Aktiebolag ABSweden
What it takes to form, own and run a private limited company in Sweden, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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I ett aktiebolag har aktieägarna inte något personligt betalningsansvar för bolagets förpliktelser.
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Ett aktiebolag bildas av en eller flera fysiska eller juridiska personer (stiftare).
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Ett aktiebolag skall ha en styrelse med en eller flera ledamöter.
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Om aktiekapitalet är bestämt i kronor, ska det uppgå till minst 25 000 kronor.
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Registrera aktiebolaget hos Bolagsverket för att få ett organisationsnummer och företagsnamn. Det kostar cirka 2 000 kronor.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Required
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- At least 1 · one must live there · individuals only
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Ett aktiebolag skall ha en styrelse med en eller flera ledamöter.
- Shareholders
- At least 1 · a company may be one
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Ett aktiebolag bildas av en eller flera fysiska eller juridiska personer (stiftare).
- Members
- At least 1 · one person may form it alone
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Ett aktiebolag bildas av en eller flera fysiska eller juridiska personer (stiftare).
- A local company secretary
- Not required
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Bolaget ska för registrering i aktiebolagsregistret anmäla 1. bolagets postadress, 2. vem som har utsetts till styrelseledamot, styrelsesuppleant, styrelsens ordförande, verkställande direktör, vice verkställande direktör och särskild delgivningsmottagare
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Free
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File an annual report 0
- Accounts on the public record
- Yes
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Bestyrkta kopior av handlingarna ska ha kommit in till registreringsmyndigheten inom en månad efter det att bolagsstämman fastställde balansräkningen och resultaträkningen.
- Audit for a small company
- Not required
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I bolagsordningen för ett privat aktiebolag får det anges att bolaget inte ska ha någon revisor.
- Audit
- An aktiebolag has at least one auditor, but a private one may state in its articles that it has none, unless it exceeds more than one of three conditions (more than 3 employees; balance sheet total over SEK 1.5 million; net turnover over SEK 3 million) in each of the last two financial years (ABL 9 kap. 1 §).
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I bolagsordningen för ett privat aktiebolag får det anges att bolaget inte ska ha någon revisor.
Important dates
When each obligation falls due, as the authority states it.
- Ordinary general meeting where the board presents the annual report and auditor's report
- 6 months after the end of the accounting period
With Shareholders
- Certified copies of the annual report
- 7 months after the end of the accounting period
With Bolagsverket (registreringsmyndigheten)
Due within one month after the general meeting adopted the balance sheet and income statement; the late fee runs from seven months after year end, which is the date placed here.
What is public
- Shareholders
- Public
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I bolag som inte är avstämningsbolag skall aktieboken hållas tillgänglig hos bolaget för alla som vill ta del av den.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 20.6%+2 regimes
Bolagsskatten är 20,6 procent.
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Bolagsskatten är 20,6 procent.
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
Special regimes that may apply
- Näringsbetingade andelar holding · 100% exempt
Swedish limited companies and economic associations that are not investment companies, Swedish foundations and non-profit associations outside the 7 kap. exemptions, Swedish savings banks, Swedish mutual insurance companies, and foreign companies resident in an EEA state, holding shares meeting the 33 § conditions Inkomstskattelag (1999:1229), 24 kap. 32-35 §§ - Tonnagebeskattning tonnage
Shipping businesses within the scope set by 39 b kap. 2 § Inkomstskattelag (1999:1229), 39 b kap.
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Sweden
- Yes
Close it
Closing it
The other end, which most guides leave out.
- Route
- Not in our records
- Statutory fee
- SEK 1,400 (about €126)
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Voluntary liquidation 1 400
Every business in Sweden
VAT
- Standard rate
- 25%Official European Commission, Taxes in Europe Database situation on 2026/07/01
- Other rates
- 12% Restaurant services, hotel accommodation and camping, and works of art
- 6% Food, including takeaway food, from 1 April 2026
- 6% Admission to theatre, opera, ballet and similar performances, and dance events from 1 July 2026
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Det är 25 procent moms på nästan alla varor och tjänster, men i vissa fall är det 12 procent eller 6 procent som gäller.
- Registration threshold
- SEK 120,000 · about €10,813
annual turnover; the exemption applies only to a business based in Sweden and only if turnover did not exceed the limit in either of the previous two calendar years; calendar year
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Ditt företag har en årsomsättning på mer än 120 000 kronor under det aktuella kalenderåret.
- Voluntary registration
- Yes
A business with annual turnover of SEK 120,000 or less may choose to register for VAT voluntarily; the registration is subject to application and a delay rule before it can be withdrawn.
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Du kan välja att registrera ditt företag för moms även om företagets årsomsättning är 120 000 kronor eller lägre
- A foreign company
- Registers from its first taxable supply
The SEK 120,000 low-turnover exemption is limited to a business based in Sweden, so a non-established business registers from its first taxable supply. The Tax Agency's guidance names no fiscal representative requirement.
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If your business’s annual turnover in Sweden does not exceed SEK 120,000, and your business is based in this country, you generally do not need to register it for VAT.
- Returns filed
- Depends on the business
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Du kan vara registrerad för att lämna momsdeklaration en gång per år, varje kvartal eller varje månad.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
5 services name Sweden on their own list: Paysera, Airwallex, Stripe, Revolut, N26. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Aktiebolag (AB)
- ISO 20275 code
- XJHMSecondary GLEIF, Entity Legal Forms code list