payment verifications for paid and received amounts must be available. The accounts shall be closed with a summary for each financial year. The summary must show assets and debts at the beginning and end of the financial year as well as income and expenditure during the financial year.

If requested, a copy of the summary shall be submitted to the County Administrative Board. Those who want to review the accounts may request the County Administrative Board to request the accounts from the foundation.

Audit

All foundations must have at least one accountant. If the foundation is under a bookkeeping obligation at least one accountant must be a chartered accountant or authorized.

If the foundation is not obliged to prepare an annual report, the foundation may have a so called lay accountant. However, the accountant must have adequate insight and experience of accounting and working with financial issues, related to the foundation’s charter and the nature and scope of its assets, to be able to fulfill the audit mission.

Alla stiftelser ska ha minst en revisor. Om stiftelsen är skyldig att upprätta årsredovisning måste en revisor vara auktoriserad eller godkänd.   

Om stiftelsen inte är skyldig att upprätta årsredovisning kan stiftelsen ha en så kallad lekmannarevisor. Revisorn ska dock ha den insikt och erfarenhet av redovisning och ekonomiska förhållanden som med hänsyn till stiftelsens ändamål samt arten och värdet av stiftelsens tillgångar krävs för revisionsuppdraget.

The County Administrative Board charges fees from the foundations in different situations. The fee must be paid no later than six months after the end of the foundation’s preceding financial year. The County Administrative Board always sends an invoice in good time before the payment is due.

Record keeping fee

A foundation registered in the foundation register must pay an annual record keeping fee. The annual fee is 425 SEK for a pension foundation or a personnel foundation in accordance with the Pension Obligations Vesting Act (1967:531).

Supervisory fee

The annual supervisory fee is 600 SEK for a pension foundation or a personnel foundation in accordance with the Pension Obligations Vesting Act (1967:531).

Permutation

When a pension or personnel foundation makes changes to its foundation charter, the County Administrative Board charges a permutation fee, see the link to Make changes to the foundation charter of a guarantee foundation.

Registration certificate

Order a registration certificate (excerpt from the foundation register), see the link to Order registration certificate, copies and more

A pension or personnel foundation is always under a bookkeeping obligation.

The bookkeeping obligation entails that pension and personnel foundations must prepare an annual report. The annual report shall be made public by submitting to the County Administrative Board.

Requirements for the annual report

The annual report must contain:

  • a balance sheet,
  • an income statement,
  • notes,
  • and a management report. The management report must include information on the promotion of the foundation’s purpose during the financial year.
  • An audit report. The audit report must include a statement on how the annual report was prepared in accordance with the Annual Accounts Act. If this information is not included in the report, it shall be noted. It must also be noted if the accountant found that the assets where used in violation of the purpose, investments where made in violation of the foundation charter, the wealth was not invested in an acceptable way or if so called prohibited loans have occurred.

The annual report must be signed by all board members.

Publication of the annual report

Copies of the annual report documents and the audit report must be submitted to the County Administrative Board within six months of the end of the financial year.

Årsredovisningen kan skickas in via vår e-tjänstexternal link

Audit

A pension or personnel foundation must always have at least one accountant. In many cases the foundation charter states that the accountant shall be appointed by the employer, or be the same as for the employer.

The accountant must have adequate insight and experience of accounting and working with financial issues, related to the foundation’s charter and the nature and scope of its assets, to be able to fulfill the audit mission.

In some cases the County Administrative Board must appoint the chairperson of pension or personnel foundations. The County Administrative Board may in some cases also appoint board members and accountants.

This may involve supplementing the board with a new member for the board to be able to make decisions, or appointing an accountant that fulfills the legal qualification requirements to handle the audit.

Förordnade av ordförande

In a pension or personnel foundation, as in other foundations, the chairperson has the important responsibility to call for a board meeting, and – if the County Administrative Board orders so – to act impartial towards board members representing both the employer and the employees.

Pension foundations that do not provide pension guarantees to the company’s main shareholders do not, however, need a chairperson. Most such pension foundations still choose to have a chairperson.

The County Administrative Board appoints a chairperson of the board if the pension foundation provides pension guarantees to an employee, or a surviving relative to an employee, who is a main shareholder in the company (see below).

Main shareholder here refers to an employee who has a controlling influence over the company/organization, or a surviving relative to such an employee. The assessment of whether a person possesses a controlling influence is based on the total shareholdings of the person, the person’s grandparents, spouse, descendants and descendants spouse, see 5 § 2 the Pension Obligations Vesting Act. It can be pointed out that the shareholding of siblings shall not be combined.

In other foundations the board members appoint the chairperson. The board may appoint a board member or third party. If the board members cannot agree, the supervisory authority will appoint a chairperson, see 16 § 2 section the Pension Obligations Vesting Act (1967:531).

The appointment is valid until a new chairperson has been appointed in a duly manner. However, if the former chairperson has been dismissed for a certain period of time, the appointment of the new chair is valid for the duration of the dismissal, see Förordnande vid talan om entledigande as well as 32 § 3 section the Pension Obligations Vesting Act and 9 chapter 7 § the Foundation Act (1994:1220).

The appointment of a chairperson in a personnel foundation may also be carried out in the same way. However, it is unusual that a personnel foundation is formed by a company in which the main shareholder belongs to the target group (those subject to the purpose). Therefore, an appointment of a chairperson in a personnel foundation seldom becomes topical, see 30 § 1 section the Pension Obligations Vesting Act.

Notification

The foundation’s board should notify a situation where a chairperson needs to be appointed, i.e. the pension foundation provides pension guarantees to a main shareholder. For example, there may have been a sales of shares, or units, in the company so that one of the pension creditors becomes a main shareholder.

The board should then propose a person who can be appointed chairperson. Since the chairperson of a pension foundation should be able to understand relevant legislation and regulations, it is necessary to complete the proposal with a short professional description as well as a statement on whether the proposed person is impartial.

The notification shall be submitted as soon as possible from the time it becomes known that the County Administrative Board must appoint a chairperson. An excerpt from the board minutes showing who has been proposed should be attached to the notification.

Since all pension and personnel foundations must be registered, it is important that the foundation submits full information about the proposed person, see the link to Registration.

The County Administrative Board’s review

The purpose of the County Administrative Board’s appointment is to ensure that there is a chairperson. The role of the chairperson includes, besides calling for the board meetings, to act impartial towards board members representing both the employer and the employees.

The chairperson is a member of the board (see RÅ 1991:83).

A minor or a person declared bankrupt or a person with a trustee in accordance with 11 chapter 7 § in the Children and Parents Code may not be a board member, see 2 chapter 10 § 2 p the Foundation Act, and thus not the chairperson.

The County Administrative Board will announce the appointment of the chairperson and the duration of the appointment through an administrative decision.

Since the pension or personnel foundation is already registered in the foundation register, a new version of the foundation’s register certificate will be attached to the decision.

Please observe

If a change occurs, which is related to the information that forms the basis of the County Administrative Board’s appointment decision, it is important that the foundation’s board notifies the County Administrative Board about the change as soon as possible so that adjustments to the appointment can be made.

Appointment of board member

The foundation’s board should notify a situation where one or more board members need to be appointed in order for the board to be competent to make decisions.

It is not unusual that a board must be supplemented with a new member in order to be competent to make decisions, see 9 chapter 7 § the Foundation Act (1994:1220).

In a pension or personnel foundation the County Administrative Board shall appoint a new board member, if this is necessary for the board to be competent to make decisions.

The appointment is valid until a new board member has been appointed in a duly manner. However, if the former board member has been dismissed for a certain period of time, the appointment of the new member is valid for the duration of the dismissal (see Förordnande vid talan om entledigande).

Notification

The foundation’s board should notify a situation where one or more board members need to be appointed in order for the board to be competent to make decisions. The board should then propose a person/persons who can be appointed.

The notification shall be submitted as soon as possible from the time it becomes known that the board is no longer competent to make decisions. An excerpt from the board minutes showing who has been proposed should be attached to the notification.

It is important to submit full information about the proposed person/persons, so that they can be registered in the event of an appointment.

The County Administrative Board’s review

The purpose of the County Administrative Board’s appointment is to ensure that board is competent to make decisions (not for the board to become plenary).

A minor or a person declared bankrupt or a person with a trustee in accordance with 11 chapter 7 § in the Children and Parents Code may not be a board member, see 2 chapter 10 § 2 p the Foundation Act.

The County Administrative Board will announce the appointment/appointments, the function and the duration of the appointment through an administrative decision.

A new version of the foundation’s register certificate will be attached to the decision.

Please observe

If a change occurs, which is related to the information that forms the basis of the County Administrative Board’s appointment decision, it is important that the foundation’s board notifies the County Administrative Board about the change as soon as possible so that adjustments to the appointment can be made.

Appointment of accountant

The County Administrative Board may, in accordance with the Pension Obligations Vesting Act, appoint accountants to pension and personnel foundations.

There rules are for pension foundations only, but it is natural to apply the rules to personnel foundations as well.

General requirements for accountants

A pension foundation must have an accountant. Unless otherwise provided in the foundation’s statues, the employer appoints an accountant, see 17 b § 1 p the Pension Obligations Vesting Act (1967:531).

The County Administrative Board’s appointment of accountant

If necessary, the County Administrative Board shall appoint an accountant, see 17 b § 2 p in the Pension Obligations Vesting Act.

Notification

The foundation’s board should notify a situation where an accountant needs to be appointed. The board should then propose a person who can be appointed.

The notification shall be submitted as soon as possible from the time it becomes known that an accountant needs to be appointed. An excerpt from the board minutes showing who has been proposed should be attached to the notification.

It is important to submit full information about the proposed person/persons, so that they can be registered in the event of an appointment.

The County Administrative Board’s review

The purpose of the County Administrative Board’s appointment is to ensure that the foundation has a qualified accountant. The County Administrative Board will announce the appointment/appointments and the duration of the appointment through an administrative decision.

Please observe

If a change occurs, which is related to the information that forms the basis of the County Administrative Board’s appointment decision, it is important that the foundation’s board notifies the County Administrative Board about the change as soon as possible so that adjustments to the appointment can be made.

Det är vanligt att vissa uppgifter som finns i stiftelseregistret för en pensions- eller personalstiftelse behöver ändras eller tas bort.

Sådana situationer uppstår till exempel vid förändringar i styrelsen eller flyttning till ny adress. Ändringarna kan ibland vara kopplade till föreskrifter i stiftelseförordnandet.

Anmälan för registrering i stiftelseregistret ska genast göras när en ändring har inträtt i

  • stiftelsens postadress och telefon.
  • styrelseledamöternas namn, personnummer, bostadsadress, postadress och telefon.
    För pensions- och personalstiftelse ska meddelas vem eller vilka som företräder arbetsgivaren och vem eller vilka som företräder arbetstagarna.
  • revisors namn, personnummer, postadress. om revisorn är ett registrerat revisorsbolag ska anges vem som är huvudansvarig revisor samt bolagets organisationsnummer.
  • stiftelsens sätesort.
  • vem som ska vara ordförande. För pensionsstiftelse som tryggar utfästelse om pension till huvuddelägare ska förslag till person som Länsstyrelsen kan förordna till ordförande lämnas med uppgift om namn, personnummer adress och med en kortare yrkesbeskrivning.
  • Stiftelsen har likviderats och därmed ska avregistreras.
  • styrelseledamöters konkursfrihet m.m.
    Om någon av styrelsens ledamöter försatts i konkurs eller ställts under förvaltning får de inte vara ledamöter för stiftelsen. Protokoll från behörig myndighet (tingsrätt) om konkurs eller beslut om förvaltning ska bifogas.

Ändring av uppgifter om stiftelsens revisorer ska också anmälas så snart förändringar skett.

Ändringarna anmäls enklast genom att använda Länsstyrelsens ändringsblankett.

Observera att en styrelse eller förvaltare ska föra protokoll över beslut som fattas. Därför är det viktigt att bifoga kopia av protokollet när förändring skett i styrelse, firmateckning eller liknande.

Pension and personnel foundations must apply for permits from the County Administrative Board for various measures and activities.

The Pension Obligations Vesting Act regulates the County Administrative Board to review applications for authorization, for example in the case of:

There are situations in which a business is taken over from one employer to another employer without an opportunity to obtain the consent of all pension creditors.

In such a situation, the County Administrative Board may permit the new employer to take over the payment liability for the existing pension guarantees without obtaining the consent of all pension creditors. Sidinnehåll 1

If the business is taken over from one employer to another, and it is agreed that the responsibility for the pension guarantee shall be transferred to the successor, consent to the transfer shall be obtained from the pension guarantee holder. If the successor is considered to be solvent for the pension guarantee, the supervisory authority may permit that consent does not need to be obtained, see 23 § 1 section 1 and 2 sentences the Pension Obligations Vesting Act (1967:531).

Notification

Both the employer who transfers the business and the employer who takes over the business should have credit insurance from the insurance company PRI Pensionsgaranti.

Notification of consent to a takeover should contain a confirmation from PRI Pensionsgaranti that a takeover may take place.

The confirmation must be signed by authorized signatories to both the transferring and acquiring company.

Current registration certificates showing signatory rights must be attached to the notification.

A letter containing name/names of the contact person/persons whom are to receive the County Administrative Board’s decision should be attached to the application.

The County Administrative Board’s review

The County Administrative Board checks to ensure that PRI Pensionsgaranti submitted the confirmation and that the confirmation was signed by representatives of both companies.

If that is the case, the successor is generally considered to be solvent for the existing pension guarantees and there is no need to obtain a written administrative decision on consent from concerned pension creditors.

There are situations in which a pension or personnel foundation is taken over from one employer to another employer in connection to a transfer of the business to a new employer.

In such a situation, the County Administrative Board may permit a transfer of the foundation from one employer to another.

If the pension foundation belongs to the predecessors business, the supervisory authority will take into account the foundations purpose and determine whether, and on what terms, the foundation can be transferred to the successor, see 24 § 1 section the Pension Obligations Vesting Act (1967:531).

The 30 § of the Pension Obligations Vesting Act shows that the rule is applicable to personnel foundations as well.

Notification

The employer who transfers the business and the employer who takes over the business must agree to transfer the foundation.

The notification of consent to transfer must be submitted by the foundation’s board of directors, why also the foundation’s board must agree to the transfer. An excerpt from board minutes showing the decision to apply for a transfer of the foundation (and any changes to the foundation’s statutes, see below) must be attached to the notification.

Since the new employer usually has a different name than the predecessor, changes to the statutes of the foundation must be made. Therefore, it is appropriate for the foundation’s board to make a decision on this, and to prepare a revised version of the statutes to be used after the transfer has been made.

A current registration certificate for the employer taking over the foundation must be attached to the notification.

A letter containing name/names of the contact person/persons whom are to receive the County Administrative Board’s decision should be attached to the application.

The County Administrative Board’s review

The County Administrative Board checks to ensure that the foundation’s board made a decision on the transfer and that the business was transferred over to the new employer.

The County Administrative Board also reviews the changes made to the statutes and ensures that the changes comply with the provisions under the Pension Obligations Vesting Act.

If that is the case, the County Administrative Board generally decides that the foundation may be transferred and permits this through a written administrative decision.

If the changes made to the foundation’s name and purpose formulations are in compliance with relevant provisions, this will also be confirmed and a new registration certificate with updated information will be attached to the decision.

Please observe

Since pension and personnel foundations must be registered, it is important for the board to decide to revise the statutes and make changes to include new information on the employer in the foundations name and purpose formulations.

It is also necessary to submit full information (name, social security number, address, phone number, etc.) about the new board members that where appointed to the board in connection with the transfer as well as information on whether they represent the employer or the employees who are subject to the purpose of the foundation, see the link to Registration.

Several employers may secure their pension guarantees in a joint pension foundation under the 10 § 4 section the Pension Obligations Vesting Act (1967:531).

There are situations in which a pension guarantee needs to be transferred from one employer to another in connection to a transfer of the business.

If the pension guarantees are secured through a joint pension foundation, the County Administrative Board may permit that associated shares of pension guarantees in the foundation may be transferred from one employer’s shareholdings in the foundation to another employer’s shareholdings in the same foundation.

If the holder of the pension claim, such as an employee of an employer with a joint pension foundation, has taken employment with another employer who has shareholdings in the same joint pension foundation, and the latter has assumed responsibility for the pension claim, the foundation, after permission from the supervisory authority, has the right to reduce the predecessor’s shareholdings in the foundation with the accrued portion of the claim and increase the successor’s shareholdings with the corresponding amount. With regard to the legal effects of the pension guarantee, 23 § applies correspondingly.

See 26 § 1 section the Pension Obligations Vesting Act (1967:531).

Notification

The employer who transfers the business and the employer who takes over the business must agree to transfer the pension guarantee.

The notification of consent to transfer the shares must be submitted by the foundation’s board of directors, why also the foundation’s board must agree to the transfer. An excerpt from board minutes showing the decision to apply for a transfer of the pension guarantee must be attached to the notification. Information on the company registration number and name of the employers concerned shall be provided.

It is necessary to inform whether the pension creditors concerned have consented to the transfer, or if the County Administrative Board must review the application under the § 23 of the Pension Obligations Vesting Act, see link to A takeover of pension guarantee.

A letter containing name/names of the contact person/persons whom are to receive the County Administrative Board’s decision should be attached to the application.

The County Administrative Board’s review

The County Administrative Board checks to ensure that the foundation’s board made a decision on the transfer and that the business was transferred over to the new employer.

The County Administrative Board also reviews whether both employers secure the guarantees in the joint foundation and ensures that the question of consent in accordance with § 23 is cleared (see above).

If that is the case, the County Administrative Board generally decides that the pension guarantee may be transferred and permits this through a written administrative decision.

An employer may under certain conditions borrow money from the pension foundation formed by the company.

This is called a premium loan, see 11 § the Pension Obligations Vesting Act lagen (1967:531).

Premium loans from a personnel foundation are, however, not allowed, see 28 § the Pension Obligations Vesting Act.

A pension foundation must not hold a claim against the employer. The foundation may, however, lend funds to the employer, if a satisfactory security is set for the loan, or if it is permitted by the supervisory authority.

If the purpose of a pension foundation is to secure pension guarantees to employees, or surviving relatives of employees, in close companies/micro companies, the provisions under 21 chapter 1-9 and 11 §§ as well as 30 chapter 1 § p 4 the Companies Act (2005:551) shall be applied in regard to the foundation’s right to lend and set security.

See 11 § 1 and 3 section the Pension Obligations Vesting Act in the Act (1994:805) on Amendments to the Pension Obligations Vesting Act (1967:531).

For pension foundations providing pension guarantees to at least 100 employees, or surviving relatives of employees, 11 § 4 and 5 section the Pension Obligations Vesting Act apply instead, and Finansinspektionen supervises these aspects.

A personnel foundation is not allowed to hold claims against the employer. Agreements contrary to this are invalid, see 28 § 1 and 2 sentence of the Pension Obligations Vesting Act.

Notification

The pension foundation’s board of directors shall, in the premium loan application, describe the security of the loan and show that the security is satisfactory. The nature of the security must be specified (bank guarantee, mortgage on a property).

Submit information on the loan amount, interest rate and – if the foundation provides pension guarantees to main shareholders, see the link Appointment of chairperson in pension and personnel foundation – an explanation of the purpose for which the funds are to be used.

Submit copies of loan documents.

The County Administrative Board’s review

The County Administrative Board reviews the nature of the security. Only bank guarantee or mortgage on a property is accepted. The guaranteed amount must cover the loan amount.

All assets of the foundation may not be lent.

If the pension foundation provides guarantee to main shareholder, provisions under the Companies Act apply as well. In these cases, the County Administrative Board investigates whether the funds to be lent are to be used in the employer’s business. If that is the case, and the conditions are otherwise fulfilled, the foundation’s loan to the employer is generally permitted. This is confirmed in a written administrative decision.

Both a pension foundation and a personnel foundation may, under certain conditions, purchase shares of an employer company for some of their funds.

A foundation is not allowed to accept property from the employer on terms which substantially restrict the board’s right to dispose of the property. Nor is a foundation formed by a limited company, without the approval of the supervisory authority, allowed to own shares in the company or in companies which are in a relationship to that referred to in 1 chapter 11 § the Companies Act (2005:551).

See 11 § 2 section the Pension Obligations Vesting Act (1967:531).

For pension foundations providing pension guarantees to at least 100 employees, or surviving relatives of employees, 11 § 4 and 5 section the Pension Obligations Vesting Act apply instead and Finansinspektionen supervises these aspects.

With regard to the pension foundation’s right to purchase shares, the provisions under 11 § apply correspondingly, see 28 § the Pension Obligations Vesting Act.

Notification

The pension foundation’s board of directors shall, in the application to purchase shares in an employer company, provide information on how much of the foundation’s assets are proposed to be invested in such a way.

The County Administrative Board’s review

The County Administrative Board reviews how much of the foundation’s total wealth, which according to the proposal, will be invested in shares in the employer company. If the proportion exceeds 5-10 percent, the purchase is not normally permitted.

If the purchase remains within a unit limit of 5-10 percent, the County Administrative Board generally permits the purchase for the time being. This is confirmed in a written administrative decision.

There are certain possibilities for pension foundations to provide premium loans to employers and – for both pension and personnel foundations – to purchase shares of an employer company, see Premium loans respectively .

Permission to merge or divide pension foundations or personnel foundations, see link to Changes to the foundation charter in a guarantee foundation.

A pension foundation, or a personnel foundation, is under supervision of the county administrative board which is the supervisory authority of the county where the employer is located.

The County Administrative Board of Stockholm County is the supervisory authority of Stockholm, Uppsala, Södermanland, Gotlands and Västmanland County.

The supervision of foundations consists of

Control. Reviews of documents related to the annual report, and requests to submit other documents or provide other information that may be needed in order to control the management of the foundation.

Intervention. The supervisory authority has both a right and an obligation to intervene if the management or the audit of the foundation is not carried out in accordance with the foundation charter or the provisions under the Pension Obligations Vesting Act (1967:531), or if a board member is misconducting its duties.

Service in the form of advice and information to the foundations.

Combined, they aim to ensure compliance with the provisions under the foundation charter and applicable laws and regulations.

The County Administrative Board has a number of tools available. The Board may, for example, request documents or information from the foundation’s board/trustee, call for meetings, carry out inspections, dismiss the foundation’s board, prohibit the enforcement of decisions and more. The County Administrative Board may also, in exceptional cases, provide advance notice in the framework of the supervision.

Those who believe there are shortcomings in the management of a foundation can always send a letter to the supervisory authority (the County Administrative Board).

The County Administrative Board charges fees from the foundations inn different situations. The fee must be paid no later than six months after the end of the foundation’s preceding financial year. The County Administrative Board always sends an invoice in good time before the payment is due.

Record keeping fee

A foundation registered in the foundation register must pay an annual record keeping fee. The annual fee for foundations engaged in business activities is 600 SEK. The annual fee for other foundations, if the value of their assets, calculated in accordance with 2 chapter 4 § of the Bookkeeping Act (1998:1078), exceeds 1.5 million SEK at the end of the preceding financial year, is 400 SEK and otherwise 200 SEK.

Supervisory fee

All foundations obliged to submit their annual report to the County Administrative Board – with the exception of those that are under the control of the Swedish Fundraising Control – must pay a supervisory fee. The fee for foundations engaged in business activities is 600 SEK and the fee for other foundations is 400 SEK.

A foundation under limited supervision (according to 9 chapter 10 § first section the Foundation Act) or under the control of the Swedish Fundraising Control shall only pay a supervisory fee

  • the foundation is managed by a Government agency and
  • the value of the assets exceeds 100 price base amounts (lagen (1962:381) om allmän försäkring vid utgången av föregående räkenskapsår).

The supervisory fee is 200 SEK, see 20 § second section of the Foundation Act (1995:1280)

In some cases the County Administrative Board may appoint board members (including the chairperson), trustees, accountants and administrator to the foundation. This may involve supplementing the board with a new member for the board to be able to make decisions, or appointing an accountant that fulfill the legal requirements to handle the audit.

The appointment may concern various functions:

The foundation’s board should notify a situation where one or more board members need to be appointed in order for the board to be competent to make decisions.

It is not unusual that a board must be supplemented with a new member in order to be competent to make decisions, see 9 chapter 7 § the Foundation Act (1994:1220).

In a foundation with its own management the County Administrative Board shall appoint a new board member, if this is necessary for the board to be competent to make decisions.

The appointment is valid until a new board member has been appointed in a duly manner. However, if the former board member has been dismissed for a certain period of time, the appointment of the new member is valid for the duration of the dismissal (see Förordnande vid talan om entledigande).

Notification

The foundation’s board should notify a situation where one or more board members need to be appointed in order for the board to be competent to make decisions. The board should then propose a person/persons who can be appointed.

The notification shall be submitted as soon as possible from the time it becomes known that the board is no longer competent to make decisions. An excerpt from the board minutes showing who has been proposed should be attached to the notification.

If the foundation is registered in the foundation register, it is important to submit full information about the proposed person/persons, so that they can be registered in the event of an appointment, see link to Registration.

The County Administrative Board’s review

The purpose of the County Administrative Board’s appointment is to ensure that board is competent to make decisions (not for the board to become plenary).

A minor or a person declared bankrupt or a person with a trustee in accordance with 11 chapter 7 § the Children and Parents Code may not be a board member, see 2 chapter 10 § 2 p the Foundation Act.

The County Administrative Board will announce the appointment/appointments, the function and the duration of the appointment in an administrative decision.

If the foundation is registered in the foundation register, a new version of the foundation’s register certificate will be attached to the decision.

Please observe

If a change occurs, which is related to the information that forms the basis of the County Administrative Board’s appointment decision, it is important that the foundation’s board notifies the County Administrative Board about the change as soon as possible so that adjustments to the appointment can be made.

If the County Administrative Board has appointed someone to be a member of a board of two or more members, the assignment ends if the member notifies it to the County Administrative Board, see 2 chapter 9 § 2 section the Foundation Act.

 

The County Administrative Board appoints a new trustee for a foundation with an affiliated management, if the foundation lacks a trustee.

It is not unusual that a new legal person, with the assignment of managing the foundation, must be appointed to, among other things, enable decision-making, see 9 chapter 8 § the Foundation Act (1994:1220).

The appointment is valid until further notice. However, if the former trustee has been dismissed for a certain period of time, the appointment of the new member is valid for the duration of the dismissal (see Förordnande vid talan om entledigande).

Notification

The trustee of the foundation should notify a situation where a new trustee needs to be appointed in order to enable decision-making. The trustee should then propose a legal person that can be appointed.

The notification shall be submitted as soon as possible from the time it becomes known that a trustee needs to be appointed. An excerpt from the board minutes showing who has been proposed should be attached to the notification.

If the foundation is registered in the foundation register, it is important to submit full information about the proposed person/persons, so that they can be registered in the event of an appointment, see link to Registration.

The County Administrative Board’s review

The purpose of the County Administrative Board’s appointment of a trustee is to ensure decision-making in the foundation.

The founder must not be a trustee, nor must a person declared bankrupt, see 2 chapter 19 § 2 p the Foundation Act.

The County Administrative Board will announce the appointment, the function and the duration of the appointment in an administrative decision.

If the foundation is registered in the foundation register, a new version of the foundation’s register certificate will be attached to the decision.

Please observe

If a change occurs, which is related to the information that forms the basis of the County Administrative Board’s appointment decision, it is important that the foundation’s board notifies the County Administrative Board about the change as soon as possible so that adjustments to the appointment can be made.

The trustee assignment ends if the trustee notifies it to the County Administrative Board, see 2 chapter 19 § 1 section the Foundation Act.

The County Administrative Board may appoint accountants in different situations.

Read more about when the County Administrative Board may appoint accountants to foundations, see Appointment of accountant in certain foundations.

In some cases the County Administrative Board shall appoint and dismiss accountants in Government-managed foundations. The value of the assets determines when this needs to happen.

The value of the assets determines who is authorized to appoint and dismiss accountants in foundations managed by a Government agency.

Authorized to appoint and dismiss accountants to foundations managed by a Government agency is:

  • the Government agency’s board or the head of the agency – if the foundations assets are less than 100 price base amounts (lagen (1962:381) om allmän försäkring, se 23 § the Foundation Act (1995:1280)).
  • The County Administrative Board of Stockholm County – if the foundations assets exceeds 200 price base amounts (socialförsäkringsbalken (2010:110)).

The County Administrative Board appoints accountant after a public procurement. The procurement usually takes place annually in accordance with the Public Procurement Act (1992:1528).

To enable the County Administrative Board to fulfill the procurement, we need the following information from the relevant Government agencies:

  • the name of the foundation
  • organization registration number
  • contact
  • book value
  • market value

Supported by the Foundation Act, the County Administrative Board may appoint accountants in common foundations, fundraising foundations and collective agreement foundations.

General requirements for accountants

A foundation must have at least one accountant, see 4 chapter 1 § the Foundation Act (1994:1220).

If the foundation is under a bookkeeping obligation under the Bookkeeping Act (1999:1078), at least one accountant must be a chartered accountant or authorized. At least one accountant must be a chartered accountant or authorized, see 4 chapter 4 § 1 section the Foundation Act.

According to 4 chapter 4 § 2 section the Foundation Act, at least one accountant must be a chartered accountant or authorized if the foundation meets more than one of the following conditions:

  1. the average number of employees in the foundation has, during each of the past two financial years, been more than 50,
  2. the foundation’s reported balance sheet total has, during each of the past two financial years, been more than 40 million SEK,
  3. the foundation’s reported net sales has, for each of the two past financial years, been more that 80 million SEK.

According to 4 chapter 4 § 3 section the Foundation Act the provisions in the second section also apply to a parent foundation of a group, if the group meets more than one of the following conditions:

  1. the average number of employees in the foundation has, during each of the past two financial years, been more than 50,
  2. the reported balance sheet total for the foundation and the rest of the groups companies has, during each of the past two financial years, been more than 40 million SEK,
  3. the reported net sales, with the addition of grants, gifts and similar income, for the foundation and the rest of the groups companies has, for each of the two past financial years, been more that 80 million SEK.

When applying the third section to 2 and 3, claims and debts between companies belonging to the same group, as well as internal profits, shall be eliminated. The same applies to income and expenses related to transactions between companies belonging to the same group, as well as change in internal profit.

The Government, or the authority determined by the Government, may, in the cases referred to in the second and third sections, decide that another authorized accountant than a chartered accountant, or an authorized accountant, who has passed the auditor’s degree, may be appointed. Such a decision is valid for a maximum of five years, see 4 chapter 4 § 1 and 2 section the Foundation Act.

Unless otherwise stated in the foundation charter, the accountant is appointed and dismissed by the board in a foundation with its own management and (in most cases) by the trustee in foundations with anknuten förvaltning, see 4 chapter 1 § 2 and 3 sections the Foundation Act.

The County Administrative Board’s appointment of accountant

The County Administrative Board may appoint an accountant to a foundation if

  1. an accountant has not been appointed,
  2. a chartered accountant or an authorized accountant has not been appointed even if required by law, see 4 chapter 4 or 5 §§ the Foundation Act,
  3. an appointed accountant is not authorized to be an accountant in accordance with the provisions under 4 chapter 3 § first section or 6 § the Foundation Act, or
  4. a regulation in the foundation charter about the number of accountants, or about the qualification of the accountant, has been infringed.

In the cases referred to under 1 to 4 in the first section above, the board or the trustee is obligated to notify the County Administrative Board, if a correction is not made by the party responsible for appointing an accountant.

An appointment according to the first section shall be announced after consulting the foundation and is valid until a new accountant is appointed. At an appointment of an accountant, in cases referred to in the first section 2-4, the County Administrative Board shall dismiss the former appointed accountant, see 4 chapter 8 § the Foundation Act.

Notification

The foundation’s board or the trustee should notify a situation where an accountant needs to be appointed. The board or the trustee should then propose a person who can be appointed.

The notification shall be submitted as soon as it becomes known that an accountant needs to be appointed. An excerpt from the board minutes or the trustee’s protocol showing who has been proposed should be attached to the notification.

If the foundation is registered in the foundation register, it is important to submit full information about the proposed person/persons.

The County Administrative Board’s review

The purpose of the County Administrative Board’s appointment is to ensure that the foundation has a qualified accountant.

The County Administrative Board may not appoint an accountant who

  1. is the founder or the trustee of the foundation,
  2. alone, or in liason others, represent the foundation in accordance with 2 chapter 16 or 23 § the Foundation Act or is a representative of the trustee or, if the foundation is managed by a partnership company
  3. is a partner in the company,
  4. alone, or in liason with others, have the right to represent a subsidiary company of the foundation or the trustee or, if the subsidiary company is a partnership company, is a partner in the company,
  5. assists the foundation in keeping accounts or in managing the foundation’s wealth or control over their wealth,
  6. is employed by, or otherwise subjected to or dependent on, the foundation or the trustee or any other referred to in 1 to 4,
  7. is taking part in the same business as the one who professionally assists the foundation in basic bookkeeping or in keeping accounts or in managing the foundations wealth or control over their wealth, ,
  8. is a partner to, or married to, or a sibling of, or a relative of, a person referred to in 1 to 4, or is an in-law in the right ascending or descending line of such a person or so that one is married to the other’s sibling, or
  9. is in debt to the foundation or the trustee or to a subsidiary company of the foundation or the trustee, or has obligations for which the foundation, the trustee or the subsidiary company of the foundation has provided security.

In a subsidiary company, a person who, under the first section, is not qualified to be an accountant may not be an accountant in the parent company.

At the audit, an accountant may not hire anyone who, under the first and second sections, is not authorized to work as an accountant. However, if the parent company or the subsidiary company has someone employed to exclusively or essentially handle the foundation’s or the subsidiary company’s internal audit, or both their internal audits, the accountant may hire such an employee to the extent that it is consistent with generally accepted accounting principles, see 4 chapter 6 § the Foundation Act.

The County Administrative Board will announce the appointment/appointments and the duration of the appointment in an administrative decision.

Please observe

If a change occurs, which is related to the information that forms the basis of the County Administrative Board’s appointment decision, it is important that the foundation’s board notifies the County Administrative Board about the change as soon as possible, so that adjustments to the appointment can be made.

An accountant is appointed for a limited time or until further notice.

An assignment to remain an accountant until further notice ends when a new accountant has been appointed. A time limited assignment as an accountant ends prematurely if the accountant notifies the one who appointed him, or if he is dismissed by someone who, under 4 chapter 1 § second section the Foundation Act, has the right to do so.

If a time limited assignment as an accountant ends prematurely, the accountant must immediately notify the County Administrative Board, if the assignment was related to a foundation under a bookkeeping obligation. In the notification, the accountant must provide a description of the observations he made in his review of the foundation during the part of the current financial year that was covered by his assignment. Applicable provisions on audit reports under 4 chapter 11 § third and fourth sections the Foundation Act applies to the notification. A copy of the notification shall be submitted to the foundation’s board or trustee.

The provision of the aforementioned section does not apply to foundations that are under limited supervision, see link to Common foundation.

A minor or a person declared bankrupt or a person with a trustee in accordance with 11 chapter 7 § in the Children and Parents Code may not be an accountant.

The accountant must have adequate insight and experience of accounting and working with financial issues, related to the foundation’s charter and the nature and scope of its assets, to be able to fulfill the audit mission, see 4 chapter 3 § 1 and 2 section the Foundation Act.

The foundation’s board of directors or the trustee should notify a situation where an administrator needs to be appointed in place of the board or the trustee.

There are situations in which a board or trustee is prevented from representing the foundation in a matter where the foundation needs to be represented.

The County Administrative Board may then, if requested from the foundation’s board or trustee, appoint an administrator to represent the foundation in their place, see 2 chapter 14 § 2 section and 21 § 3 section the Foundation Act (1994:1220).

Notification

The foundation’s board or trustee should notify a situation where an administrator needs to be appointed in place of the board or trustee. The board or trustee should then propose a person who can be appointed.

The notification shall be submitted as soon as possible from the time it becomes known that an administrator needs to be appointed. An excerpt from the board minutes or the trustee’s protocol, showing who has been proposed, should be attached to the notification.

If the board is registered in the foundation register it is important to submit full information about the proposed person/persons.

The County Administrative Board’s review

The purpose of the County Administrative Board’s appointment is to appoint an administrator to represent the foundation in the board’s or trustee’s place.

A minor or a person declared bankrupt or a person with a trustee in accordance with 11 chapter 7 § in the Children and Parents Code may not be a board member, see 2 chapter 10 § 2 p the Foundation Act, and therefore neither be appointed administrator.

The County Administrative Board will announce the appointment, the function and the duration of the appointment in an administrative decision.

Please observe

If a change occurs, which is related to the information that forms the basis of the County Administrative Board’s appointment decision, it is important that the foundation’s board notifies the County Administrative Board about the change as soon as possible, so that adjustments to the appointment can be made. 

In a common foundation, fundraising foundation and collective agreement foundation the chairperson has the important responsibility to call for a board meeting, see 2 chapter 11 § 1 section the Foundation Act. If the chairperson is missing, the board cannot be called to meetings in a satisfactory manner.

In a foundation with their own management, the supervisory authority shall appoint a chairperson in cases where someone other than the board is supposed to appoint the chairperson, but fails to do so.

The appointment is valid until a new chairperson has been appointed in a duly manner. However, if the former chairperson has been dismissed for a certain period of time, the appointment of the chair is valid for the duration of the dismissal (Förordnande vid talan om entledigande as well as 9 chapter 7 § the Foundation Act).

Notification

The foundation’s board should notify a situation where a chairperson needs to be appointed. The board should then propose a person/persons who can be appointed.

The notification shall be submitted as soon as possible from the time it becomes known that the board is missing a chairperson. An excerpt from the board minutes showing who has been proposed should be attached to the notification.

If the foundation is registered in the foundation register, it is important to submit full information about the proposed person/persons, see link to Registration.

The County Administrative Board’s review

The purpose of the County Administrative Board’s appointment is to ensure that there is a chairperson so that the board can be called for meetings. The chairperson is a member of the board.

A minor or a person declared bankrupt or a person with a trustee in accordance with 11 chapter 7 § in the Children and Parents Code may not be a board member, see 2 chapter 10 § 2 p the Foundation Act, and therefore neither be appointed chairperson.

The County Administrative Board will announce the appointment/appointments and the duration of the appointment through an administrative decision.

If the foundation is registered in the foundation register, a new version of the foundation’s register certificate will be attached to the decision.

Please observe

If a change occurs, which is related to the information that forms the basis of the County Administrative Board’s appointment decision, it is important that the foundation’s board notifies the County Administrative Board about the change as soon as possible so that adjustments to the appointment can be made.

If the County Administrative Board has appointed a chairperson to a board with two or more members, the assignment ends if the chairperson notifies it to the County Administrative Board, se 2 chapter 9 § 2 section the Foundation Act.

Det är vanligt att vissa uppgifter som finns i stiftelseregistret för en stiftelse behöver ändras eller tas bort.

Sådana situationer uppstår till exempel vid förändringar i styrelsen eller flyttning till ny adress. Ändringarna kan ibland vara kopplade till föreskrifter i stiftelseförordnandet. Att ändra eller upphäva föreskrifter i stiftelseförordnandet kräver ofta tillstånd från Kammarkollegiet.

Anmälan för registrering i stiftelseregistret ska genast göras när en ändring har inträtt i:

  • Stiftelsens postadress och telefon.
  • Styrelseledamöternas namn, personnummer, bostadsadress, postadress och telefon eller förvaltarens namn eller firma, postadress och telefon.
  • Revisors namn, personnummer, postadress. Om revisorn är ett registrerat revisorsbolag ska anges vem som är huvudansvarig revisor samt bolagets organisationsnummer.
  • stiftelsens sätesort.
  • vem som ska vara ordförande (gäller inte om förvaltningen handhas av en juridisk person).
  • vem eller vilka som har rätt att företräda stiftelsen (firmateckning).
    Har styrelsen eller förvaltaren beslutat att rätten att företräda stiftelsen samt att teckna dess namn och firma får utövas endast av två eller flera i förening, ska detta också anmälas för registrering i stiftelseregistret - någon annan inskränkning i rätten att företräda stiftelsen och att teckna dess namn och firma får inte registreras). Protokoll från styrelsens eller förvaltarens beslut ska bifogas.
  • stiftelsens förmögenhet så att stiftelsen är att anses som upplöst och därmed ska avregistreras.
  • styrelseledamöters eller förvaltares konkursfrihet m.m.
    Om någon av styrelsens ledamöter eller förvaltaren försatts i konkurs eller ställts under förvaltning får de inte vara ledamöter respektive förvaltare för stiftelsen. Protokoll från behörig myndighet (tingsrätt) om konkurs eller beslut om förvaltning ska bifogas.
  • styrelseledamöters eller firmatecknares rätt att företräda näringsdrivande stiftelse.
    Om någon av styrelsens ledamöter eller firmatecknare i en näringsdrivande stiftelse belagts med näringsförbud får de inte vara styrelseledamöter respektive firmatecknare för stiftelsen. Protokoll från behörig myndighet (tingsrätt) om näringsförbud ska bifogas.

Ändring av uppgifter om stiftelsens revisorer ska också anmälas så snart förändringar skett. Ändringarna anmäls enklast genom att använda Länsstyrelsens ändringsblankett.

Observera att en styrelse eller förvaltare ska föra protokoll över beslut som fattas. Därför är det viktigt att bifoga kopia av protokollet när förändring skett i styrelse, firmateckning eller liknande.

När Länsstyrelsen gjort ändringarna i stiftelseregistret skickas alltid ett nytt registreringsbevis som bekräftelse på förändringarna.

Ibland kan en stiftelse behöva ändra föreskrifter i stiftelseförordnandet. Hur en ändring genomförs och vilka regler som gäller beror dels på vad för slags föreskrift som ska ändras och dels på om stiftelsen har ett giltigt så kallat ändringsförbehåll.

Ett ändringsförbehåll är en föreskrift som reglerar styrelsens, förvaltarens eller någon annans rätt att ändra föreskrifter i stiftelseförordnandet. Ändringar av en föreskrift som berör stiftelsens ändamål kräver alltid tillstånd av Kammarkollegiet.

Det är inte möjligt att göra tillägg till ett stiftelseförordnande. Det måste vara fråga om ändring, upphävande eller att i ett särskilt fall få åsidosätta befintliga föreskrifter i ett stiftelseförordnande.

Stiftelser utan ändringsförbehåll

Ändringar av en föreskrift som berör stiftelsens ändamål kräver alltid tillstånd av Kammarkollegiet. Till ändamålsföreskrifter hör även föreskrifter som reglerar att endast avkastningen får användas till ändamålet eller att en viss del av avkastningen ska läggas till kapitalet. Enligt huvudregeln krävs även Kammarkollegiets tillstånd för ändringar av föreskrifter som berör något av följande:

  • hur stiftelsens förmögenhet ska vara placerad,
  • om stiftelsen ska ha egen eller anknuten förvaltning,
  • av vem en styrelseledamot eller förvaltare entledigas eller utses samt hur styrelsen ska vara sammansatt,
  • styrelsens beslutförhet eller omröstningsförfarande,
  • arvode till styrelsens ledamöter eller förvaltaren,
  • räkenskaper eller årsredovisning för stiftelsen,
  • revision, eller
  • rätt att föra talan om skadestånd till stiftelsen eller om entledigande av styrelseledamot eller förvaltare, se 6 kap. 1 § 1 st stiftelselagen.

Om stiftelsen får Kammarkollegiets tillstånd att ändra en föreskrift som påverkar uppgifterna i stiftelseregistret måste stiftelsen anmäla det till Länsstyrelsen.

Ändring av föreskrifter som inte berör stiftelsens ändamål eller något av ovanstående kräver Länsstyrelsens tillstånd. Ansökan om tillstånd till ändringen ska göras av styrelsen eller förvaltaren och kopia på beslutsprotokoll ska bifogas. Av ansökan ska skälen för ändringen framgå. Det ska inte vara fråga om enbart rent språkliga ändringar.

Stiftelser med ändringsförbehåll

Ett ändringsförbehåll är en föreskrift som anger att styrelsen, förvaltaren eller någon annan har rätt att ändra föreskrifter i stiftelseförordnandet.

Hur en ändring av föreskrifter i ett stiftelseförordnande för en stiftelse som har ett ändringsförbehåll ska hanteras beror på om stiftelsen har bildats före eller efter 1996 då stiftelselagen trädde i kraft.

Stiftelser bildade före 1996

För att ändringsförbehåll för en stiftelse bildad före 1996 ska anses vara giltigt och möjligt att tillämpa krävs det att det är utformat på visst sätt. Föreskriften måste ange att rätten att ändra inte omfattar stiftelsens ändamål. Ändring av ändamålet kräver alltid Kammarkollegiets tillstånd.

Om ändringsförbehållet inte undantar stiftelsens ändamål utan till exempel endast anger att beslut om ändring av föreskrifterna ska fattas av styrelsen eller med en viss röstmajoritet är det inte tillämpbart som ett ändringsförbehåll, men kan vara giltigt som en beslutsförhetsregel. Stiftelser med en sådan ändringsföreskrift måste vid ändring av föreskrifter i stiftelseförordnandet tillämpa de regler som gäller för stiftelser utan ändringsförbehåll som beskrivits ovan.

Är ändringsförbehållet giltigt får styrelsen eller förvaltaren fatta beslut om ändring av föreskrifterna i stiftelseförordnandet. Ändringen ska sedan anmälas till Länsstyrelsen. Till anmälan ska kopia på beslutsprotokoll bifogas. Om ändringsförbehållet föreskriver att ändringarna dessutom ska godkännas av en eller flera fysiska eller juridiska personer ska det följas. Om någon eller några av dessa personer har avlidit eller upphört kan stiftelsen inte längre göra några ändringar med stöd av ändringsförbehållet. Då gäller samma regler för ändring som för stiftelser utan ändringsförbehåll.

Länsstyrelsen prövar om ändringsförbehållet är att anse som giltigt och om stiftelsens egna föreskrifter har följts. Om så är fallet meddelas stiftelsen det skriftligt. Om ändringsförbehållet inte är att anse som giltigt eller att stiftelsens föreskrifter inte har följts meddelar Länsstyrelsen stiftelsen skriftligen att ändringen inte är gällande gentemot stiftelsen och att eventuellt Kammarkollegiets tillstånd måste sökas.

Stiftelser bildade 1996 eller senare

Stiftelselagen trädde i kraft 1996 och reglerar frågan om hur ett ändringsförbehåll ska vara utformat.

För giltighet krävs det att stiftaren uttryckligen i stiftelseförordnandet har föreskrivit att styrelsen eller förvaltaren utan tillstånd av myndighet får ändra, upphäva eller åsidosätta särskilt angivna föreskrifter i stiftelseförordnande som berör andra frågor än stiftelsens ändamål.

Ändring av stiftelsens ändamål kräver alltid Kammarkollegiets tillstånd. För ändring av övriga föreskrifter krävs det att styrelsen eller förvaltaren fattar beslut om ändring och underrättar Länsstyrelsen om det. Till underrättelsen ska kopia på beslutsprotokoll bifogas.

Styrelsens eller förvaltarens beslut om ändring gäller från och med den dag då tre månader förflutit sedan underrättelsen kom in till Länsstyrelsen. Detta förutsätter att ändringsförbehållet är giltigt, se ovan.

När Länsstyrelsen fått underrättelse om ändringen prövar Länsstyrelsen om stiftelseförordnandets ändringsföreskrift är giltig. Är ändringsföreskriften inte giltig ska samma regler som gäller för stiftelser utan ändringsförbehåll tillämpas, se ovan. Stiftelsen meddelas då att ändringen inte är giltig gentemot stiftelsen. Länsstyrelsen prövar även om ändringen strider mot någon bestämmelse i stiftelselagen. Om ändringen strider mot stiftelselagen kan Länsstyrelsen fatta beslut om att förbjuda styrelsen eller förvaltaren att tillämpa beslutet. Om beslutet om ändring har fattats i enlighet med stiftelseförordnandets bestämmelser och reglerna i stiftelselagen meddelas stiftelsen det skriftligen.

Contact