Europe · Company formation
Company formation in Sweden
This suits founders who want a credible, EU-passportable operating company with a low capital floor and no notary involved. You do need to satisfy the EEA-residency or representative rule, and pass Swedish bank KYC.
At a glance
- Entity
- Private limited company (aktiebolag, AB)
- Corporate tax
- 20.6% flat corporate income tax (2026). A proposed cut to 20% from 1 Jan 2026 was floated by the Ministry of Finance but not enacted in the final budget.
- Incorporation time
- ~5-15 business days for Bolagsverket to register once a complete e-service filing and paid-in share capital are in place; add several more weeks for bank account and tax/VAT/F-tax registration.
- Minimum capital
- SEK 25,000 for a private AB (companies formed before 1 Jan 2020 retain the old SEK 50,000 floor). Must be paid in cash to a blocked account or as audited assets in kind before registration.
- Resident director
- No Swedish-resident director required, but at least half the board, half the deputies and the managing director must reside in the EEA (residency, not citizenship). If no board member, MD or authorised signatory resides in Sweden, the company must appoint a Sweden-registered representative to accept service of process. Exemption from the EEA-residency rule can be applied for at Bolagsverket and is assessed case by case.
- Audit
- A private AB may waive the statutory auditor if it stays below at least two of three thresholds in each of the last two financial years: more than 3 employees (average), net turnover above SEK 3 million, and balance-sheet total above SEK 1.5 million. Newly formed companies can opt out of an auditor from the start.
- Remote set-up
- Formation is filed electronically via verksamt.se, which requires Swedish e-ID (BankID); founders without it typically file the paper application (Bolagsverket form 816) or use a local agent, and must deposit share capital into a Swedish/EEA bank account. Sweden uses no notary for AB formation, but bank and Skatteverket KYC on foreign beneficial owners is the real bottleneck.
- Government fee
- SEK 2,400 via the verksamt.se e-service, or SEK 2,700 by paper application (2026).
- Best for
- This suits founders who want a credible, EU-passportable operating company with a low capital floor and no notary involved. You do need to satisfy the EEA-residency or representative rule, and pass Swedish bank KYC.
The process
- Draft the memorandum of association (stiftelseurkund) and articles of association, and pay in the SEK 25,000 share capital to a bank account (bank issues a capital certificate)
- Ensure the board/MD meets the EEA-residency requirement, or arrange a Sweden-registered service-of-process representative (or file for a residency exemption)
- File the new-company application with Bolagsverket via verksamt.se (form 816) with the memorandum, articles and bank certificate, and pay the SEK 2,400 fee
- After registration and issue of the organisationsnummer, register with Skatteverket for F-tax, VAT and employer status, and finalise the operating bank account
What can go wrong
- Opening the mandatory share-capital and operating bank account is often the hardest step for non-resident founders; Swedish banks apply strict KYC and may decline or delay accounts for owners with no local ties.
- The verksamt.se e-service needs Swedish BankID; without it you fall back to the slower paper route or a local formation agent, which adds cost and time.
- If all directors reside outside Sweden you must maintain a Sweden-based person authorised to receive service, and at least half the board plus the MD must still be EEA-resident unless Bolagsverket grants an exemption.
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Form a company in Sweden?
One named person on the file, an honest read on tax and substance, and a fixed quote before you commit.