Handelsbolag HBSweden
What it takes to form, own and run a general partnership 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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Bolagsmännen svarar solidariskt för bolagets förpliktelser.
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a trading partnership with at least one legal entity as a partner must have an authorized or approved auditor.
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Trots det är det ägarna som ska betala skatt om företaget går med vinst
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
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- At least 2 · a company may be one
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a trading partnership with at least one legal entity as a partner must have an authorized or approved auditor.
- Members
- At least 2
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Ett handelsbolag föreligger, om två eller flera har avtalat att gemensamt utöva näringsverksamhet i ett bolag och bolaget har förts in i handelsregistret.
- A local company secretary
- Does not apply
- 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
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Small exempt
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Most trading partnerships do not need to file an annual report with Bolagsverket.
- Audit for a small company
- Not required
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In most cases a trading partnership does not need to have an auditor.
- Audit
- No auditor in most cases; an authorized or approved auditor is required if a partner is a legal entity (unless below two of: more than 3 employees, balance sheet over SEK 1.5 million, net turnover over SEK 3 million) or if the partnership is large (two of: 50 employees, SEK 40 million balance sheet, SEK 80 million turnover).
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In partnerships with only natural persons registered as partners, an authorized or approved auditor is required if the partnership is considered ‘large’.
Important dates
When each obligation falls due, as the authority states it.
- Inkomstdeklaration 4 for the partnership
- Not in our records
With Skatteverket
Not stated on skatteverket.se/foretag/drivaforetag/foretagsformer/handelsbolag.4.5c13cb6b1198121ee8580002532.html when checked
What is public
Not in our records What the register shows the public is not in our records for the HB.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners
The owners, not the company, pay tax on the company's profit.
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Trots det är det ägarna som ska betala skatt om företaget går med vinst
- 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 1,100 (about €99)
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Apply for registration of liquidation 1 100
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
- General partnershipDerived our grouping, the same words in every country
- Name in law
- Handelsbolag (HB)
- ISO 20275 code
- BEAYSecondary GLEIF, Entity Legal Forms code list