Company formation in Sweden

Important: a non-resident's right to own the company does not automatically grant a right to live, work or manage it from that country. Immigration, work permits, substance, effective management and tax residence are assessed separately.

• —Nordic-facing technology/services with genuine Swedish business rationale and adequate capital.
• —Operating subsidiaries able to satisfy EEA board/MD and Sweden service-agent rules.
• —Non-resident founders only after coordination-number, bank-certificate and filing-channel feasibility review.

• —Privat aktiebolag (private AB), a private limited company with minimum share capital of SEK 25,000.
• —Publikt aktiebolag (public AB), a public company with minimum share capital of SEK 500,000.
• —Handelsbolag (HB), a general partnership.
• —Kommanditbolag (KB), a limited partnership.
• —An economic association, branch (filial) of a foreign company and sole trader for suitable models.

• —A Swedish registered office/municipality, memorandum/articles, board, share capital and ownership data.
• —A private AB requires SEK 25,000 capital and a bank certificate for a cash contribution before registration.
• —At least half of board members and deputy members, and the managing director/deputy MD, must reside in the EEA unless an exemption is granted.
• —If all board members reside outside Sweden, a Sweden-resident special service recipient must be registered.
• —Bolagsverket's online service requires Swedish e-identification; foreign-eID users are directed to forms rather than the e-service.

• —A passport or other acceptable ID for every founder, director, signatory and ultimate beneficial owner (UBO).
• —Current proof of residential address and tax residence for every person subject to verification.
• —A transparent ownership chart through to natural persons; a corporate participant also provides an extract, constitutional documents, good standing and an investment resolution.
• —A description of the activity, markets, counterparties, expected turnover, source of funds and source of wealth, supported by evidence.
• —Memorandum/articles, share subscription, board/deputy/MD, registered office, financial year and signing powers.
• —A bank certificate for paid cash capital or valuation evidence for a contribution in kind.
• —Coordination-number/foreign-person forms, certified passports and corporate-founder documents.
• —EEA-residence evidence, an exemption application or Sweden service-recipient appointment as applicable.

1. 01Conduct an individual review of AB/branch, Swedish eID/forms, coordination numbers, EEA governance, the capital bank and activity.
2. 02Agree the memorandum/articles, board/deputy/MD, service recipient, capital and beneficial ownership.
3. 03Obtain the bank certificate and submit through the Swedish e-service where eligible or the prescribed non-resident forms/channel.
4. 04After registration, complete tax/VAT/F-tax/payroll, beneficial-owner registration, accounting and separate banking KYB.

• —A Swedish AB files corporate income tax; the current rate and deductions/incentives are checked for the period.
• —VAT, employer contributions, preliminary tax/F-tax and dividend withholding depend on operations and distributions.
• —Foreign management, permanent establishment and related-party transactions require separate residence/transfer-pricing analysis.

General overview, not personal tax or legal advice. Rules are rechecked before filing.

• —A cash-capital bank certificate is a pre-registration requirement but does not guarantee the operating relationship after registration.
• —Non-resident banking requires Swedish rationale, board/service-agent disclosure, UBOs, contracts and source of funds.

• —The annual report/financial statements are filed with Bolagsverket; audit applies where statutory conditions are met.
• —Corporate tax, VAT/payroll/F-tax obligations and compliant accounting/share register.
• —Updates to the board, service recipient, registered office, share capital and beneficial owners.

• —A foreign eID cannot currently be treated as access to the Swedish company e-service.
• —Board/MD EEA-residence and Sweden service-recipient requirements are separate, and exemptions are discretionary.
• —Incorporation does not disapply UBO disclosure, AML/KYC or sanctions screening by the registrar, notary, provider, tax authority or financial institution.
• —The place of incorporation does not automatically determine tax residence: effective management, permanent establishment, CFC rules and the owners' personal residence require separate analysis.
• —Registration does not grant a licence, residence or work rights and does not guarantee a bank or EMI account.

• —Individual coordination of foreign-person forms, the capital bank, EEA governance/exemption, the Swedish service recipient, Bolagsverket and accountant hand-off.
• —Comparison of entity forms, ownership structure, governance, tax links and substance requirements before filing.
• —Coordination of the address, notary, lawyer or authorised representative, translations, apostille and the corporate pack.
• —Preparation of a verifiable KYB data room and responses to legitimate compliance requests without promising a bypass, approval or timing.
• —Accountant hand-off and creation of an accounts, tax, VAT, payroll, UBO, licence and registry compliance calendar.

The exact Basic scope and all exclusions are listed in the pricing section above. Non-standard structures and external costs are agreed before payment.

Requirements checked on August 9, 2026. Before filing, we recheck rules, forms, fees and restrictions with the registration authority.