Sweden - Company Incorporation

With a tradition of high welfare provision, Sweden is not perceived as the best location for companies but, the holding company regime is certainly worth looking at. If a client wishes to invest in Sweden, there is really no impediment to doing all the work through a Swedish company.

Type of company	Taxation	Number of owners
Limited Liability Company	The company is taxed for the profit. The owners are taxed for salaries and dividends, if any	One or more
Incorporated Association	The association is taxed for a profit. The members are taxed for salaries and dividends, if any	Three or more

Setting up business in Sweden is a smooth and rapid process. A new company can be fully functional within two to three weeks.

According to a World Bank comparison of 145 countries, Sweden is one of the world's top 10 economies in terms of ease of doing business. The survey includes the following indicators: starting a business, hiring and firing workers, enforcing contracts, getting credit, closing a business, registering property and protecting investors.

Sweden’s taxation structure is straightforward and corporate tax levels are among the lowest in Europe. The country applies participation exemption, allows full deduction for interest and has no thin capitalization rules.

Obtain a statement from a Swedish bank certifying that the total cash amount to be paid for shares has been deposited

Submit the application to the Swedish Companies Registration Office (Bolagsverket) and obtain the registration certificate

Register with the Swedish Tax Agency (Skatteverket)