STARTING A BUSINESS IN SWEDEN
BUSINESS FORMS
- Enskild firma (Sole trader) — simplest, no minimum capital
- Aktiebolag / AB (Limited company) — 25 000 SEK minimum share capital
- Handelsbolag (Trading partnership) — 2+ partners
ENSKILD FIRMA (most common for new entrepreneurs):
- Register at verksamt.se (free)
- Apply for F-skatt (tax certificate for self-employment) at Skatteverket
- Get an organisationsnummer
- No separate legal entity (personal liability)
- Tax: pay preliminary tax monthly + annual income declaration
AKTIEBOLAG (for growth):
- Register at Bolagsverket: cost 2 200 SEK (online) or 2 700 SEK (paper)
- Minimum share capital: 25 000 SEK
- Need: articles of association (bolagsordning), shareholders' register
- Separate legal entity (limited liability)
- Corporation tax: 20.6%
- Must have a board of directors
FOR NON-EU CITIZENS
- Need a residence permit that allows self-employment
- OR apply for a self-employment permit (requires viable business plan, sufficient funding for 2 years of living + business costs, relevant experience)
- Processing time: 3-7 months
PERMITS FOR FOREIGNERS
- Proof of at least 200 000 SEK for living costs
- Proof of capital to run the business
- Relevant professional experience
- Business plan reviewed by Migrationsverket
TAXES
- Income tax: 30-52% (municipal + state)
- Social contributions (egenavgifter): ~28.97% of profit
- VAT (moms): 25% standard, 12% food/hotels, 6% books/transport
USEFUL LINKS
- verksamt.se (one-stop portal)
- bolagsverket.se (company registration)
- skatteverket.se (tax authority)