Company registration in Sweden
Capital: Stockholm.
Official languages: Swedish.
Currency: Swedish krona (SEK).
Advantages of registering a company in Sweden:
- Corporate tax of 20.6% — lower than the OECD average (23.8%).
- Full access to the EU Single Market and the intra-Union VAT regime.
- Zero withholding tax on dividends paid to EU parent companies and exemption of capital gains from the sale of business-related shares (näringsbetingade andelar).
- Network of more than 90 double tax treaties.
- The minimum capital for a private AB is 25,000 SEK (approximately 2,200 EUR), reduced from 50,000 SEK as of January 1, 2020.
- 100% foreign ownership with no citizenship restrictions.
- Jurisdiction reputation: Sweden ranks among the top ten countries globally in the Corruption Perceptions Index and the "Doing Business" ranking (prior to the latter's discontinuation).
Sweden is a country on the Scandinavian Peninsula and a member of the European Union (since 1995) and NATO (since 2024).
It retains its own currency and is not part of the eurozone. With a business environment built on transparent public registries and digital document workflows, Sweden is the home of Spotify, Klarna, Ericsson, IKEA, and Volvo, and boasts one of the highest concentrations of startups per capita in Europe.
Taxation and Reporting Features
Corporate Income Tax:
- Standard rate: 20.6%
- Resident companies pay tax on worldwide income, while non-resident companies pay tax only on income from Swedish sources.
- The periodization fund rule (periodiseringsfond) allows you to defer up to 25% of profits for up to 6 years.
- An R&D incentive applies—a reduction in social security contributions for research personnel (forskningsavdrag).
VAT:
- 25% VAT for most services.
- 12% — food products, hotels, restaurants, works of art, repair work.
- 6% — passenger transport, books, newspapers, sports, concerts, cinema.
- 0% — exports and intra-Union B2B supplies.
- Mandatory VAT registration for turnover exceeding SEK 120,000 per year.
Dividends:
- 30% — withholding tax on dividend payments to individuals and non-resident companies.
- 0% — payments to EU parent companies under the Parent-Subsidiary Directive.
- 0% — dividends and capital gains on business interests.
Company registration in Sweden is carried out through Bolagsverket—the Swedish Companies Registration Office. The company name must be unique, include the suffix "Aktiebolag" or "AB," and receive approval from the registrar.
A company is deemed to be formed once all founders have signed the deed of formation (*stiftelseurkund*). Prior to filing an application with Bolagsverket, the share capital must be deposited into a bank account, and the bank must issue a certificate in the prescribed format (*bankintyg*); a standard account statement or receipt is not accepted.
Upon registration, the company is assigned an organization number (*organisationsnummer*), which also serves as its tax identification number. Subsequently, applications must be submitted to Skatteverket for F-tax status (*F-skatt*) and for registration for VAT and as an employer; additionally, information regarding the beneficial owner must be filed with the beneficial ownership register (*verklig huvudman*) within four weeks of registration.
At the time of registration, the company must have:
- Choosing a company name: three options are required, ending with AB or Aktiebolag.
- Notarized copies of identity documents for all participants and board members.
- Notarized document confirming the residential address of all participants (utility bills, bank statements showing the address).
- Bank statement issued no more than 3 months prior to the application submission date.
- Memorandum of association (stiftelseurkund) and articles of association (bolagsordning) in Swedish.
- Bank certificate (*bankintyg*) confirming the deposit of 25,000 SEK into an account at a bank in Sweden or the EEA, translated into Swedish.
- registered office (säte) in Sweden — non-residential premises
- At least half of the board members and the managing director must be EEA residents. If this requirement is not met, an application for an exemption must be submitted to Bolagsverket (Form 814), and a recipient of correspondence resident in Sweden (särskild delgivningsmottagare) must be appointed.
Company registration in Sweden
- Limited liability protection
- At least 1 shareholder and 1 board member with 1 deputy
- Capital from 25,000 SEK
Tax Rates in Sweden
Additional information
- Annual report (årsredovisning): must be submitted to Bolagsverket no later than seven months after the end of the financial year. This requirement applies to both dormant companies and companies in liquidation
- INK2 tax return: filed with Skatteverket; the deadline for the calendar financial year is July 1, or August 1 for electronic filing. The late-filing penalty is 6,250 SEK per violation, up to a maximum of three penalties
- VAT returns: monthly for turnover exceeding SEK 40 million, quarterly for turnover up to SEK 40 million, and annually for turnover up to SEK 1 million
- Employer declaration (AGI): monthly, if there are employees
- Audit: mandatory if, for two consecutive years, the company exceeds two of the following three criteria: more than 3 employees, a balance sheet total exceeding SEK 1.5 million, and turnover exceeding SEK 3 million
- Accounting is maintained in accordance with K2 standards (for small companies) or K3 standards (for large companies; closer to IFRS). Records are retained for 7 years
- Details regarding board members and the managing director are publicly available in the Bolagsverket register
- Shareholder data is not filed with Bolagsverket; the company itself maintains the share register (*aktiebok*) and keeps it at its registered office
- Beneficial owners are registered in the *verklig huvudman* register. As of July 1, 2026, access to the register is restricted in accordance with EU Directive 2024/1640: information is provided to public authorities, entities subject to AML obligations, and persons with a legitimate interest, upon individual request
- Financial statements are published and available to anyone via Bolagsverket
- Nominee services are permitted for shareholders and board members, subject to the EEA residency requirement
Timeline and Stages
- 01
Preparation of documents and company name selection
1-3 days - 02
Opening a savings account and depositing 25,000 SEK, obtaining a bank certificate (bankintyg).
to 3 weeks - 03
Registration for F-skatt, VAT, and as an employer with Skatteverket
to 4 weeks - 04
Submission of information on the beneficial owner
from 4 weeks - 05
Establishing a corporate bank account
2-6 weeks
The bottom line
Registering a company in Sweden provides access to the EU market through a jurisdiction featuring a 20.6% flat tax rate, no withholding tax on interest and royalties, and a full exemption on income derived from business holdings. Sweden—where doing business requires a transparent structure and genuine economic substance—is unsuitable for schemes lacking such substance; public registries, strict AML requirements, and the stance taken by banks render purely formal structures unviable.
Two critical bottlenecks in the process are the requirement for the board of directors to be resident in the EEA and the need to deposit capital into a Swedish or EEA bank account prior to registration. The banking stage is where the most time is lost; therefore, account setup should be initiated concurrently with the preparation of incorporation documents, rather than afterwards.
We offer not only legal support for company registration but also a comprehensive range of services—including accounting, nominee services, and full post-registration support—thereby providing complete, year-round management for your company.
Cost calculation
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FAQ
Can you register a company remotely?
Yes, in most cases — you can.
Remote company registration is available in the vast majority of popular jurisdictions today. Modern corporate services, electronic document management and professional registered agents make it possible to complete the entire registration process without being physically present in the country.
The process typically works as follows: you provide the required documents electronically, sign them remotely — via a notary, apostille or electronic signature — and a local registered agent handles all communication with government authorities and document submission on your behalf.
This has been made possible by several factors: most countries allow foreign founders and directors, corporate service providers operate remotely across the globe, and the digitisation of government registries has significantly streamlined and accelerated the procedures.
The one step that may still require in-person presence is opening a corporate bank account — however, even here many banks and fintech platforms now offer remote identity verification.
What documents are needed for registration?
Registering a company in most jurisdictions requires a standard set of documents. For individuals — founders and directors — the typical requirements include: a certified copy of a passport, proof of residential address (utility bill or bank statement no older than 3 months), and in some cases a bank reference letter or CV.
For corporate shareholders, the required documents include: certificate of incorporation, articles of association, register of directors and shareholders, and confirmation of the ownership structure.
Do I need to keep accounting records and submit reports?
Accounting and reporting requirements vary significantly depending on the jurisdiction. In most countries, companies are required to maintain proper bookkeeping, file annual financial statements and submit tax returns.
At the same time, there are a number of jurisdictions where reporting requirements are minimal or effectively non-existent for non-resident companies. These include, for example, the Marshall Islands, the Cook Islands, Panama, Belize, Seychelles and Vanuatu — in these countries, companies that do not conduct business within the territory of the registration state are generally exempt from mandatory financial reporting and audit requirements.
We provide full company administration services, including preparation and submission of annual reports, liaison with local authorities and ensuring full compliance with all corporate requirements of the jurisdiction.
Is it possible to open a bank account for a company?
Yes, opening a corporate bank account is possible for virtually any jurisdiction, however this process deserves careful attention. Today businesses have two main options: traditional banks and fintech platforms.
Traditional banks offer a full range of financial services, but account opening requirements have become increasingly stringent — KYC procedures, source of funds confirmation, business plans and in some cases in-person presence may be required. Fintech platforms — such as Wise, Airwallex, Revolut Business and others — open accounts significantly faster and remotely, making them a popular solution for international companies at an early stage.
Is it possible to use nominee directors?
Yes, the use of nominee directors and shareholders is a common and legitimate practice in international corporate structuring. A nominee director is formally listed in the company registry but acts exclusively in accordance with the instructions of the beneficial owner, providing an additional layer of privacy.
This service is particularly in demand in jurisdictions where information about directors and shareholders is entered into a public register — for example, in Cyprus, the United Kingdom, Malta and a number of other EU countries. In offshore jurisdictions, nominee services are also widely used to simplify corporate governance and protect ownership structures.
We provide nominee director and shareholder services for any jurisdiction we work with.
