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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Company registration

1) Register with the Swedish Companies Registration office

A limited company must be registered with the Swedish Companies Registration Office (Bolagsverket). A limited company only becomes a legal person when it has been registered with the Swedish Companies Registration Office. Registration provides nationwide protection of the company name.

Apply online
Limited company (Swedish Companies Registration Office)
Registration of a limited liability company.

2) Tax and VAT registration

The company must then register with the Swedish Tax Agency (Skatteverket). The company needs to apply for F-tax and VAT registration and, if relevant, register as an employer.

Apply online
Tax registration (Swedish Tax Agency)
Registration for F-tax or FA-tax and VAT and registration as an employer.

There are e-services available for company registration at verksamt.se, but in Swedish only. You must have a Swedish identity number and a Swedish e-identification (e-legitimation in Swedish) to get access to them.

Go to e-services for company registration (in Swedish)

Frequently asked questions

 

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