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Keep contact details off public merger final-account attachments
PRH directs filers to put contact details on a separate personal-data form. The final accounts of a company dissolved in a merger must still be filed within two months of approval.
By Taxxa AI OyPublished 14 August 2026
Contact details accompanying the final accounts of a company dissolved in a merger should be supplied on PRH’s separate personal-data form. PRH says that this form is the only non-public attachment in the filing, so the contact information should be kept separate from the documents submitted for registrationPRH.
The filing is the final stage of the merger process and is free of charge. The dissolved company’s board and managing director must prepare financial statements and a management report for the period not yet covered by financial statements presented to the general meeting. The Limited Liability Companies Act requires preparation as soon as possible after implementation of the merger.
Where the company must have an auditor under the law or its articles of association, the final accounts must go to the auditors, who have one month to issue their report. The board must then convene the shareholders without delay to approve the final accounts. PRH’s filing deadline is two months after shareholder approval, so the relevant starting point is approval of the final accounts.
A board member or the managing director signs the notification. A procuration alone does not entitle its holder to sign. An authorised representative may file instead: PRH requires a copy of a specified power of attorney or the original of an open power of attorney.
The final accounts and any power of attorney are combined into one PDF for the electronic notification. The personal-data form remains a separate attachment. PRH warns against including personal identity codes, home addresses or confidential information, such as health information or trade secrets, in the other documents.
The notification is submitted through PRH’s online form for final accounts following a merger or demerger. Paper notifications have not been available for this filing since 1 January 2026. Preparing the public PDF and the separate contact-details form accordingly keeps the submission aligned with the filing instructions.
The legal basis is the Limited Liability Companies Act, Chapter 16, section 17 and Chapter 8, section 10.
File the approved merger final accounts within two months and put contact details only on the separate personal-data form.