Limited company

A limited company can be started by one or more individuals or legal entities. When starting a limited company, you must have at least SEK 50,000 in share capital.

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Personal responsibility for the company's debts is in principle limited to the share capital.

A limited company is represented by a board and in certain cases by a managing director (MD). If you are also a board member or managing director, you may have some personal liability for the association's unpaid taxes and contributions.

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Taxes and contributions

A limited company pays corporate tax at the rate of 22 per cent on the company's profit for the year. In a limited company, profits are distributed to the shareholders through dividends. Dividends are taxed in shareholders' tax returns as income from capital. Special rules apply to close companies (which most limited liability companies are).

Shareholders who work in the company are employed and their salary is taxed in the same way as for employees with no shares.

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Business registration and tax

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