Proposal and decision on your debt restructuring

The investigation into your finances leads to a proposal on how to proceed with the debt restructuring. Once you have approved the proposal, those to whom you owe money, your creditors, get to respond to the proposal. After that, we will make a final decision.

The proposal states

  1. your personal and financial circumstances
  2. our assessment
  3. the debts included in the debt restructuring
  4. how much you must pay
  5. how long you must pay.

As a general rule, all debts incurred prior to your decision on initiation of debt restructuring are included.

What the decision means

Once your creditors have had the opportunity to respond to the proposal, we will decide whether you should be granted debt restructuring or not. We can decide that you should be granted debt restructuring even if one of the creditors don't agree. Then the creditor can appeal to the district court.

The decision cannot be appealed later than three weeks from the time we or the court made the decision. This is called that the decision has become legally binding.


You must pay even if someone appeals the decision.

You usually pay for five years

It is common to pay for five years. If you have good reasons, for example if you are older or if there are children in the family, we can find that you should pay for a shorter period of time. If you have paid from the date we decided to initiate your debt restructuring, we will deduct the number of months during which you have already paid when deciding on the payment plan.

Your debt restructuring is complete when

  1. you have paid according to your payment plan (usually for five years) and
  2. it has been five years from the decision on initiation of debt restructuring.

Other rules apply to debt restructuring for entrepreneurs. Your debt restructuring can also be extended if you do not pay. Read more about how you pay:

How to pay in a debt restructuring

If you get a tax refund

If you have overpaid your taxes, different rules apply to whether or not you are allowed to keep the tax refund.

  1. If your decision on debt restructuring has become legally binding (no longer subject to appeal), you will get your money back directly from the Swedish Tax Agency.
  2. Do you get a tax refund before the debt restructuring decision has become legally binding? Then the money goes to paying any debts to the central government and municipality, for example taxes, fines, or student debts.
  3. Do you get a tax refund when we process your application, meaning, after you have received an initial decision? Then we can assess that the money shall be used to pay your debts. In that case, we distribute the money in your payment plan.

Guarantor liability and joint liability

If you have been granted debt restructuring and someone has stood surety for you, that person keeps their payment liability. They must pay off the rest of the debt that you cannot pay.

The same applies if there are two people named on the loan — then you are jointly (jointly and severally) liable for pay the debt. The other person will be solely liable for paying the debt when you have debt restructuring and they cannot demand the money from you.