Three people are required in order to start an economic association. An economic association must promote the economic interests of its members. This means that the members should benefit financially from their participation in the association.
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The benefit can, for example, be employment, a better price or lower costs. The size of the contribution each member has to pay can vary from one SEK 1 upwards.
Taxes and contributions
The association pays corporate tax of 22 per cent on its profit. The profit that is distributed is taxed in the members' tax returns. If a member is employed by the association, the member receives a salary. This income is taxed in the same way as for other employees. The association pays social security contributions and deducts preliminary A-tax.
1) Register with the Swedish Companies Registration Office
An economic association must be registered with the Swedish Companies Registration Office (Bolagsverket). Registration has to take place no later than six months after the decision was taken to form the association. Following registration, the association becomes a legal person and is provided with nationwide protection for its name. You can use our online service to apply for this permit.
2) Tax registration
Once the association is registered with the Swedish Companies Registration Office and has been allocated a corporate identity number, you can register the association with the Swedish Tax Agency (Skatteverket). You need to apply for F-tax and VAT registration and register as an employer. You can use our online service to apply for this permit.
Registration for F-tax or FA-tax and VAT and registration as an employer.
Frequently asked questions
Responsible: Swedish Agency for Economic and Regional Growth