What is in the tenant-owned apartment association's annual report?
Income statement and balance sheet and a management report. In the management report, a tenant-owned apartment association shall report key figures, including the annual fee per square meter that is leased with a tenant-owned apartment, debt per square meter, savings per square meter, interest rate sensitivity and energy cost per square meter. If the association is making a loss, it shall state what this means for the ability to meet future commitments. Konsumentverket notes that the association's economy affects the monthly fee.
6 kap. 3 a § Annual Reports Act (1995:1554), checked 5 October 2026
Source: Annual Report Act (1995:1554) (riksdagen.se), Konsumentverket: Buying a tenant-owned apartment.
Where can I find the annual report?
All economic associations, and thus tenant-owned apartment associations, shall close each financial year with an annual report and make it public. The association submits it to Bolagsverket (the Swedish Companies Registration Office) within a month after the association meeting, so it is there. The easiest way is often to ask the agent, seller or board for the latest annual reports, and for the statutes.
6 kap. 1 § Accounting Act (1999:1078), checked 5 October 2026
8 kap. 1 och 3 §§ Annual Reports Act (1995:1554), checked 5 October 2026
Source: Bokföringslag (1999:1078) (riksdagen.se), Årsredovisningslag (1995:1554) (riksdagen.se).
Must the association have a maintenance plan?
The statutes should specify the grounds for how the association sets aside money to ensure the maintenance of the house. When an association draws up an economic plan, before it grants tenant-owned apartments, the plan should include a technical maintenance plan showing the maintenance and reinvestment needs for the next 50 years. The law does not say that an older association should have an updated maintenance plan, so ask the board.
Konsumentverket advises you to ask the board what is going on. A pipe replacement usually means that all bathrooms are renovated and often leads to increased fees, even if the bathroom in the apartment you buy is new.
9 kap. 5 § bostadsrättslag (1991:614), checked 5 October 2026
3 kap. 1 a § bostadsrättslag (1991:614), checked 5 October 2026
Source: Bostadsrättslag (1991:614), 2, 3, 6 and 9 kap. (riksdagen.se), Konsumentverket: Buying a tenant-owned apartment.
What is an unauthentic tenant-owned apartment association?
An association that is not a private housing company in the meaning of the tax law. A private housing company should clearly predominantly provide members with housing in houses that the association owns; Skatteverket (the Swedish Tax Agency) states at least 60 percent. If the association has many premises, such as shops and offices, it can become unauthentic. Whether the association is authentic or unauthentic is stated in the latest annual report.
The difference is noticeable in taxes. In an unregistered association, you pay tax on a housing benefit if the annual fee is lower than a market-based rent. If you sell at a profit, you pay 25 percent of the profit, compared to 22 percent for a tenant-owned apartment in a registered association.
2 kap. 17 § inkomstskattelag (1999:1229), checked 5 October 2026
Source: Skatteverket: Taxation of shares in unregistered housing associations, Skatteverket: Annual taxation of unregistered tenant-owned apartments, Skatteverket: Calculate tax when selling shares in unregistered housing associations, Skatteverket: Calculate profit, loss and tax.
How does the membership test work?
The board decides if you are accepted, based on the conditions in the statutes. The statutes may require the application to be in writing and your signature to be witnessed. You may not be refused if the conditions in the statutes are met and the association reasonably should accept you as a tenant-owned apartment owner. Conditions regarding income, wealth or citizenship do not apply. A legal person may be refused, and a spouse or close relative who lived with the previous tenant-owned apartment owner has stronger protection.
2 chap. 1 § tenant-owned apartment law (1991:614), checked 5 October 2026
2 kap. 2 § bostadsrättslag (1991:614), checked 5 October 2026
2 chap. 3 and 10 §§ tenant-owned apartment law (1991:614), checked 5 October 2026
2 kap. 4 § bostadsrättslag (1991:614), checked 5 October 2026
2 chap. 5 § tenant-owned apartment law (1991:614), checked 5 October 2026
Source: Bostadsrättslag (1991:614), 2, 3, 6 and 9 kap. (riksdagen.se).
What happens if the association refuses me membership?
Then the transfer becomes invalid and the purchase does not go through. You can refer the matter to hyresnämnden within a month from when you received the decision. Konsumentverket also mentions the Tenant-owned apartment board, which tries disputes but does not make binding decisions.
6 chap. 5 § tenant-owned apartment law (1991:614), checked 5 October 2026
2 chap. 10 § tenant-owned apartment law (1991:614), checked 5 October 2026
Source: Tenant-owned apartment law (1991:614), 2, 3, 6 and 9 chap. (riksdagen.se), Konsumentverket: Error in tenant-owned apartment.
What should be included in the transfer agreement?
The agreement must be in writing and signed by both the seller and the buyer, with information about the apartment and the price. If you have agreed on a different price outside of the agreement, that agreement does not apply. An agreement that does not meet the requirements is invalid.
6 kap. 4 § bostadsrättslag (1991:614), checked 3 October 2026
Review the association and become a member in seven steps
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Step 1: Ask for the association's latest annual reports, statutes and apartment register, via the agent or seller. our advice
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Step 2: Read the key figures in the management report: annual fee, debt, savings per square meter, interest rate sensitivity and energy cost.
6 kap. 3 a § Annual Reports Act (1995:1554), checked 5 October 2026
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Step 3: Check if the association is genuine or not. It is stated in the annual report.
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Step 4: Ask the board about the maintenance plan and if pipe replacement, facade or roof work is planned. our advice
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Step 5: Write a written transfer agreement with the apartment and price, which you and the seller sign.
6 kap. 4 § bostadsrättslag (1991:614), checked 3 October 2026
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Step 6: Apply for membership with the board, often via the agent.
2 chap. 1 § tenant-owned apartment law (1991:614), checked 5 October 2026
Letter: Application for membership in tenant-owned apartment association To: The board of the tenant-owned apartment associationour advice
The template is in Swedish because it goes to a Swedish recipient.
Ämne: Ansökan om medlemskap, [föreningens namn] Ansökan om medlemskap Till styrelsen i [föreningens namn] Jag har köpt bostadsrätten till lägenhet [lägenhetsnummer] på [lägenhetens adress] av [säljarens namn], med tillträde [tillträdesdagen]. Jag ansöker härmed om medlemskap i föreningen. Namn: [ditt namn] Personnummer: [ditt personnummer] Nuvarande adress: [gamla adressen] Telefon: [telefon] E-post: [e-post] [Köper ni tillsammans: Medsökande: namn, personnummer och andel i bostadsrätten.] Jag avser att använda lägenheten som min permanentbostad. Överlåtelseavtalet bifogas. [ort], [datum] ______________________ [ditt namn] Bevittnas: ______________________ ______________________ Namnteckning och namnförtydligande- The board decides whether you are accepted as a member, according to the statutes (2 chap. 1 § bostadsrättslagen). The statutes may require that the application is written and that your signature is witnessed. Read the statutes, or have two people witness for safety's sake.
- Often, the agent sends the application to the association together with the transfer agreement. Ask the agent before you send it yourself (our advice).
- You may not be denied membership if the conditions in the statutes are met and the association should reasonably accept you (2 chap. 3 §). Conditions regarding certain income, wealth or citizenship do not apply (2 chap. 2 §).
- If you are denied membership, the purchase becomes invalid (6 chap. 5 §). You can refer the matter to hyresnämnden within one month from when you received the decision (2 chap. 10 §).
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Step 7: If you get a no: refer the question to hyresnämnden within a month.
2 chap. 10 § tenant-owned apartment law (1991:614), checked 5 October 2026
6 chap. 5 § tenant-owned apartment law (1991:614), checked 5 October 2026
Template: application for membership in tenant-owned apartment association
Fill in, download and sign. Ask the agent first, as the agent often sends the application to the association.
Letter: Application for membership in tenant-owned apartment association To: The board of the tenant-owned apartment associationour advice
The template is in Swedish because it goes to a Swedish recipient.
- The board decides whether you are accepted as a member, according to the statutes (2 chap. 1 § bostadsrättslagen). The statutes may require that the application is written and that your signature is witnessed. Read the statutes, or have two people witness for safety's sake.
- Often, the agent sends the application to the association together with the transfer agreement. Ask the agent before you send it yourself (our advice).
- You may not be denied membership if the conditions in the statutes are met and the association should reasonably accept you (2 chap. 3 §). Conditions regarding certain income, wealth or citizenship do not apply (2 chap. 2 §).
- If you are denied membership, the purchase becomes invalid (6 chap. 5 §). You can refer the matter to hyresnämnden within one month from when you received the decision (2 chap. 10 §).
Common questions
Can the association refuse me membership because I have a low income?
No. Conditions in the statutes regarding a certain income, wealth or citizenship do not apply (2 kap. 2 § bostadsrättslagen). The association can only refuse if the conditions in the statutes are not met or if it is not reasonable to accept you as a tenant-owned apartment owner (2 kap. 3 §).
What happens to the purchase if I am refused membership?
The transfer becomes invalid (6 kap. 5 § bostadsrättslagen). You can refer the matter to hyresnämnden within a month from when you received the decision (2 kap. 10 §).
Must a housing association have a maintenance plan?
The association's statutes should state the basis for how the association allocates funds for the maintenance of the house (9 kap. 5 §). An economic plan should include a technical maintenance plan for the next 50 years (3 kap. 1 a §), but an economic plan is drawn up when the association begins to lease apartments. Therefore, ask the board if the association has a current maintenance plan.
How do I know if the association is untrue?
It appears from the association's latest annual report, according to Skatteverket. You can also ask the association or the administrator.
The law behind it
The sections summarised, with a link to the legal text on riksdagen.se.
2 chap. 1 § tenant-owned apartment law (1991:614), checked 5 October 2026
The board decides whether a member should be accepted, according to the conditions in the statutes and 2 chapters. The statutes may require that the application be made in writing with a witnessed signature.
2 kap. 2 § bostadsrättslag (1991:614), checked 5 October 2026
Conditions in the statutes do not apply if they require a certain citizenship, a certain income or wealth, allow someone other than the seller to appoint the buyer, or are otherwise unreasonable to the person who wants to become a member or sell.
2 chap. 3 and 10 §§ tenant-owned apartment law (1991:614), checked 5 October 2026
The person who has bought a tenant-owned apartment must not be refused entry to the association if the conditions of the statutes are met and the association should reasonably accept the buyer. The person who is refused can appeal to hyresnämnden within one month from the notification.
2 kap. 4 § bostadsrättslag (1991:614), checked 5 October 2026
A legal person who has purchased a tenant-owned apartment for a residential apartment that is not a holiday home may be denied entry, even if the conditions in 3 § are met. A municipality or region may not be denied.
2 chap. 5 § tenant-owned apartment law (1991:614), checked 5 October 2026
If the tenant-owned apartment has been transferred to the tenant-owned apartment holder's spouse, or to another close relative who permanently lived together with the tenant-owned apartment holder, the association may refuse entry only if the statutes require that members belong to a certain association or similar and it can be reasonably required.
2 chap. 10 § tenant-owned apartment law (1991:614), checked 5 October 2026
The person who has acquired a tenant-owned apartment but has been denied entry into the association can refer the dispute to hyresnämnden within one month from when the decision became known. This does not apply to legal persons who have been denied according to 4 § first paragraph.
6 kap. 4 § bostadsrättslag (1991:614), checked 3 October 2026
A contract to sell a tenant-owned apartment must be in writing and signed by the seller and the buyer, and state the apartment and the price.
6 chap. 5 § tenant-owned apartment law (1991:614), checked 5 October 2026
The transfer of a tenant-owned apartment is invalid if the buyer is denied membership in the association, or if the purchase agreement does not meet the formal requirements. A claim for invalidity must be brought within two years from the transfer.
3 kap. 1 a § bostadsrättslag (1991:614), checked 5 October 2026
The economic plan should describe the association's activities in the short and long term, including the property, costs, financing, an economic forecast and a sensitivity analysis. The plan should include a technical maintenance plan showing the maintenance and reinvestment needs for the next 50 years. Text according to Law (2022:1026).
9 kap. 5 § bostadsrättslag (1991:614), checked 5 October 2026
The statutes should include, among other things, the basis for calculating the annual fee and the transfer fee, and the basis for setting aside money to ensure the maintenance of the association's houses.
2 kap. 17 § inkomstskattelag (1999:1229), checked 5 October 2026
A private housing company is a Swedish economic association or a Swedish limited company whose activities to a clear majority consist of providing members with housing in houses owned by the association or company. An association that does not meet this is often called unauthentic.
6 kap. 3 a § Annual Reports Act (1995:1554), checked 5 October 2026
A tenant-owned apartment association should in the management report report key figures, including the annual fee per square meter of tenant-owned apartment, debt per square meter, savings per square meter, interest rate sensitivity and energy cost per square meter. If the association makes a loss, it should state what the loss means for the ability to fulfill future commitments.
8 kap. 1 och 3 §§ Annual Reports Act (1995:1554), checked 5 October 2026
An economic association should send certified copies of the annual report and auditor's report to Bolagsverket within one month after the association's meeting has established the balance sheet and income statement.
6 kap. 1 § Accounting Act (1999:1078), checked 5 October 2026
Limited companies and economic associations should for each financial year close the accounting with an annual report and make it public.