Company in Sweden

Michał Gawlak

Michał Gawlak

Partner / Attorney-at-law

General information

  • 22%
    Tax rate
  • 4 weeks
    Time of establishment of the company
  • 50 000 SEK
    Minimum capital

Until 2008, the Swedish economy was experiencing steady economic growth supported by an increase in domestic demand and strong exports. The country adopted a reform programme to improve employment, reduce welfare dependency and rationalise the role of the state in the economy.

Types of companies

Swedish law provides for the following types of business activities of foreign entities:

  • Limited liability company (SRL)
  • Public limited company (AB)
  • Single-member enterprise (Enskild näringsidkare)
  • Limited partnership
  • Branch and Representative Office

The most frequently registered company by foreign investors is a limited liability company. (SRL)

Company registration procedure

Registration of the company:

  • The first step to the registration of the company is to draw up the articles of association and to draw up the company’s statute in the form of a notary deed.
  • Then you have to pay the capital into a bank account and get a confirmation of payment.
  • The next step is to register the company but before this happens, the company must appoint an accountant.
  • Registration is done at the Bolagsverket, where the company receives a registration number.
  • You will then need to register with the Tax Office (Skatteverket).
  • The last step is to obtain all the necessary permits and licenses that are appropriate for your business.


There are no restrictions on the number of shareholders, however, a minimum of one shareholder is required to establish a company. Foreign shareholders are allowed.

Management Board:

At least one director and a deputy director must be on the management board. At least half of the directors and their deputies must be residents of the European Economic Area.


Companies with more than 25 employees must establish an economic committee comprising three representatives of the board of directors and two representatives of the employees. If the committee does not meet employees’ requirements for information and control, they may appoint an ’employee consultant’. Both the consultant and the committee have insight into the company’s accounts and affairs and can oblige the management to initiate investigations and make forecasts. However, this information may only be passed on to employee representatives.

Registered office:

The company must have a registration address, it is suggested that it should be the address of a stationary office.

Time to set up a company:

The time to set up a company is about 4 weeks.


The minimum capital is SEK 50000. Full payment to the account is required during the registration procedure. The capital may also be in kind, but in-kind contributions must correspond to the company’s activities and must be valued by a certified public accountant.

Taxes and finances

The Swedish tax system has many direct and indirect taxes and contributions. Taxes are payable at the municipal level and at national level, local authorities set their own tax rates in their municipalities. Under EU law, the free movement of capital is the rule. Foreign investors are offered a wide range of financial and fiscal incentives. In particular, reductions of social security costs for employers established in northern Sweden, subsidized job creation or staff training, tax incentives for foreign executives or R&D and free-trade area expenses.


In accordance with standard practices in the EU, companies must register and submit annual accounts to regulatory authorities. Annual audits are mandatory.

Tax rate• Income tax: 21.4% •  Property tax (companies): from 0.2 to 2.2% according to the value• Tax on capital gains: 21.4% • Tax on interest and royalties: 0% • Tax on dividends: 30% • VAT: 25% No wealth or business taxes
Minimum capital50,000 SEK (5000), 500,000 SEK (52,125 ) if a public offering, fully paid at creation
ShareholdersMinimum of one associate
Foreign shareholdersYes The client must have an authorized representative if he is not present in Sweden.
DirectorsA minimum of one director and one deputy director on the Board of directors
Foreign holdingYes
Legal obligationsAnnual mandatory audit of accounts
Deadline4 weeks from the receipt of all documents
HeadquartersBusiness address, telephone transfer, fax, and mail Possibility to have a physical office (prices vary depending on demand)
AccountingMandatory annual financial report, result account, schedule, and management reporting, based on an estimated number of monthly bills and a forecast of annual turnover.

Other information

Our clients register Swedish companies mainly with a view to doing business in Sweden. A frequent motive for our clients is the willingness to take advantage of the local pension system, which usually requires an actual move to Sweden.

Do you want to establish a company in Sweden?



Contact us by filling out the form at the bottom of the page.
Remember, the more information you provide us at the beginning of cooperation, the sooner we will be able to prepare an offer for you. If we deem it necessary due to the scope of the inquiry, we will offer you a paid consultation aimed at preparing an offer for you with elements of tax planning.



Choose the payment method – we accept transfers and payment by credit / debit card and blik.

The stage of collecting information necessary to establish a company

The stage of collecting information necessary to establish a company

After accepting our offer, we will send you a list of information and documents that we will need to establish a company for you quickly and efficiently. At this stage, our specialists will provide you with professional advice and experience enabling you to efficiently collect the required documents and information.

Receipt of company documents

Receipt of company documents

After registering the company, we will inform you about obtaining the documents – we can send them to you by courier, or arrange their collection at the office. If you have chosen the service of opening a bank account that requires personal appearance, our specialist will provide you with the company’s documents when assisting you in opening a bank account.

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Michał Gawlak

Michał Gawlak

Partner / Attorney-at-law

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