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Notification of termination - co-operatives

A co-operative can be dissolved by liquidation or bankruptcy. A common procedure is liquidation.

Use our paper forms to file notifications

Report termination of a co-operative using form Y4 and appendix form 15 (available only in Finnish and in Swedish). It is not yet possible for co-operatives to report termination of business online.

Please scroll down for the forms and the instructions. Fill in the form with appendices - either in Finnish or in Swedish - on your computer, then print it at A4 size, and send it to the address given on the form.

There is no handling fee for termination notifications.

Please fill in the forms in Finnish or in Swedish.

  • To notify termination only with the Tax Administration, use form Y4.
  • To notify termination of a co-operative, use form Y4 and Appendix Form 15 in Finnish or in Swedish.

Remove a co-operative from the Tax Administration's registers online

If you wish, you can keep the co-operative in the Trade Register but remove it from the Tax Administration’s Employer Register, Prepayment Register and VAT Register. Use the online to report changes.