Sell your tenant-owned apartment step by step

A tenant-owned apartment is sold with a written transfer agreement that you and the buyer sign, with the apartment and price. The buyer must be accepted as a member of the association, otherwise the purchase becomes invalid. The association may charge a transfer fee if the bylaws state this. The profit is taxed at 22 percent and reported on form K6.

Source: Tenant-owned apartment law (1991:614) (riksdagen.se), Skatteverket (the Swedish Tax Agency): Sale of tenant-owned apartment. Chapter 6, sections 4 and 5, chapter 7, section 14 bostadsrättslagen (the Swedish Housing Cooperatives Act), chapter 46, section 18 of the income tax law.

From the editorial team, Flytthandboken. Updated and checked .

Sell your tenant-owned apartment in six steps

  1. Step 1: Read the association's bylaws: what conditions apply to new members, and what transfer fee does the association charge?

  2. Step 2: Write a written transfer agreement with the apartment and price, which you and the buyer sign.

    6 kap. 4 § bostadsrättslag (1991:614), checked 3 October 2026

  3. Step 3: The buyer applies for membership. The association may not refuse a buyer who meets the conditions of the bylaws and who it reasonably should accept.

  4. Step 4: Contact your bank about the loan and mortgage, so the buyer can take over the apartment without your loans. our advice

  5. Step 5: Move out, clean and hand over the keys on the day of entry. our advice

  6. Step 6: Report the sale on form K6 in the tax return the year after the agreement was written.

    46 kap. 18 § inkomstskattelag (1999:1229), checked 6 October 2026

What should be included in the transfer agreement?

The agreement must be in writing and signed by you and the buyer. It must state which apartment it concerns and the price. The same requirements apply if you exchange or give away the tenant-owned apartment. If the agreement does not meet the requirements, the transfer is invalid, and a claim for invalidity must be made within two years from the transfer. The date of entry and what is included with the apartment are also written in.

6 kap. 4 § bostadsrättslag (1991:614), checked 3 October 2026

The association's review of the buyer

The person buying a tenant-owned apartment may only live there if the association accepts them as a member. The association may not refuse a buyer who meets the conditions of the statutes and who they reasonably should accept. If the buyer is refused, the purchase becomes invalid, and the buyer can turn to hyresnämnden within a month. Therefore, plan the entry so that the board has time to review the buyer before that.

Transfer fee and pledging fee

The association may charge a transfer fee and a pledging fee if the statutes state this, and the statutes must state the grounds for calculating the fees. The amount and who pays are thus stated in your association's statutes, not in the law. If the fee is calculated on the price base amount, it is 59,200 kronor for 2026.

Source: Tenant-owned apartment law (1991:614) (riksdagen.se), Skatteverket: Amounts and percentages 2026.

New tenant-owned apartment register

The Riksdag has decided on a national tenant-owned apartment register that Lantmäteriet (the Swedish land registration authority) will keep, in law (2026:484). When it comes into effect, transfers and pledges must be registered there. The law comes into force on the day the government decides, so until then the above order applies.

Source: Act (2026:484) on tenant-owned apartment registers (riksdagen.se), Tenant-owned apartment Act (1991:614) (riksdagen.se).

Errors after sale

A tenant-owned apartment is covered by the Purchase Act. The buyer must complain within a reasonable time after discovering the error and no later than two years after the date of entry. If you sell in existing condition, you are still responsible for what you have said and for essential circumstances you must have known about. More about this in the guide on hidden defects and the seller's responsibility.

17 to 19 §§ köplag (1990:931), checked 6 October 2026

32 § purchase law (1990:931), verified 5 October 2026

Source: Konsumentverket (the Swedish Consumer Agency): Faults in tenant-owned apartment.

The maintenance you hand over

As a tenant-owned apartment owner, you keep the apartment in good condition at your own expense, unless the statutes state otherwise. Common pipes and ventilation channels are the responsibility of the association. What you have remedied in the apartment can be counted as improvement costs when you calculate the profit, see the guide on capital gains tax and deferral.

7 kap. 12 § bostadsrättslagen (1991:614), checked 5 October 2026

Common questions

What happens if the association does not approve the buyer?

Then the transfer becomes invalid and the purchase does not go through. The buyer can turn to hyresnämnden within a month from when the message came.

Who pays the transfer fee?

The association may charge it if the statutes state it, and the statutes must state how it is calculated. What you pay determines the statutes and your agreement, so read them before you sign.

Am I responsible for defects after I have sold?

Yes, according to the Purchase Act and your agreement. The buyer must complain within a reasonable time and no later than two years after the date of possession.

We inherited a tenant-owned apartment. How does the estate sell it?

The estate of a deceased person can keep the tenant-owned apartment without being a member. After three years, the association can demand a decision. When the estate sells, the buyer must apply for membership as in a normal sale, and the estate declares the sale the year after the agreement was written.

The law behind it

The sections summarised, with a link to the legal text on riksdagen.se.

6 chap. 1 § tenant-owned apartment law (1991:614), checked 6 October 2026

The person who has bought a tenant-owned apartment can only exercise it if they are or are considered a member of the association.

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.

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.

7 kap. 12 § bostadsrättslagen (1991:614), checked 5 October 2026

The tenant-owned apartment owner keeps the apartment in good condition at their own expense, unless the statutes state otherwise. The tenant-owned apartment owner is not responsible for repairs to pipes for sewage, heat, gas, electricity and water that the association has installed and which serve more than one apartment, and for ventilation ducts. The tenant-owned apartment owner is only responsible for fire and water pipe damage in the event of their own negligence or neglect, or that of their household, guests or contractors.

Chapter 7, section 14 and chapter 9, section 5 of the tenant-owned apartment law (1991:614), checked 6 October 2026

The association may charge a transfer fee and a pledge fee if the statutes state this, and the statutes must state the grounds for calculating the fees.

6 kap. 1 a § bostadsrättslag (1991:614), checked 3 October 2026

The estate of a tenant-owner may exercise the tenant-owner's rights without being a member of the association. Three years after the death, the association may ask the estate to show, within six months, that the tenant-owned apartment has been included in a division of property or distribution of the estate or acquired by someone who may not be refused membership. If the request is not complied with, the tenant-owned apartment may be sold by compulsory sale.

17 to 19 §§ köplag (1990:931), checked 6 October 2026

The goods must comply with the agreement and the information provided by the seller before the purchase. Even when sold in its current condition, it is defective if the seller has not informed about a significant circumstance that the seller must have known about, or if it is in significantly worse condition than the buyer had reason to expect.

32 § purchase law (1990:931), verified 5 October 2026

The buyer must report the defect within a reasonable time after noticing or should have noticed it. If the buyer does not report within two years from receiving the item, the right to invoke the defect is lost, unless a guarantee says otherwise.

46 kap. 18 § inkomstskattelag (1999:1229), checked 6 October 2026

When selling a tenant-owned apartment, 22/30 of the profit is taxed, and 50 percent of a loss is deducted.

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