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Hur gör man affärer i Sverige

To run a business in Sweden

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Senast uppdaterad 19 april 2011 | Skrivet av Administrator

When your company is properly established in Sweden the yearly accounting has to be done in accordance with the Swedish legislation. Furthermore, a strategy for marketing and greater profit should be outlined.
EKATERINA LAW CONSULTING will assist you in this process.

Bellow follows a short description of the different company forms:

Joint-Stock Company
Swedish joint-stock company is a legal person where the owners have limited liability. A joint-stock company’s capital should be no less than 50 000 SEK. The Swedish joint-stock company can be constituted by one or more persons (physical or legal person). The joint-stock company is in itself an item of tax and is therefore obliged to pay income tax. According to Swedish law a joint-stock company is obligated to have an accountant. A Swedish joint-stock company can be established and owned by foreign owners, required however is that a representative of the company is a Swedish citizen.

Trading Company
Swedish trading company is a legal person where the owners have a personal and loyal responsibility for the company’s obligations. The trading company can be constituted by two or more persons (physical or legal person). The Swedish trading company will be obligated to pay taxes if it holds real estate’s or have employees. Otherwise, the owners will declare the company’s profits and pay taxes through the owner’s personal declaration. An authorized accountant will normally not be required for a small to middle sized trading company.

Business Association
A Swedish business association is in itself an item of tax (see above under joint-stock company). The company construction is to be established by three or more persons, whom have limited liability. A business association shall according to law have at least one accountant.

Sole Trader
Sole trader is constituted by a physical person whom personally takes
responsibility for the company’s obligations. Registration of the sole trader at
the Swedish Companies Registration Office is normally voluntary. However, we
would recommend that you register your company regardless. Person resident
abroad that aim to operate business as a sole trader in Sweden shall appoint a
representative, this representative must be resident of Sweden and have
responsible for the business activities in Sweden. The appointed
representative’s assignment and points of contacts shall be notified to the
Swedish Companies Registration Office.

Starting up a branch is a good alternative if you have an abroad already established company and now would like to take the step into the Swedish
market. A branch is not a legal person; instead it is incorporated in the legal person of the foreign company. By this follows that the branch does not have any own share capital. The formation of a branch is to be registered to concerned authority. The branch must have a CEO that is a resident of a country within the EES.

The Swedish based branch is obliged to follow Swedish legislation. The branch is to have separate accounting according to Swedish accounting
legislation. All documents shall be translated to Swedish (or English in certain cases). An accountant is to  review the statements.


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