What to choose?

Open a Limited company (AB), filial or register your foreigner company with Swedish Tax Agency only? Or Perhaps Sole Tradership form, Trading Partnership, Limited partnership or Economic Association.

Please look at the specific structural differences first: Bolasgverket

 

All these options have their different purpose and way of functioning, what to choose depends on your plans and goals here in Sweden.

 

Let’s look at the limited company / AB (aktiebolag) in a form of Ready-Made company:  

The only purpose of Ready Made company registration is to sell it, so Ready Made company has no financial history, no tax registrations, no bank account. The minimum of shares capital (25 000 kr) is used to register it and after the selling process the company’s name/board/business activities along with other relevant changes are applied in the Commercial Registry.

Next step is to apply for tax registrations in the Skatteverket (Tax Agency). That requires certain information and tax debt free proof for the owners and board members.

Who can be a board members / shares owner? Technically anyone without business ban. For non-EU citizens the process of registration the company to their name is somewhat longer, because the residency waiver has to be applied.

If none of the potential board members have Swedish personal number, a “särskild delgivningsmottagare” has to be registered in. “Delgivningsmottagare” is a person who in some meaning acts like guarantee for the state that the necessary information is passed from the state to the board, in case board is unreachable to the state.  This position has no authorizations to act behalf of the company.

AB is a juridical person and has obligations to declare income and submit Annual Reports.

There is more to it, in terms of process and requirements, which would be too long and ahead of its course to describe here, so please contact us for more information.

The price for ready made company is 18.500 kr plus VAT and please note that the application for the tax registrations is included in the price. Bank fee for shares capital and tax registration is included.

 

Filial / a foreigner branch in Sweden has it’s registration in Bolagsverket (Commercial Registry) and Tax Agency and is directly dependent and tied to its mother company. All business is accounted and declared in Sweden.

 

Foreigner company with Swedish Tax Registrations has it’s registration in Skatteverket ( Tax Agency) only and is obligated to declare it’s Swedish bound income and have all Swedish side business bookkept in accordance of Swedish Bookkeeping rules.

What about residence and work permits: EU/EEA citizens have the right to work and live in Stockholm without any permit. Non-EU/EEA citizens must get a permit from Swedish embassy outside Sweden. For all  immigration information please check out: Migrationsverket

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