1. Summary
After commencement of the liquidation process and before its completion, changes may be made to the composition of liquidators. The shareholders’ meeting may remove the existing liquidator and appoint another person in their place. A liquidator may also resign.
Please note that, in accordance with the Commercial Law, shareholders or stockholders have the right to participate in and vote at a meeting remotely or to vote prior to the meeting. For more information, see the section Explanation of remote participation in meetings of shareholders, stockholders and members.
In cases prescribed by law, an application for the registration of changes may be sent to the State Revenue Service for review. For more information, see the section On the Review of Applications Received by the Register of Enterprises in the State Revenue Service.
| Review period is 1–3 business days (excluding the day of submission)* | 
| Fees start from EUR 20.00 | 
| Submit documents via the e-service |
| * The statutory time limit for reviewing documents may be extended pursuant to Section 64(2) of the Administrative Procedure Law. | |||||
| Useful Information on Registration Services | |
| Documents in foreign languages, electronic document submission, etc. | General procedures: registration at a pre-selected time, pre-submission document verification, etc. |
| Explanations (beneficial owners, etc.) | Details and payments |
| Laws and Regulations | Contacts |
Documents to be submitted:
- application form KR18;
- minutes of the shareholders' meeting or a shareholder's decision, if the changes were decided at the shareholders' meeting (signatures must be certified – either with a secure e-signature for electronic submission or with notarisation for paper submission);
- consent of the new liquidator to hold office (signatures must be certified – either with a secure e-signature for electronic submission or with notarisation for paper submission). This is not required if an existing member of the executive board becomes the liquidator or if the consent is included in the application form;
- notice of resignation from office by the liquidator (if the liquidator has resigned from office);
- if the application is submitted by post, proof of payment of the state fee (receipt or copy, online banking payment confirmation, or payment details in free text).
If the liquidation process has been commenced on the initiative of the State Revenue Service or the Register of Enterprises, the shareholders’ meeting does not have the right to make changes to the composition of liquidators.
Documents must be submitted to the Register of Enterprises within 3 days of the adoption of the decision.