Older liens must be renewed prior to the end of 2018

‹ Back to the articles

Older liens must be renewed prior to the end of 2018Contractual liens which were registered before 1 July 1968 must be renewed with Lantmäteriet (national survey office) prior to the end of 2018, or they will be deleted from the real estate register. The background to this is that Lantmäteriet wishes to eliminate old lien documentation for liens which are no longer in effect. This is to take place in order to be able to simplify the procedure in the sale of real estate, decrease costs in conjunction with land survey work and secure a more reliable real estate register.

The requirement for the renewal applies to the registration of the right of usufruct, right to added value and to contractual liens, that is, liens which have been agreed upon between the real estate owners concerned and which become public knowledge when entered into the real estate register. However, the requirement of renewal does not apply to site-leasehold rights, water power, nor to tax liens, that is, liens based on a decision taken by the land survey office and registered in the real estate register by that authority.

That a registration is deleted from the real estate register does not imply that the actual right in question automatically ceases; however, it does imply that the registration will no longer apply to a subsequent owner of the property to which the lien refers.

Renewal of a registration qualifying to be eliminated, but which the real estate owner wants to remain in the real estate register, incurs no fees and is to be notified to Lantmäteriet prior to the end of 2018.

Do you have any questions on entrepreneur and SME Taxes?

Lisa Johannesson

Lisa Johannesson

Lisa Johannesson är jurist och arbetar på PwC:s Legalavdelning i Göteborg med civilrättslig rådgivning till ägarledda företag.
010-212 55 78
Lisa Johannesson is a lawyer and works at PwC's office in Gothenburg with civil law counseling to owner-managed companies.
+46 10-212 55 78

Leave a comment

Related articles

Read the article

Summer greetings from Mikael Carlén

This spring, PwC has conducted the annual survey, “Skattebarometern 2019”, on attitudes to taxes and the tax system. The objective is to ...

Read the article
Read the article

Mikael Carlén wishes you Happy Holidays!

2018 has been an exiting year, with the election in Sweden and Brexit being subjects of much discussion. As regards tax proposals, there ...

Read the article
Read the article

Mikael Carlén wishes you a nice summer!

The spring has been eventful, with the Tax Agency’s proposal for a new ”exit tax” and the 2018 election being the two most discussed ...

Read the article