Krona Public Real Estate delisted from Spotlight on 6 November

Krona Public Real Estate AB, organisationsnummer 559298-1707, is no longer a listed shareSkatteverket. Skatteverket's share-history page now states that aktien är avnoteradSkatteverket and records a new 2026 row: delisted from Spotlight Stock Market on 6 NovemberSkatteverketSkatteverket. The previous entry, that the share was listed on Spotlight, is gone.Skatteverket

The delisting closes a year that redrew the register for this share. The page traces the listing back to a new listing on Spotlight Stock Market on 31 March 2021 at an introduction price of 100 kronor, followed by a 2025 issue of N 5:9 at 36,35 kronor. In 2026 Krona BidCo published a mandatory cash offer — ett kontant budpliktsbud — for the sharesSkatteverket at 35,75 kronor per shareSkatteverket on 19 February under the Takeover rules, raised the consideration to 41,20 kronor per shareSkatteverket on 9 March, and declared that price binding with no further increase. No conditions for completion were set, and the acceptance period was expected to run from 20 February 2026 until around 20 March 2026.

For holders, the practical consequence sits in the disposal rules. Tax liability on shares arises as a rule at the time of disposal regardless of when payment arrivesSkatteverket, under 44 kap. 26 § first paragraph of the Income Tax Act, and a disposal must have occurred for a gain or loss to ariseSkatteverket under 41 kap. 2 §. Sales and exchanges are the most common disposals; a later squeeze-out has its own mechanics. A majority holder with more than 90 per cent of the shares may redeem the remaining sharesLansstyrelsen under 22 kap. 1 § of the Companies Act, and a minority holder can demand redemption the other way. If the parties cannot agree on the price, arbitrators decide it, and Skatteverket's view is that the gain on a compulsory redemption normally cannot be computed until the arbitrators' award arrivesSkatteverket — later adjustments after appeal are corrected afterwards, and any later additional payment is declared as a tillkommande köpeskilling. Where advance possession is granted, Euroclear marks the holding as tvångsinlösta aktier (TIA) and removes the marking when the procedure ends.

Shareholders who tendered into the BidCo offer therefore tax their sale on the accepted considerationSkatteverket, while anyone still holding at the squeeze-out stage is taxed under the redemption mechanics, not the delisting itselfSkatteverket. The delisting date matters for record-keeping: from 6 November 2026 the share is unlistedSkatteverket.

Legal basis: disposal and timing rules for shares in the Income Tax Act with redemption mechanics in the Companies Act, summarised in Skatteverket's guidance on what triggers taxation and when disposal occurs.