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Choose business type and register your company

Compare different business types and proceed to register your business. Which one that best suits you can depend on various things. Are you going to start a business together with others? What financial responsibility are you prepared to take?
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Limited company

 

You can start a limited company yourself or together with one or more other shareholders. To start a limited company, you need a capital investment of SEK 25,000.

How to start and register a limited company

Sole trader

 

As a sole trader, only you can be a company signatory. You are personally responsible for the company's finances. Registering the company name is optional.

How to start and register as a sole trader

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Trading company

You start a trading company together with one or more other partners. The co-owners can be private individuals or companies. In a trading company, the partners are always personally and jointly liable.

How to start and register a trading company

Limited partnership

You start a limited partnership together with at least one more partner. A limited partnership is a special form of trading company where the liability of certain partners is limited to what they have invested in the company.

How to start and register a limited partnership

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Do you want to register an association?

Find more information about starting an association and what forms of associations that are available.

Register an association

Compare different business types

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The table gives you an overview of the most common forms of businesses.
Sole traderTrading partnershipLimited partnershipLimited companyEconomic association
Legal entityNoYesYesYesYes
Number of ownersOnly 1 person At least 2 people or enterprisesAt least 2 people or enterprisesAt least 1 person or enterpriseAt least 3 people or enterprises
Owner liabilityThe business operator is personally liable for the agreements entered into and for the debts of the enterprise.The partnership can enter into agreements. The partners are liable if the partnership cannot pay its debts.The partnership can enter into agreements. The general partner is liable if the partnership cannot pay its debts.The company can enter into agreements and is liable for its debts.The association can enter into agreements and is liable for its debts.
Capital requirementNoNoGeneral partner: no Limited partners: at least SEK 1At least SEK 25,000.JYes, in the form of a cash or work investment.
RepresentativesThe sole traderThe partnersThe general partnerThe board of directorsThe board of directors
RegistrationWith the Swedish Tax Agency and possibly the Swedish Companies Registration OfficeWith the the Swedish Companies Registration Office and the Swedish Tax AgencyWith the the Swedish Companies Registration Office and the Swedish Tax AgencyWith the the Swedish Companies Registration Office and the Swedish Tax AgencyWith the the Swedish Companies Registration Office and the Swedish Tax Agency
Name protectionIn the countyIn the countyIn the countyNationwideNationwide
Form of taxationF or FA tax (FA tax for income from both the business and employment) The partnership: F tax Partners: SA tax (special debited A tax)The partnership: F tax Partners: SA tax (special debited A tax)The company: F tax The owners: A tax (employees)The association: F tax The members: A tax (employees)
TaxationThe business operator is taxed for the surplus (income tax + social security contributions).Partners are taxed for their part of the partnership’s surplus (income tax + social security contributions).Partners are taxed for their part of the partnership’s surplus (income tax + social security contributions).The company is taxed on its profit (corporation tax). The owners are taxed on salary withdrawn and possible dividends (income tax + possible gains tax). The association is taxed on its profit (corporation tax). The members are taxed on salary taken out and possible dividends (income tax + possible gains tax).
Annual report and auditorOnly annual accounts. Auditor is not required.If the trading partnership has a legal entity of a certain size as a co-owner, the partnership must appoint an accountant and submit an annual report to the Swedish Companies Registration Office.If the limited partnership has a legal entity of a certain size as a co-owner, the partnership must appoint an accountant and submit an annual report to the Swedish Companies Registration Office.All limited companies must file an annual report, and in certain cases an auditor’s report, with the Swedish Companies Registration Office. Small companies may choose not to have an auditor. Find out more at the website of the Swedish Companies Registration Office. An annual report must be prepared and an auditor must be appointed.
Allocation of profit and lossNormally only to the business owner. Exceptions are spouses and cohabitants with mutual children.As per agreement if such an agreement exists. Equal distribution otherwise.As per agreement if such an agreement exists. If no agreement exists and the partners cannot agree on the allocation, the issue must be decided in court.Profit can be allocated to the shareholders in the form of a dividend.Profit can be divided between the members in the form of a bonus.
Income as the basis of sickness benefitsSurplusThe surplus for the partners individuallyThe surplus for the partners individuallySalary withdrawnSalary withdrawn
Qualifying period1, 7, 14, 30, 60 or 90 days1, 7, 14, 30, 60 or 90 days1, 7, 14, 30, 60 or 90 daysSalary withdrawnSalary withdrawn
Pensionable incomeSurplusThe surplus for the partners individuallyThe surplus for the partners individuallySalary withdrawn Salary withdrawn
Register beneficial ownershipNoYesYesYesYes

Frequently asked questions about different forms of business

Frequently asked questions about different forms of business