If you cannot pay business debt

If you are granted cancellation of business debt, this means that the business is either not required to pay the debt or is only required to pay part of the debt.

You can apply for debt cancellation if you are applying on behalf of:

• a company
• an association
• a self-governing institution
• a foundation.

We do not grant debt cancellation for limited partnerships, general partnerships and shipping partnerships. The reason is that it is not entirely clear who is liable for the debt of businesses incorporated in this way.

We can cancel debt to public authorities. In particular, we can cancel debt consisting of:

• corporation tax
• unpaid A-tax
• labour market contributions, VAT, customs and excise duties
• administrative fines.

You must describe the special circumstances that underlie the business’s application for debt cancellation. However, they do not need to be directly connected with the debt. We assess the circumstances based on whether they are of significant importance to the business’s situation. Relevant circumstances favouring debt cancellation may be an error made by a public authority or force majeure.

If the company has debts to parties other than public authorities, you can apply for a voluntary creditor arrangement with the business’s creditors. A creditor arrangement is an overall agreement on how you will repay the business’s debt.

Applying as a company, association, self-governing institution or foundation

You can use our application form.
Fill in the form and state:

• whether you are applying for full or partial debt cancellation
• why you are applying for debt cancellation
• the circumstances that, in your opinion, mean that you are not to pay the business’s debt.

You must fill in all relevant fields in the form and document all circumstances that, in your opinion, mean that you are not to pay the business’s debt. Follow the guide at the beginning of the form:

Application for debt cancellation – business

Application as a sole proprietorship

If you apply as a sole proprietorship, you must apply in the same way as individuals. See how on the page You may apply for cancellation.