Chapter 1. Introductory provisions



§ 1 a foundation formed by



1. pursuant to article 2 of the Decree,



2. the appointment under Chapter 11. section 1,



3. appointment of the collective agreement under Chapter 11. section 3, or



4. the establishment of the staff pension fund or Foundation

under the Act (1967:531) if securing the pension commitment, etc.



For such foundations referred to in the first subparagraph 2 and 3 applies

the provisions of this Act only to the extent set out in

11 kap. For foundations referred to in the first paragraph 4 applies only to the law

If securing the pension commitment, etc.



section 2 of the a foundation formed by property according to the appointment of a

or more founders are separated for long-term managed as a

independent fortune for a specific purpose.



The Foundation's property shall be deemed to be separate when it has been about

the hand of someone who is committed to manage it in accordance with

Foundation settlement.



section 3 of the order shall be A Foundation in writing and

signed by its founder or founders. The provision in section 9

shall not apply.



A valid testamentary appointment should be accepted as a

Foundation appointment under this act notwithstanding the first

paragraph. Law (2008:86).



4 of a Foundation may acquire rights and assume obligations

and be a party to legal proceedings.



For a Foundation's obligations responds only to the Foundation's assets.



paragraph 5 of a Foundation is the parent Foundation and another legal entity

is a subsidiary, if the Foundation



1. holds more than half of the votes for all the shares in

the legal entity,



2. own shares of the legal entity and because of contracts

with other partners in this disposes of more than half of

the votes for all the shares,



3. own shares in the legal person and has the right to appoint

or set aside more than half of the members of its Board of Directors

or equivalent governing body, or



4. own shares in the legal person and has the right to

lonely exercise a dominant influence over this because of

agreement with the legal entity or by reason of precept in

its articles of Association, partnership agreements or similar

Bylaws.



Furthermore, a legal entity, a subsidiary of

the parent Foundation, another subsidiary of

the parent Foundation or Foundation with one or

several other subsidiaries or other subsidiaries

together



1. holds more than half of the votes for all the shares in

the legal entity,



2. own shares of the legal entity and because of contracts

with other partners in this disposes of more than half of

the votes for all the shares, or



3. own shares in the legal person and has the right to appoint

or set aside more than half of the members of its Board of Directors

or equivalent governing body.



If a subsidiary owns shares in a legal person and on

because of the agreement with the legal entity or by

provision in its articles of Association, partnership agreements or

comparable bylaws alone has the right to exercise a dominant

influence over the legal person, is also this

subsidiaries of parent Foundation.



The parent Foundation and subsidiaries together form a group.



With Group companies referred to in this law company in the same group.

Law (1999:1106).



section 5 (a) in the cases referred to in paragraph 5, first subparagraph, 1-3

subparagraph, such rights that belong to anyone who

acting in his own name but on behalf of another natural or legal

person's behalf shall be deemed to accrue to the person.



In determining the number of votes in a subsidiary undertaking to be taken into account

not the shares in the subsidiary held by the company

itself or by its subsidiaries. The same applies to shares that

the possession of the person acting in his own name but on behalf of the subsidiary's

or its daughter company. Law (1999:1106).



5 (b) for the purposes of section 5 and 5 a § § ' shares

shares and other equity of legal persons. Law (1999:1106).



section 6 of a Foundation shall have a name. The name must contain the word

Foundation.



None other than a Foundation, in its name using the word Foundation

or an abbreviation of that Word.



Provisions concerning the Foundation's firm, see Chapter 8.



Article 7 the provisions of §§ 5-5 b, section 6, first paragraph, and 2-10 Cape.

does not apply in the case of foundations whose assets under

Foundation settlement may only be used for the benefit of

certain natural persons. Law (1999:1106).



section 8 of Chapter 9. provides for foundations are under

supervision by a supervisory authority. In Chapter 10. There are provisions

If that foundations must be registered in a

the register of foundations. Law (2009:244).



section 9 of an act under this Act to be signed may,

If something else not listed, are signed with advanced

electronic signature pursuant to the Act (2000:832) if qualified

electronic signatures. Law (2008:86).



Chapter 2. Management



General management



section 1 of the Regulations of the foundation settlement shall be followed in

the management of the Affairs of the Foundation, unless regulations

contrary to any provision of this Act.



section 2 If a commitment to managing the Foundation's assets in accordance with

Foundation settlement is made by one or more natural persons,

There is own management. Such a commitment will be made by a legal

person, related management.



The natural persons who have committed to managing

the Foundation's assets in accordance with Foundation appointment forms

Board of the Foundation. In the case of such disposal of property

referred to in Chapter 1. paragraph 2(2) of the Foundation may be represented by

someone who must join the Board.



The legal person which has committed itself to manage the Foundation's

property is the trustee for the Foundation. If the State has made such a

commitment, it is instead the authority that has made the commitment for

the account that is the trustee.



section 3 of the Board or the manager responsible for ensuring that the provisions of

Foundation settlement followed.



The first paragraph does not have responsibility for the Board or trustee for

measures taken in accordance with the mandate of the Foundation

someone other than the Board in regards to appoint or remove

members or the Chairman of the Board of directors or by someone other than the

the Board of directors or the Manager in regards to appoint or remove an auditor of

Foundation or to determine the fees for the Board of Directors, liquidator or

the Auditors.



Nor does it entail the responsibility of the first paragraph of the Board or

the trustee for the contents of an auditor's duties to the extent that there are

Regulation of foundation settlement.



4 section in so far as it does not follow by Foundation mandate how the Foundation's

Fortune shall be located, the Board or the Manager

to the Fortune is placed in an acceptable manner.



§ 5 The Foundation shall place his fortune shared with other

foundations, subject of foundation settlement.



section 6, a Foundation may not provide cash loans to or providing security

for the benefit of



1. its founder or Manager,



2. a person who alone or jointly with others, represent the Foundation

pursuant to section 16 or 23 or representing the trustee or, if the Foundation

managed by a partnership, it who are partners in a company,



3. the person who alone or together with others, have the right to

represent a daughter company to the Foundation or, if the undertaking is a

trading companies, are partners in a company,



4. a person who is married to or are sibling or relative of right up-or

descendants of a person referred to in 1-3,



5. the besvågrad with a person referred to in 1-3 in the correct up-

or descending line or so that one is or has been married to

the other's sibling, or



6. a legal entity over the activity of someone referred to in 1-5

has a controlling interest.



The first subparagraph 4 and 5 shall also refer to it as the

because of the common-law relationship is similarly related to a

person referred to in the first subparagraph 1--3.



First paragraph 2-5 and the second paragraph does not apply to lending to

someone to whom these provisions apply if the Foundation shall

promote its purpose by providing loan to or ask

security of individuals and the borrower belongs to the

persons who will benefit. The first subparagraph 6,

not if the debtor is a subsidiary of the Foundation.



section 7 of the Board or manager shall decide on the name of the Foundation, if

Foundation settlement did not contain any provision concerning the name for

the Foundation.



The provisions of this law on the regulations in a foundation mandate

also applies to decisions taken under the first subparagraph.



§ 8 the Board or manager responsible for that Foundation

fulfill their obligation in accordance with the accounting law, accounting, etc.

(1999:1078) or, if applicable, its obligation to bring

accounts referred to in Chapter 3. section 2 of this Act.



The Board of directors or the manager responsible for the

Foundation settlement and other documents relating to the Foundation

kept in an orderly and safe manner. Law (1999:1106).



Own management



§ 9 the Board shall appoint and dismiss members of the subject

of foundation settlement.



A mission as a member of a Board with two or more members

expires, if the Member notifies it of the designating

or, if that person cannot be reached, with the Board.



A mission as a member of a Board with only one Member

expires, if the Member notifies it of the regulator and

in the who has appointed him or her, if that person can be reached.




section 10 of the Board of a Foundation may not consist solely of its founder or

the founder members. The person is a minor or is bankrupt or who has

trustee under Chapter 11. 7 § parental code cannot be

Member of the Board of Directors.



section 11, a member of the Board of Directors shall be the Chairman. The Chairman

shall ensure that meetings are held when necessary. The Board of Directors shall

be convened if a Board member requests it.



The President shall be elected by the Board of Directors. In the event of a tie, the election is decided

by drawing of lots.



The provisions of the second paragraph is only valid if the subject

of foundation settlement.



section 12 of the Board of Directors is quorate if more than half of the entire number of

Board members are present. If the foundation settlement

provides that more members of the Board must be present, apply in

Instead it. Unless a special Foundation provides for appointment

majority vote, comes as the Board's decision as more than

half of those present voted for or, in the event of a tie, the

as Chairman.



section 13 of the Board's decision, it should be kept.

The minutes shall be signed by the person who has been

protocol drivers. It will be adjusted by the President, if he

not have had the Protocol. Law (2009:244).



section 14 of The Board Member should not deal with matters related to the agreement

between him and the Foundation. He also may not deal with the issues

If agreement between the Foundation and third parties, if he in question has a

material interest which may conflict with the Foundation's. With the agreement

assimilated other legal transaction and lawsuit or other action.



Board of Directors referred to in the first subparagraph, unable to act on behalf of the Foundation,

the supervisory authority may, on the request of the Board appoint a trustee

the Board of Directors to represent the Foundation in place.



section 15 A member of the Board of Directors is entitled to equitable remuneration. Decision on

fees may be taken by the Board.



The first paragraph is only applicable unless otherwise required by law, in

Foundation settlement.



section 16 of the Board represents the Foundation and sign its name

and firm.



When a foundation registered in the foundations register, may

the Board of Directors may authorize someone else to represent the Foundation and

take out its name and business name. The Board may at any time

revoke such authorisation. The provisions of paragraph 14 of the

applies in the case of those who have received such authorization

Although he is not a Board member.



The who is a minor or is bankrupt or who have managers

According to Chapter 11. 7 § parental code may not be authorized to

represent the Foundation.



A foundation that has been declared bankrupt is represented as

undischarged bankrupt by the Board at the bankruptcy

beginning. The provisions of section 9 applies, however, during the bankruptcy.

Law (2009:244).



16 a section about the Foundation does not have an authorized representative who is

resident in Sweden, the Board shall authorize a person who is

living here to accept service on behalf of the Foundation

(the particular method of receiver). Such authorisation may

not be left to someone who is a minor or who have

trustee under Chapter 11. 7 § parental code. Act (2005:246).



section 17 Of the Board or any other representatives of the Foundation has

carried out an act of the Foundation, and in so doing exceeded its

competence, the Act does not apply to the Foundation, if it against

the Act is done knew or should have known that

the authority was exceeded.



section 18 If there are alternates for the members of the Board, apply

the provisions of this law if members of the Board also on

the alternates.



Affiliated management



section 19 of a mission as stewards ends, if the trustee report

that of the regulator, and of those who have appointed him, if

He can be reached.



Its founder may not be managers. The who is bankrupt,

not be trustees.



section 20 Of the decision that the trustee takes on Foundation

It is to be taken. The minutes shall be signed by the

that has been the protocol drivers. Decisions are taken at a

meeting, the Protocol be adjusted by the President, if

It has not brought the Protocol. Law (2009:244).



section 21 Manager may not deal with matters relating to the agreement between the

him and the Foundation. The trustee must not deal with questions

If agreement between the Foundation and third parties, if the Manager in question

has a material interest which may be contrary to the Foundation.

With contracts or other comparable trial proceedings.



The first subparagraph shall apply also to the representatives of the administrator.



Is the trustee referred to in the first subparagraph, unable to represent

the Foundation, the supervisory authority may, on request of the Manager of an order

a good man to represent the Foundation in the Manager's place.



section 22 of the trustee shall be entitled to reasonable fees in arrears for

calendar year. Decision on fees may be made by the trustee.



The first paragraph is only applicable unless otherwise required by law, in

Foundation settlement.



section 23 of the trustee representing the Foundation and sign its name

and firm.



When a foundation registered in the foundations register, may

the trustee may authorize someone else to represent the Foundation

and take out its name and business name. The trustee may at any time

revoke such authorisation. The provisions of section 21

applies in the case of those who have received such authorization

even if he or she is not representative of the nominee.



The who is a minor or is bankrupt or who have managers

According to Chapter 11. 7 § parental code may not be authorized to

represent the Foundation.



A foundation that has been declared bankrupt is represented as

the bankrupt by the trustee of the bankruptcy

beginning. However, the provisions of section 19 during the bankruptcy.

Law (2009:244).



23 a section about the Foundation or its managers have no

authorized representative who is resident in Sweden, the trustee

authorizing a person who is a resident here on behalf of the Foundation

accept service (special service recipients). Such a

authorization shall not be granted to anyone who is a minor or

that has managers under Chapter 11. 7 § parental code.

Act (2005:246).



section 24 Has the trustee or any other representatives of the Foundation

carried out an act of the Foundation, and in so doing exceeded its

competence, the Act does not apply to the Foundation, if it against

the Act is done knew or should have known that

the authority was exceeded.



Chapter 3. Accounting and annual report, etc.



Posting



section 1 of the accounting Act (1999:1078) is provided for when a

Foundation's posting required and if it is to end the

current accounts with an annual report or a

the annual financial statements.



On the accounting obligation ceases, this shall be notified to the

the supervisory authority. Law (1999:1106).



Accounts



section 2 of the Foundations that are not posting required by

the accounting Act (1999:1078) to continuously keep accounts

over the amounts paid to or paid by

the Foundation. There be vouchers for check-in

payouts. A foundation that has his fortune in common

placed with another Foundation's fortune, may

the jointly placed the fortune to have accounts that are

in common with the other Foundation.



The accounts shall be closed with a summary for each

fiscal year. By compiling the assets and

liabilities at the beginning and end, as well as revenue and

expenditure during the financial year. In the statement shall also

sets the value of the Foundation's assets at the end of the

end of the year.



Documents, micro and machine-readable media used for

maintaining accounting information shall be durable and lightweight

accessible. They shall be preserved until the seventh year

After the end of the calendar year in which the fiscal year ended.

They should be stored in Sweden, in orderly condition and at a safe

and orderly manner.



After special procedure by the regulatory authority, a copy

of the compilation referred to in the second subparagraph be filed there.

Such injunction shall be issued when someone requests it. the decision

injunction may be subject to a penalty. Question about imposing penalty payments

examined by the supervisory authority. Law (2010:1511).



The value of Foundation assets



section 3 in determining the value of the Foundation's assets in accordance with

paragraph 2, second subparagraph, each asset is up to a value

corresponding to the what asset can be deemed to be sold under a

sale under normal conditions. Real estate and

buildings, movable property, however, is taken up to the assessed value

If such a value exists. Law (1999:1106).



4 repealed by law (1999:1106).



paragraph 5 of article 2 of the New name.



section 6 of the New designation section 3



Annual report, etc.



7-12 sections have been repealed by law (1999:1106).



Chapter 4. Revision



§ 1 a Foundation shall have at least one auditor.



Unless otherwise provided in the foundation settlement, be appointed and

dismissed the accountant in a foundation with its own management of

the Board of Directors.



Unless otherwise provided in the foundation settlement, be appointed and

dismissed the accountant in the management of a foundation tied



1. Trustee's highest decision-making body,



2. the Government or the authority, as the Government decides, if

the trustee is a public body, or



3. all members of the Association, if the trustee is a

trading companies.



In a trust referred to in section 2 of the 5 law (2002:1022) if the revision

of government activities, the National Audit Office appoint one or

more auditors to participate in the audit together with other

Auditors. Law (2002:1033).




section 2 unless the foundation settlement, a foundation

have one or more deputies. The provisions of this law

If Auditors also apply to Deputy Auditors.



section 3 of The who is a minor, bankrupt or subject to

disqualification or who have managers under Chapter 11. 7 §

parental code may not be certified.



An auditor must have the insight and experience of accounting

and economic conditions, taking into account the Foundation's

purposes and the nature and value of Foundation assets is required

for the fulfilment of the mission.



The auditor may also be designated a registered firm.

Rules on who may be responsible for the audit

and if the obligation found in section 17 of the Auditors Act

(2001:883). the provisions of section 6 of this chapter apply to:

the principal.



To an auditor of a subsidiary should at least one of the parent Foundation

Auditors are appointed, if it can be done. Law (2001:887).



4 § at least one auditor shall be authorized or approved

Auditor, about the Foundation according to the accounting Act (1999:1078) is

required to draw up annual accounts.



At least one auditor shall be a chartered accountant, about the Foundation

meet more than one of the following conditions:



1. the average number of employees in the Foundation during each

of the last two financial years amounted to more than 50,



2. the Foundation's reported total assets have for each

one of the last two financial years amounted to more than 40

million,



3. the Foundation's reported net sales with the addition of

contributions, gifts, and other similar revenue for each

one of the last two financial years amounted to more than 80

million.



The second paragraph also applies to a parent Foundation in a group

If the Group meets more than one of the following conditions:



1. the average number of employees in the Group during each

of the last two financial years amounted to more than 50,



2. the Foundation and the other group companies ' reported

balance sheet for each of the last two

financial years amounted to more than 40 million,



3. the Foundation's and the other group companies ' reported

net sales with the addition of grants, gifts and other

similar revenues that the Foundation has a feature for each

one of the last two financial years amounted to more than 80

million.



For the purposes of applying the third subparagraph 2 and 3, the requirements

and liabilities between group companies, as well as internal profits,

are eliminated. The same is true for revenues and expenses

related to transactions between the consolidated companies, as well as

change of internal profit.



For a foundation that is covered by the second or third subparagraph

may the Government or the authority which the Government of

a single case may decide that instead of a

Certified Auditor may be appointed a certain approved auditor. A

such a decision is valid for a maximum period of five years. Team (2013:220).



§ 5 in the case of other foundations than those referred to in paragraph 4 of the first paragraph,

the regulatory authority may decide to at least one auditor shall be

authorized or approved auditor.



section 6, it shall not be an accountant who



1. is the Foundation's settlor or trustee,



2. either alone or together with others representing the Foundation

According to Chapter 2. section 16 or 23 or representing the trustee or,

If the Foundation is managed by a commercial company, are partners in a

the company,



3. either alone or together with others, have the right to represent a

a subsidiary of the Foundation or to the administrator or, if

the subsidiary is a partnership, the partner of the company,



4. advises on the implementation of the Foundation's accounts or at

the Foundation's wealth management or control of the Foundation

above,



5. is an employee of, or otherwise adopt a child

or dependency to the Foundation or to the administrator

or to any other provided for in 1-4,



6. works in the same company as the professional advising

Foundation in basic bookkeeping or operation of accounts

According to Chapter 3. section 2 or at the Foundation's wealth management

or the Foundation's control over



7. are married or cohabiting with or sibling or relative in

the right ascending or descending line to a person referred to in 1-4

or is besvågrad with such a person in the correct up-or

descending line or so that one is married to the other's

sibling, or



8. is in debt to the Foundation or the trustee or

to a subsidiary of the Foundation or to the administrator

or obligations for which the Foundation, trustee or

a subsidiary of the Foundation or the liquidator has lodged

Security.



In the case of foundations referred to in paragraph 4 of the second or third

the paragraph applies, rather than the first subparagraph 6,

It may not be an accountant who works in the same company

as the professional assists the Foundation during posting

or the keeping of the accounts referred to in Chapter 3. section 2 or at

the Foundation's wealth management or control of the Foundation

above.



In a subsidiary may not be the Auditor in accordance with the first

or the second paragraph is not competent to be an auditor of

the parent Foundation.



One auditor, the audit does not hire anyone under

first-third paragraphs are not eligible to be an auditor. Has

the Foundation, its founder, Manager or a subsidiary

any employee in his service with the task to the exclusion or

mainly be in charge of internal audit or review of

similar, however, the auditor may engage such an employee in the

extent that it is consistent with the generally accepted auditing standards.

Law (2006:401).



section 7 of the auditor appointed for specified period of time or until further notice.



A mission that auditor ceases,



1. If the auditor report of the who has appointed him or

her,



2. If the auditor dismissed on objective grounds by anyone under

paragraph 1 of the second or third paragraph shall have the right to do so, or



3. when a new auditor has been appointed.



On a mission to be the auditor for the set time expires in

early, the auditor shall immediately notify the

the supervisory authority, the Mission has been a foundation that

According to the accounting Act (1999:1078) is required to establish

annual report. The same applies if a mission to be

Auditor until further notice expires without a new auditor has

designated. The auditor shall, in the notification report for

the observations made at the review that he or she has

during the part of the current financial year as the mission

have included. For notification applies mutatis mutandis what

provided for in paragraph 11 of the third and fourth paragraphs of

the auditor's report. Copy of the notification shall be transmitted to the

the Board of Trustees or managers.



The provision in the third subparagraph shall not apply if the assignment has

been such a foundation referred to in Chapter 9. section 10 first

paragraph.



If an auditor's mission ends prematurely, or a mission to

be an accountant until further notice expires without a new auditor has

designated, the auditor and the appointed auditor

inform the supervisory authority of the reason for this.

Law (2009:567).



7 a § If an auditor's mission ends prematurely, or a

Mission to be an accountant until further notice expires without a new

the accountant has been appointed or where the provisions of paragraph 6 prevents

him or her from being an auditor, in accordance with the

paragraph 1 of the second or third paragraph has the right to appoint and dismiss

auditor take measures to a new auditor is appointed.

Law (2009:567).



section 8 Supervisor may appoint an auditor for the Foundation, about



1. any auditor is not appointed,



2. any authorised or approved auditor is not appointed in the

required by section 4 or 5,



3. an auditor may not be appointed auditor as provided for in

section 3(1) or section 6, or



4. a provision of the foundation settlement of the number of Auditors or if

the auditor's competence has been infringed.



In the case referred to in the first subparagraph 1-4 is the Board or trustee

obligation to make notification to the supervisory authority, if not correction

without delay is carried out by the person who appoints an auditor.



Term of Office referred to in the first subparagraph shall be communicated after the

the Foundation has been heard and refer to time until another auditor has

been appointed. At the appointment of Auditor in cases referred to in the first

paragraph 2-4, the supervisor should dismiss the previous

appointed auditor.



§ 9 the Auditors shall, to the extent resulting from good

professional standards review the Foundation's accounts and the

annual report, annual accounts or compilation according to Chapter 3.

2 section and the Board's or manager's

management.



If the Foundation is a parent Foundation which shall establish

consolidated financial statements, the Auditors also review

consolidated financial statements and the consolidated companies ' mutual

other circumstances.



Contains Foundation settlement regulations regarding audit shall

These are complied with, if they do not conflict with the first or second

subparagraph or to any other provision of this Act.

Law (1999:1106).



section 10 of the Board of directors or the manager shall provide the Auditors

the opportunity to implement the review to the extent

These finds necessary, and provide the information and the help

as requested by the Auditors. The same obligation has the corporate management

and Auditors in a subsidiary to an accountant in

the parent Foundation.



In Chapter 8. 2 and 16 of the annual accounts Act (1995:1554) are

provisions concerning the time at which the annual report and, in

where appropriate, the consolidated annual report shall be submitted at the latest

to the auditor.



If the Foundation is not required to draw up annual accounts

According to the accounting Act (1999:1078), annual or


the statement of the accounts referred to in Chapter 3. section 2 of the

the second subparagraph shall be submitted to the auditor within four months of

the end of the financial year. Law (2001:305).



section 11 of the auditor must provide an audit report for each

fiscal year.



In the case of foundations, which according to the accounting Act (1999:1078) is

required to prepare annual financial statements, the auditor's report

include a statement as to whether the annual accounts have been made

up in accordance with the annual accounts Act (1995:1554). Does not contain

annual report such information to be supplied pursuant to

the annual accounts Act, this fact shall be stated and the necessary

information is disclosed in the audit report, if it can be done.



In the auditor's report shall also be observed if the Auditors

at their review has found that



1. the Foundation's assets have been used in violation of the Foundation's

purposes or to its fortune is placed in violation of

Foundation settlement or by Chapter 2. 4 or 6 §,



2. any other action or omission means that

the provisions of the foundation settlement or provisions of

This Act or the Swedish annual accounts Act has not been complied with, or



3. what in 1 or 2 is a member of the Board of directors or

Manager to load or other act or omission may

give rise to liability under Chapter 5. section 1 of the first

sentence or dismissal in accordance with Chapter 9. section 6.



If the Foundation has engaged in trade or business in the

fiscal year, paragraph 30 shall also audit law

(1999:1079) is observed when the audit report is drawn up.



In a parent Foundation, the auditors submit a special

audit report for the group. In that regard, the second subparagraph shall be

and third paragraphs 2 and 3 shall apply. Law (1999:1106).



section 12 Then the Auditors in a foundation that according to

the accounting Act (1999:1078) is required to establish

annual report has completed the review process, they must write a

reference to the Auditors ' report on the annual accounts and, in

a parent Foundation, on the consolidated financial statements. Find Auditors

to the balance sheet or income statement is incorrect, the

the note also this. In a parent Foundation applies the same in

the case of the consolidated balance sheet and consolidated profit and loss account.

Law (1999:1106).



paragraph 13 of the Auditors shall submit the audit and

the Auditors ' report as well as the one of them endorsed annual and

the consolidated financial statements, annual or compilation to

the Board of directors or the Manager the last five and a half months after

the end of the Foundation's fiscal year.



14 § Erinringar as auditors to the Board or

the trustee and that have not been included in the audit report, the

make a note of the Protocol or any other Act. The document must

submitted to the Board of directors or the Manager.



section 15 the Auditors must not improperly disclose information to

outside of such Foundation's Affairs as they have

become aware of during the performance of their duties, if it can

be detrimental to the Foundation.



The Auditors are required to



1. to medrevisor, the new auditor, the supervisory authority and, if

the Foundation has been declared bankrupt, the trustee leave

the necessary information on the Foundation's Affairs, as well as



2. on request, provide information about the Foundation's

Affairs to-patient basis during

preliminary investigation in criminal cases.



The provision in the second paragraph 1 if the disclosure to the

the supervisory authority does not apply in the case of such

Foundation referred to in Chapter 9. section 10 of the first paragraph. The same

valid information in those respects in which the Foundation is

exempt from enforcement under Chapter 9. 10 a of.



The Auditors of a Foundation governed by Chapter 2. paragraph 3 of the

public access to information and secrecy (2009:400) is also required

upon request, provide information about the Foundation's

Affairs to the Member representative Auditors in

the municipality, County or municipal associations

the municipality or County is included in the.



The Auditors in a trust referred to in section 2 of the 5 law

(2002:1022) on revision of the governmental activities are

obliged to, upon request, provide information about the Foundation's

Affairs to the National Audit Office. Law (2009:461).



section 16 of the Auditors have the right to obtain from the Foundation get reasonable fees for their

Mission.



Chapter 5. Damages



1 § A Board member or trustee in the performance

of their duties intentionally or negligently causes damage

for the Foundation to compensate for the damage. The same applies if the damage

added another by breach of the provisions of

Foundation settlement, this Act or the Swedish annual accounts Act

(1995:1554). Law (2009:244).



section 2 of an auditor is liable according to the grounds

given in paragraph 1. The auditor is also responsible for harm intentionally

or negligently caused by the auditor's aide. In case

referred to in Chapter 4. 15 section 2 of this Act and Chapter 3.

section 1 of the Act (2009:62) on measures against money laundering and

However, the financing of terrorism, the auditor is responsible only for

damage due to incorrect information that the auditor or

the auditor's aides have had reasonable grounds to believe was

inaccurate.



If an audit firm's auditor, the company and the

is in charge of the audit that is liable.

Law (2010:836).



3 § If someone is liable under paragraph 1 or 2,

the compensation is to be adjusted according to what is equitable having regard to the

the nature of the document, the size of the damage and the circumstances in

otherwise.



Should multiple replace the same damage, they answer jointly and severally liable for

the damages to the extent that the liability is not modified

for any of those referred to in the first subparagraph. What someone has provided in

damages may be claimed back from the others according to what is equitable

having regard to the circumstances.



§ 4 an action for damages to the Foundation in accordance with paragraph 1 or 2 may be instituted,

except by the Board or trustee, by



1. its founder or, where its founder is deceased, his or her surviving spouse

or common-law partner, heir, heirs descendant, universal

legatees, executor or executor in

the estate of its founder,



2. a member of the Board of Directors,



3. According to the purpose of the Foundation is likely to get the benefit of

the Foundation,



4. the appointment by the Foundation has the right to bring such

action, as well as



5. the supervisory authority.



Action for damages to the Foundation in accordance with paragraph 1 or 2 may also be brought

of the Foundation's bankruptcy estate.



The person who has brought an action under the first paragraph 1--5 or other

subparagraph shall be responsible for the costs but has the right to compensation

by the Foundation of the cost covered by what has come

Foundation to benefit through the trial.



The provision in the first paragraph 5 does not apply in respect of such a

Foundation referred to in Chapter 9. section 10 of the first paragraph.



paragraph 5 of the action for the Foundation's account in accordance with paragraph 1 or 2 not

based on the crime may not be brought against



1. a Board member or trustee for the past three years have elapsed from the

the end of the fiscal year in which the decision or action

is the basis for the action taken, or being taken, or



2. an auditor for the past three years have elapsed from the time the

the audit report received by the Board or Manager came.



By way of derogation from the first subparagraph, the Foundation's

Bankruptcy Institute proceedings, if bankruptcy has been made before the

time specified in the first subparagraph has elapsed. After the expiry of the said

time, however, such action may not be instituted later than six months from the

edgångssammanträdet.



Chapter 6. Change accommodation regulations in a foundation mandate



Change accommodation after authorisation by the



1 § Board or trustee shall not, without the permission of the

Kammarkollegiet amend or repeal, or in particular cases

override the provisions of the foundation settlement relating to



1. the purpose of the Foundation,



2. how the Foundation's assets will be placed,



3. the Foundation shall have its own or affiliated

management,



4. of whom is a member of the Board of directors or the Manager dismissed

or appointed, or how the Board is to be composed,



5. the Board's quorum or voting procedure,



6. remuneration to the members of the Board or the Manager,



7. financial statements or annual report of the Foundation,



8. revision, or



9. the right to bring an action for damages to the Foundation or

to apply for the dismissal of a Board member or

managers.



The regulations may be amended, repealed, or in particular cases

be overridden only if they are due to change in circumstances

no longer can be followed or have become obvious useless

or manifestly contrary to the intentions of the draftsmen.

Regulations referred to in the first subparagraph 2 – 9 may in addition

amended, repealed, or in particular cases, be overridden if

There are other special reasons. Regulations referred to in the first

paragraph 1 may be amended, repealed, or in particular cases

be overridden where there are serious reasons.



When you change the rules of the Foundation's purpose, what

likely to have been the intention of the draftsmen are taken into account so far

possible. Law (2009:244).



section 2 of the questions about the permit under section being tested on application by

the Board of directors or the Manager. Cams College decisions may

be appealed to the administrative court. Leave to appeal

required for an appeal to the administrative court. Law (2009:244).



Change accommodation after authorisation by the supervisory authority



3 § in cases other than those referred to in article 1, first subparagraph,

the Board of directors or the manager not without the permission of the

the supervisory authority to modify, waive, or in particular cases

override a statute of foundation settlement. In that regard,


Article 1, second subparagraph, first and second sentences applicable.



Authorisation shall be granted if the Board's or manager's decision

do not contravene this law.



Questions about the condition is tested at the request of the Board or

the nominee. Law (2009:244).



Change accommodation without permission



section 4 Of its founder of foundation settlement expressly

provided that the Board of directors or the manager shall without the permission of the

an authority may amend, repeal or override the particular

specified provisions of foundation settlement concerning a

other than as set out in article 1, first subparagraph 1, for what

laid down in the foundation settlement notwithstanding 1

and 3 sections.



The Board of directors or the manager shall notify

the supervisory authority of the decision referred to in the first subparagraph.

The decision applies as from the date of three months has elapsed

Since the notification was received by the supervisory authority, if not

This Board tremånaderstiden banned or

the trustee to apply the decision. The prohibition of

the regulatory authority may be based only on the decision

contrary to this Act. Law (2009:244).



Amendment etc. in case of governmental foundations



4 a of a foundation set up by the State, may

Government regarding the Foundation, even without the Board or

trustee and notwithstanding section 1, change or

repeal provisions of the foundation settlement concerning such matters

as indicated in paragraph 1(1), 2-9.



The Government may consider questions about amendment or repeal under

first subparagraph without the application. Law (1996:1207).



Termination of a trust in certain cases



§ 5 the Board of directors or the Manager may decide to

use the Foundation's assets for the purposes to which they

are certain or for a purpose which is as close as possible

corresponding to this, if



1. the Foundation was established for more than 20 years ago,



2. the Foundation has not been able to promote its purposes under the

last five years,



3. the value of the assets, valued by applying 3

Cape. paragraph 3, at the end of the last three financial years

has been less than a maximum amount equal to ten times the

the then-current price base amount referred to in Chapter 2. 6 and 7 § §

social insurance code, as well as



4. the Foundation has no debts.



Provisions of paragraph 3 of the authorisation of the supervisory authority

apply to decisions referred to in the first subparagraph. Law (2010:1260).



Chapter 7. Liquidation and dissolution



Conditions for liquidation, etc.



1 § Board or trustee for a foundation which exercises

trade or business shall immediately establish a special

balance sheet as soon as there is reason to believe that the value of

the Foundation's assets is less than the sum of the Foundation's debts.

The same obligation shall arise for the Foundation at the enforcement under 4

Cape. the enforcement code found to lack attachable assets.

Displays the balance sheet value of assets below

the sum of the liabilities, the Board or the administrator shall apply to the

District Court that the Foundation goes into liquidation. Such an application can

also be made by a Director or an auditor.



2 §/expires U: 2016-01-01/

When calculating the value of the Foundation's assets, the

the balance sheet referred to in paragraph 1 within the line taken up a post as

indicates the increase in the total value of the assets that would

follow, if they were presented to the sales value less the

selling expenses. In respect of such fixed assets

subjected to a continuous decrease in value, however, is that they should

admitted to the acquisition value reduced by the necessary

depreciation, amortisation and impairment losses, if it gets a higher

value.



In the calculation of the amount of the Foundation's liabilities shall not

be taken of liabilities due to state aid in respect of which

the repayment obligation is dependent on the Foundation's financial

position, if the aid, in the event that the Foundation declares bankruptcy

or enters into liquidation, shall be repaid only after other

debt has been fully paid.



2 section/entry into force: 01/01/2016

When calculating the value of the Foundation's assets, the balance sheet referred to in paragraph 1 be provided an indication of the increase in the total value of the assets that would follow if they were presented to the sales value less sales costs. Those assets undergoing continuous depreciation should be entered at cost reduced by the necessary depreciation and impairments, if it gets a higher value.



In the calculation of the amount of the Foundation's liabilities, account shall not be taken of liabilities due to state aid in respect of which the repayment obligation is dependent on the financial position of the Foundation, if the aid, in the event that the Foundation is declared bankrupt or being wound up, to be repaid only after other debts have been paid in full. Law (2015:816).



section 3 of the members of the Board or trustee Fails to fulfil what

under section 1, they answer and others with knowledge

If this failure is on the Foundation's behalf severally

for the obligations incurred by the Foundation. A

Board member or trustee, however, escapes responsibility, if he shows

that the failure is not due to the negligence of him.



Liability under the first subparagraph shall not apply to obligations

the question then arises as to winding-up has been referred to the Court

testing or such balance sheet referred to in paragraph 4 has been

reviewed by the Auditors and approved by the supervisory authority.



section 4 of the District Court shall decide that the Foundation shall enter into liquidation,

If it is not during handling in Court demonstrated that a

balance sheet, showing that the Foundation has assets with a value

exceeding the sum of debts, has been reviewed by

the Auditors and approved by the supervisory authority.



Proceedings of the Court



section 5 Made a petition for liquidation under section 1, the Court shall

immediately call the Foundation and the creditors who wish to be heard in

the case to appear for court on a certain day, then

the question of the obligation of the Foundation is to go into liquidation,

be examined. The summons shall be served on the Foundation, the service can

be made otherwise than in accordance with 38 and 47 to 51 sections method law

(2010:1932). The notice shall be published by the Agency in court

Post-och Inrikes Tidningar or at least two and not more than four months

prior to the appearance date. Law (2010:1964).



section 6, the applicant had the costs of service or release

and for expeditions in a case under section 1, the costs

paid for by the Foundation's funds, if the Foundation is to be ordered to enter into

liquidation, or if the Court otherwise finds it reasonable.



The implementation of the liquidation



section 7 A court decision that a Foundation shall enter into

liquidation shall, at the same time, appoint one or more liquidators.

The liquidator or liquidators shall enter into the Board's or manager's place and has

the task of carrying out the liquidation.



The liquidator or liquidators shall immediately for registration in the register of foundations

report the decision on liquidation and appointment of a liquidator.



The provisions of this law on the Board of Directors and Board members

apply to joint liquidators, in so far as not otherwise provided by this

Chapter. A liquidator is always entitled to equitable remuneration.



A Foundation is always posting required during liquidation.



A mission to be auditor ceases not by the Foundation enters

in liquidation. The provisions of Chapter 4. applied during

the liquidation. The report shall include a statement

whether, according to the Auditors ' opinion the liquidation unnecessarily

is delayed.



section 8 When the Foundation went into liquidation, the Board of directors or

the administrator shall forthwith issue a report of their management of

the Foundation's Affairs during the time for which

accounting documents not previously available to the Auditors.

Report shall be submitted to the Auditors as soon as it can be done.

The provisions on the annual report and the Auditors ' report shall

applied.



If the time also covers the previous fiscal year, to be a

Special report drawn up for this year. In a parent Foundation, the

This special report also apply to consolidated financial statements.



§ 9 the liquidator or liquidators shall immediately apply for summons of the Foundation's unknown

creditors.



section 10 of the liquidator or liquidators shall, as soon as it can be done through the sale of

public auction or in any other appropriate way transform the Foundation's

assets, to the extent necessary for the liquidation, and

pay the Foundation's debts. The Foundation's business activities,

be continued if necessary for a proper settlement or for

employees shall have a reasonable time to acquire new

employment.



11 § When the notification time as determined in the notice on the Foundation's

unknown creditors has expired and all known debts have been paid,

the liquidator or liquidators shall use the remaining assets for the purposes

to which they are appointed or for a purpose which is as close as possible

This is equivalent to. If it is not possible to use the assets of the

This way, they shall be submitted to the Swedish Inheritance Fund. If something

amount of debt dispute or not due for payment or by

other cause cannot be paid, however, so much of the surplus

retained as may be needed for this payment.



12 § When the joint liquidators have completed their mission, they shall as soon as

It can be made to emit final account of their management by a

management report relating to winding up in its entirety. To


the story, they shall submit the accounts for the entire

winding-up period. The narrative and accounting documents shall

submitted to the Auditors. These shall, within one month, then to

the liquidator or liquidators shall make a report on the audit of final accounts

and management during the liquidation. The liquidator or liquidators shall

then immediately send a copy of the audit and

annual reports to the supervisory authority.



13 § When the joint liquidators has sent audit and

annual reports to the supervisory authority, is the Foundation

dissolved. The liquidator or liquidators shall notify this fact immediately to the

registration in the register of foundations.



If the joint liquidators find that Foundation is insolvent and cannot

pay the insolvency costs, the Foundation shall apply to

declares bankruptcy.



section 14 if after the dissolution in accordance with section 13 turns out to

the Foundation has assets or if proceedings are instituted against the Foundation or the

for any other reason arises from the need of a liquidation operation,

should the liquidation continued. This shall immediately be notified by the

the joint liquidators for the registration in the register of foundations.



section 15 If a winding up order has been revoked by a decision

the Court has become final, the Foundation's previous

Board of directors or managers in their respective place. The joint liquidators

shall immediately notify the decision for registration in the register of foundations.



When liquidation has been discontinued pursuant to the first subparagraph, paragraph 12 of

applied.



Liquidated after bankruptcy



section 16 If a foundation carrying on trade or business is in

bankruptcy and this will end with a surplus, the Board of directors or

the trustee within one month from the time the bankruptcy was terminated

decide that the Foundation shall enter into liquidation and immediately notify

this to the District Court. This shall, without delay, appoint a

or more liquidators.



If the Foundation was liquidated when it was declared bankrupt, the

the liquidation be continued under section 14.



section 17 if not taken such a decision referred to in paragraph 16 of the first

subparagraph, the District Court may decide that the Foundation shall enter into

liquidation.



The question of liquidation, as referred to in the first subparagraph are tested on the notification of

the supervisory authority or on application by a member of the Board of directors or a

creditor.



If the regulatory authority or the applicant has had costs for

service or release, as well as for expeditions in a case under the

second subparagraph, costs shall be paid by the Foundation's funds.



Dissolution without liquidation



section 18 of the cases referred to in Chapter 6. section 5 is the Foundation disbanded when

the assets are consumed.



When a Foundation's bankruptcy has been discharged without excess is the Foundation

dissolved.



Chapter 8. Foundation's firm



§ 1 A Foundation's firm shall clearly distinguish itself from other firms that

before is entered in the register of foundations. In a company that differs from the

the name of the Foundation, not the word Foundation or an abbreviation of this

words included. Apart from that there are provisions for the registration of trade names Act

(1974:156).



section 2 of the trade names Act (1974:156) contains provisions on the prohibition of the

use of corporate name and for waiver of business registration.



section 3 If a settlement in the Foundation specified company name cannot be registered,

get the Board's or manager's decision about the new firm is to be applied without

to the provisions of Chapter 6. observed.

section 4 of the Written documents issued for a foundation in its

trade should be signed, with details of the Foundation's

firm. In an indication of the firm which does not coincide with the

the name of the Foundation shall always be indicated in an appropriate manner, in that it is a

Foundation which holds firm.



The Board or trustee, or other representative of

the Foundation issued a document without firm drawing and it appears

not by the content of the document that has been issued on the Foundation's

behalf, answers those who have signed the document jointly and severally liable for

the obligation under the Act. However, this does not apply, if



1. it was apparent from the circumstances of the creation of the document to

the document was issued for the Foundation, as well as



2. the other party has received from the Foundation properly

signed approval of the document without undue delay.

After either a request for such approval has

produced or personal accountability has been argued against

the signatories.



Chapter 9. Supervision, etc.



Introductory provisions



§ 1 a foundation with its own administration under the supervision of

the County Administrative Board is the supervisory authority in the county where the

the Board of the Foundation has its registered office or, if the seat is not

particularly, where management essentially exercised. A foundation

with affiliated management is under the supervision of the

the County Administrative Board is the supervisory authority in the county where the

the Manager has his seat or, if the seat is not certain, there

the Manager's own management primarily exercised or, if

a trading company's managers, where the company's head office is

set up.



Government Announces rules about what the County Board

is the regulator

in a County.



The Government or the authority, as the Government determines, in

a single case may decide that an authority other than that follows

the first subparagraph shall be the supervisory authority of a

Foundation.



That some foundations are subject to special provisions on

supervision is apparent from paragraphs 10 and 10 a. Law (2009:244).



section 2 of the Government or the authority that the Government may

provide for fees for the supervisory

activities under this Act.



The meaning, etc.



section 3 of the supervisory authority shall intervene, if it can be assumed that

the Foundation's management or the audit of the Foundation are not exercised in

According to the Foundation's appointment or provisions of this law

or to a Board member or trustee is otherwise misbehaving its

Mission.



The authority shall provide advice and information. the foundations



section 4 of the regulatory authority may



1. request documents or information from the Foundation,



2. convene and attend the meeting of the Board of Trustees or

managers, as well as



3. If there is a specific reason to perform inspection of the Foundation

on the time and manner as the authority determines.



In the case referred to in the first subparagraph 3 is the Foundation's Board of directors or

managers required to keep the Foundation's cash, valuable documents and

other assets and accounting materials and protocols available

for those who perform the inspection.



§ 5 supervisory authority may



1. distinguish between a Director from his duties if he is

unauthorized pursuant to Chapter 2. section 10 or under the Act (2014:836) on

disqualification and distinguish a nominee who is unauthorized

According to Chapter 2. 19 section from the mission,



2. submit to one or more directors or

the trustee;



3. ban one or several directors or

trustee to execute a decision or, if the decision has

executed, submit to one or more directors or

Manager to make rectification if it can be done.



The supervisory authority also has other powers shown

of Chapter 4. sections 5 and 8, as well as Chapter 5. 4 section.



Decision on the injunction or prohibition referred to in the first subparagraph 2

and (3) may be subject to a penalty. The supervisory authority shall examine

the question of whether to impose a penalty imposed pursuant to the first

paragraph 2, if the injunction only refers to the obligation to submit

one or more documents to the supervisory authority. In other

cases examined the question of the administrative court according to the law

(1985:206) on the white. Law (2014:843).



section 6, If a Board member or trustee neglects its

Mission, he or she is dismissed by the Court.

The dismissal may be limited for some time.



In terms of who has the right to apply for dismissal case

Chapter 5. paragraph 4 of the first and fourth paragraphs.



Having regulator filed for dismissal of a

Board member or trustee, the supervisory authority may

dismiss him for the time until the Court has

Finally tried the thing or particularly different.

Law (2009:244).



paragraph 7 of a foundation with its own management, the

the supervisory authority shall order



1. a new Member of the Board, if this is needed to Board of Directors

shall be a quorum,



2. Chairman of the Board in cases where someone other than the Board of Directors

shall appoint the Chair but does not, and



3. a resident of Sweden, when a particular method of receiver

such shall be pursuant to Chapter 2. 16 a section but has not been designated.



An order referred to in the first subparagraph 1 and 2 apply to its

to a new Member or the President has been appointed in the jurisdiction

order. Has the former member is dismissed for a certain period of time,

However, the appointment of the new Board Member for the time

the dismissal concerns.



An order pursuant to the first paragraph 3 applies until

the regulator has decided that the appointment is no longer

shall apply. The supervisory authority shall notify such

decision, if there is no longer any reason to maintain the designation.

Act (2005:246).



section 8 Supervisor shall appoint



1. a new trustee for a foundation with related administration,

If the Foundation does not have trustees, and



2. a resident of Sweden, when a particular method of receiver

such shall be pursuant to Chapter 2. 23 section but has not been designated.



An order referred to in the first subparagraph 1 shall remain valid until further notice.

Has the former manager dismissed for a certain period of time, the

However, the appointment of the new Manager for the time

the dismissal concerns.



An order pursuant to the first subparagraph 2 shall apply until

the regulator has decided that the appointment is no longer

shall apply. The supervisory authority shall notify such


decision, if there is no longer any reason to maintain the designation.

Act (2005:246).



section 9 If a testamentary Foundation Decree unenforceable

Therefore, the absence of such a commitment as referred to in Chapter 1. section 2 of the

second subparagraph, the County Board at the request of someone who manages

the estate work to ensure that such a commitment should be provided. The County Administrative Board

may decide on a different method than the one that has

set by its founder.



Competent County Board is the County Administrative Board in the county where its founder had his

resident.



The meaning in the case of some foundations



section 10 provisions of section 3(1), section 4 and section 5

the first subparagraph of paragraph 2 and 3 shall not apply in the case of foundations

According to the order shall be exempt from the draftsmen

supervision according to this law and that neither of the current

or the last three financial years has exercised

trade or been the parent Foundation.



In the case of foundations referred to in the first subparagraph,

the provisions of section 3(1), first subparagraph, and paragraph 4 of 1

2 and 5, paragraph 2, and 3 if it can be assumed that



1. the Foundation has no name,



2. the Foundation has not established annual or

consolidated financial statements or not has delivered annual or

consolidated financial statements, the annual or consolidated statement of

accounts to the Auditor,



3. the Foundation do not hold annual or consolidated accounts or

the auditor or the auditor's report available to the

each and every one,



4. the Foundation lacks qualified accountant, or if



5. the question arises whether the decision as referred to in Chapter 4. § 5.

Law (2009:244).



10 a of kammarkollegiet may decide that a foundation in particular

limited purposes shall be exempt from supervision, if

Foundation settlement provides support for such an exception, and the

There are special reasons. Kammarkollegiet may revoke a decision

If the exception, if there are no longer grounds for exemption.



Questions regarding exemptions be reviewed at the request of the Board or

the nominee. Questions about the withdrawal of the exemption being tested on

application of the supervisory authority or when it otherwise there is reason

for it.



Kammarkollegiet's decision may be appealed to the Government.

Law (2001:305).



Appeal



section 11 of the regulatory authority's decision under this Act may

be appealed to the administrative court. However, this does

No decision to institute proceedings under Chapter 5. section 4 first

subparagraph or to apply for dismissal pursuant to Chapter 9. 6 §

the first paragraph or decision pursuant to Chapter 9. paragraph 6 of the third paragraph.



The regulatory authority's decision under Chapter 4. section 8, Chapter 6. 3 or

paragraph 4 or paragraph 5 of the second paragraph, Chapter 9. 5 paragraph 3, in

the part the decision relates to the enforcement of prohibitions, or Chapter 9. 7

or section 8 applies even if they appeal.



If the regulatory authority's decision is appealed, the

the Supervisory Authority Act for the General. Subject to appeal

the Court's decision by supervisory authority, the appeal

be submitted within three weeks from the date on which the order under appeal

the decision.



The County Administrative Board's decision pursuant to section 9, be appealed to the General

Administrative Court. The provisions of the third subparagraph of

the supervisory authority and its decision in this case

the County Administrative Board and its decisions.



Leave to appeal is required for an appeal to the administrative court.

Law (2009:244).



section 12 is repealed by Act (2013:435).



10 Cape. Registration



General rules for registration



§ 1 a Foundation shall be registered.



Registration authority for a Foundation is the County Administrative Board

the Government, in accordance with Chapter 9. paragraph 1 has

specifically, is the supervisory authority in the County.



A Registrar shall be kept in the register of foundations

for registrations under this Act. If a County Board of Directors is

Registration Agency in several counties, the County Administrative Board

keep a common register for registrations in these counties.



The Government or the authority that the Government may

provide for fees for the registration of

Register of foundations.



The Government or the authority, as the Government determines

announces the filing of complaints in

registration issues. Law (2009:244).



section 2 of The Foundation's Board of directors or trustees shall notify

the Foundation for registration in the register of foundations within six

months after the Foundation was formed.



The notification shall include a statement of



1. the Foundation's postal address and telephone,



2. directors ' names, social security number, residential address,

postal address and phone or manager's name or business name,

corporate identity number, postal address and telephone,



3. the auditor's name, social security number and mailing address and, if

the auditor is a registered public accounting firm, who is

the Chief of the audit and the company's

company registration number.



In own management, an application shall further contain an indication of the

the place where the Board of Directors has its registered office or, if the seat is not

particularly, where management essentially exercised. At affiliated

management to task instead is left on the place where the

the Manager has his seat or, if the seat is not certain, there

the Manager's own management primarily exercised or, if

the trustee is a partnership, where the company has its

Head Office established.



The notification shall be accompanied by a copy of the Foundation's mandate,

If it is possible. The Board or trustee under 2

Cape. paragraph 7 of the decision on the name of the Foundation, be sign-up

indicate also if the name. Law (2009:244).



paragraph 3 of the Notice of registration in the register of foundations,

immediately made



1. when a rule in the foundation settlement has changed

or suspended in accordance with the provisions of Chapter 6. or with support

of such a provision referred to in section 10 of the Act (1994:1221) if

the introduction of the Foundation Act (1994:1220),



2. when a change has occurred in any circumstance referred to in

the second and third paragraphs of section 2,



3. when someone has been authorized to represent the Foundation in accordance with

Chapter 2. 16 paragraph or section 23, second subparagraph, or

to receive service under Chapter 2. 16 a or article 23, as well as



4. when the Foundation is dissolved.



In the case referred to in the first subparagraph 3 shall be provided

the Special Representative's or recipient's service

name, social security number, residential address, postal address and telephone.

The Board of directors or the manager decided that the right to

represent the Foundation and to sign their name and company name shall

be exercised only by two or several in combination, this must also be

be notified of registration in the register of foundations. Any other

restriction on the right to represent the Foundation and to subscribe

its name and company name may not be registered.



When the notification under the first paragraph 2 refers to the replacement of Trustees

the notification shall be made by the new Manager. In the cases referred to in

first subparagraph 4, the notification shall be made by the outgoing

the Board of directors or the Manager. If the supervisory authority is

appointed a special service recipients according to Chapter 9. 7 or

§ 8, the notification shall be submitted by the recipient of service. In other

cases, an application shall be made by the Board or the Manager.

Law (2009:244).



section 4 If a Foundation is declared bankrupt or decision on

corporate restructuring under the Act (1996:764) if

corporate restructuring is announced for the Foundation, the

District Court for registration, inform

the Registrar of the decision and who has been appointed

to the bankruptcy trustee.



When a bankruptcy is completed or a corporate reorganisation

According to the law on corporate restructuring has ceased,

the District Court shall immediately notify the registration

the Registrar and in the former case specify if any

surplus exists or not. The District Court shall order

registration shall inform the Registrar when a higher

the right has annulled a decision to put the Foundation in receivership

or a decision on debt restructuring. Law (2009:244).



paragraph 5 of the registration shall be cancelled if it by judgment

the force explained that a registration ought not to have been made, to

a decision that is registered is invalid or that a particular relationship

registered absence.



The Court shall send a copy of the judgment to the Registrar.



Special provisions for foundations that intends to exercise or

exercising an economic activity



section 6 Before a Foundation begins to exercise an economic activity shall

the Board of directors or the manager leave the task of registration in

foundations register on



1. the firm name under which the business activity is to be conducted,

and



2. nature of business.



The Foundation may also be registered in the register of foundations of the

registration authority for other things or other counties, if

the operations are intended to be practiced there. Law (2009:244).



7 § Ends a foundation to exercise an economic activity or changed

another task that has been recorded on a foundation that

engaged in commercial activities, the Board of Trustees or managers

immediately notify the registration in the register of foundations.



§ 8 the Registrar shall promptly announce in post-

and home Magazines what has been entered in the register of foundations in question

If a foundation carrying on business activities. However, this does

No registration of notifications under paragraph 4.



An announcement concerning change in a relationship that has been previously

entered in the register shall only provide the art.



section 9 has been published in the Gazette under section 8

shall be deemed to have come to a third party, if it is not

is clear from the facts that he neither knew or should

have known what has been published.



section 10 of the trade names Act (1974:156) provides for cancellation of

a firm from the register since a ruling to dissolve the firm registration


has become final.



If the intervention of the Registration Committee, etc.



section 11 of the registration authority shall intervene, if it can be assumed that

a Foundation does not comply with the provisions of this law or other

Constitution in the case of notification for registration in the register of foundations.



The Registrar may request the submission of documents or

information from the Foundation and may impose one or several

members of the Board of Trustees or trustee to supply requested

documents or information to the Registrar or to

make registration for registration in the register of foundations.



Decision on the injunction may be subject to a penalty.

The registration authority shall rule on the imposition of

the penalty.



12 § länsstyrelsen i Stockholms län may prohibit the use

the word Foundation in violation of Chapter 1. section 6, second paragraph, to continue

with it may be subject to penalty. the prohibition.



section 13/expires U: 2016-09-01/

The latter decision under this Act may

be appealed to the administrative court.



If the latter decision open to appeal shall

the Registrar Act for the General. Subject to appeal

the decision of the Court of registeringsmyndigheten, the appeal have

been received within three weeks from the date on which the order under appeal

It was announced.



By way of derogation from the first and second paragraphs, if the Registration Committee

and its decision applies to County Administrative Board of Stockholm and its

decision in the case of a decision under section 12.



Leave to appeal is required for an appeal to the administrative court.

Law (1995:1360).



section 13/comes into force in: 2016-09-01/

The latter decision under this Act and the decisions of the Stockholm County Administrative Board according to section 12 may be appealed to the administrative court. A decision by the Registrar to refuse registration of a firm appeal to Patent and market Court.



Leave to appeal is required for an appeal to the administrative court.

Law (2016:210).



11 kap. Fundraising foundations and collective foundations



§ 1 a fundraising Foundation is formed by



1. one or more founders ordains that the money, which the majority

After a petition by them, as an independent Fortune

promote a firm and long-term purposes, and



2. someone undertakes to receive money for management in

accordance with the mandate.



Foundation settlement shall be in writing and signed by

its founder or founders. The provision in Chapter 1. section 9 shall not

applicable Law (2008:86).



2 § For a fundraising Foundation applies the following provisions of the



Chapter 1. (preliminary provisions): 4-5 (b) of the first paragraph, section 6

the first sentence, and section 9,



Chapter 2. (management): all the provisions,



Chapter 3. (accounts and annual report, etc.): section 1,



Chapter 4. (revision): 1 to 4 sections, section 6, paragraph 7 of the first, third and fifth

subparagraphs (a), paragraphs 7 and 14, paragraph 15, first and second paragraphs, and

section 16,



Chapter 5. (damages): 1 – 3 sections, section 4, first to third paragraphs and

section 5,



Chapter 6. (amendments etc. of regulations in a

Foundation appointment): all the provisions,



Chapter 7. (winding up and dissolution): all the provisions,



Chapter 8. (the Foundation company): all the provisions,



Chapter 9. (oversight etc.): 1 to 9, 11 and 12 sections, as well as



10 Cape. (registration): all the provisions.



A fundraising Foundation's name shall include the word

fundraising Foundation.



A fundraising Foundation is dissolved if it has missing

assets for a continuous period of two years.



The provisions of Chapter 1. 5-5 b of the first paragraph, section 6, 2 –

10 Cape. and the second subparagraph of this paragraph shall not apply in

question about fundraising foundations whose assets under

Foundation settlement may only be used for the benefit of

certain natural persons. Law (2009:567).



2 a of a fundraising Foundation, for a period of three

coherent financial year use at least three-fourths of the

its revenues for the purpose of the Foundation, unless there are

serious reasons. Law (2009:244).



section 3 of The collective Foundation is formed by



1. an employers ' organization and a central workers ' organization

in the collective agreement prescribes that money as an employer under the

collective agreement or other agreement by subscribers, as an independent

fortune to promote a firm and long-term purposes, and



2. someone undertakes to receive money for management in accordance with

the appointment.



section 4 of the collective agreement For the Foundation, the following

provisions in



Chapter 1. (preliminary provisions): 4-5 (b) of the first paragraph, section 6

the first sentence, and section 9,



Chapter 2. (management): all the provisions,



Chapter 3. (accounts and annual report, etc.): section 1,



Chapter 4. (revision): 1 to 4 sections, section 6, paragraph 7 of the first, second and fifth

the paragraphs and paragraphs 7 a and 16;



Chapter 5. (damages): 1 – 3 § § 4 paragraph 1 – 4, other

and third subparagraphs and paragraph 5,



Chapter 6. (amendments etc. of regulations in a

Foundation appointment): all the provisions,



Chapter 7. (winding up and dissolution): all the provisions,



Chapter 8. (the Foundation company): all the provisions,



Chapter 9. (oversight etc.): 1 and 2 sections, section 3, second subparagraph, paragraph 5 of the

the first subparagraph of paragraph 1, section 6, first and second paragraphs, paragraphs 7 and 8,

section 10, second paragraph and paragraphs 11 and 12, as well as



10 Cape. (registration): all the provisions.



Notwithstanding the provisions of Chapter 6. get the founders and

the Foundation, by written agreement, amend or

repeal the foundation settlement. As specified in 2-10 Cape. If

regulations in a foundation the order shall, in the case of a

Foundation of collective agreements include provisions for

the Foundation given by such an agreement.



A collective Foundation's name shall include the word

collective Foundation.



For the purposes of Chapter 4. section 15, an

Foundation of collective agreements are treated as such a foundation

referred to in Chapter 9. section 10 of the first paragraph.



A collective Foundation is dissolved if it has missing

assets for a continuous period of two years.

Law (2009:567).



Transitional provisions



1994:1220



Regulations concerning the entry into force of this law will be given in the law

(1994:1221) on the introduction of the Foundation Act (1994:1220).



1998:306



1. this law shall enter into force on 1 July 1998.



2. A Foundation that is already at its entry into force

registered by 31 december 1998 shall notify such

information about personal identity code as mentioned in 10

Cape. paragraph 2(2) and paragraph 3 of the second paragraph of the paragrafernas

new wording.



1999:1106



This law shall enter into force on 1 January 2000 and shall apply

the first time for the fiscal year that begins after the

december 31, 1999.



2005:246



1. this law shall enter into force on 1 July 2005.



2. A Foundation that is registered when the law comes into force

shall notify the auditor has been appointed prior to the entry into force of

registration. Such notification shall be made before the end of

December 2005 the Foundation has affiliated management and prior

the end of June 2006 the Foundation has its own management.



2006:401



1. this law shall enter into force on 1 January 2007.



2. Older provisions apply if the professional assistance that

would otherwise give rise to a conflict of interest for an accountant means a

fiscal year instituted before 1 January 2007.



2006:870



1. this law shall enter into force on 1 January 2007.



2. a person who has been appointed as an auditor of a Foundation before

entry into force and which, according to the new wording of Chapter 4. 4 §

no longer alone can be the auditor of the Foundation may nevertheless

remain as auditor until the end of 2008.



2007:133



1. this law shall enter into force on 1 May 2007.



2. a person who has been appointed as an auditor of a Foundation before

entry into force and which, according to the new wording of Chapter 4. 4 §

no longer alone can be the auditor of the Foundation may nevertheless

remain as auditor until the end of april 2009.



2009:244



1. This law shall enter into force on January 1, 2010.



2. the provisions of Chapter 3. section 2 of the third paragraph shall apply

the first time for the financial years beginning after

december 31, 2009.



3. If a Foundation's Board of directors or managers prior to

entry into force has decided to amend, repeal or in

in particular cases, override a provision in

Foundation settlement, valid at kammarkollegiet examination 6

Cape. the second paragraph of section 1 of its older version.



4. Older provisions apply in the case of appeal against

Kammarkollegiet decision pursuant to Chapter 6. section 1, if the decision has

granted prior to the entry into force.



5. A notification under Chapter 6. 4 section submitted to the

the supervisory authority before the entry into force are dealt with under

older provisions.



6. If a Foundation's Board of directors or managers prior to

entry into force has decided to use the Foundation's

assets, in effect at the regulator's review, Chapter 6.

paragraph 5 of the first paragraph of its older version.



7. A company registered before the entry into force,

be retained unchanged. On foundations thus can be mixed

together in the operation of the register, may

the Registrar shall enter in the register a distinctive

local indication or other clarification.



8. For a foundation that is not registered at the

entry into force regarding the registration requirements 10.

older provisions in that chapter until the end of the year

2015, unless the Foundation chooses to apply for registration.



9. For a fundraising Foundation that has been set up before

entry into force Chapter 11 applies. 2 a § only if this is

consistent with the Foundation's mandate.



2010:836



1. this law shall enter into force on 1 november 2010.



2. the provisions of Chapter 4. paragraph 4 is applied the first time


the fiscal year that begins after October 31

2010.



2010:1964



1. this law shall enter into force on 1 april 2011.



2. Older provisions apply where a document has been sent or

submitted by 1 april 2011.



2015:816



1. this law shall enter into force on the 1 January 2016.



2. The law shall apply for the first time for the financial years beginning after december 31, 2015.



2016:210



1. this law shall enter into force on 1 september 2016.



2. Older provisions still apply to cases initiated before the entry into force of the administrative court.