It is a good backbone to understand the legal structures. Your choice of the legal structure has financial, fiscal and legal implications. The legal structure determines the liability! You should certainly first contact a consultant at Nyföretagarcentrum (schedule an appointment at for free at www.nyforetagarcentrum.se ).

Your choice in favour of or against a particular legal structure is never final. If your company's needs change, you can change its legal structure at any time. 

Start a business

When you start a business, you must decide on the type of business and choose a business name. You must register the business with the Swedish Companies Registration Office (Bolagsverket). This is the government agency which registers information about businesses and associations in Sweden.

When you register your business with the Swedish Companies Registration Office go to www.verksamt.se and fill in a registration form. 

Verksamt.se - for people setting up or running a business

Verksamt.se is a website with information about how to set up and run a business in Sweden. There are also e-services, but they are in Swedish only and you need a Swedish identity number to get access to them. The website is a collaboration between several Swedish authorities.

• Legal entity - Yes
• Owner liability - The partnership can enter into agreements, but if it cannot payits debts, the general partner is liable. 
• Capital requirement - General partner: no Limited partners: at least SEK 1 
• Representatives - The general partner
• Taxation - Partners are taxedfor their part of the partnership’s surplus (income tax + social security contributions). 
• Annual report and audit - If the limited partnership has a legal entity of a certain size as a co-owner, the partnership must appoint an accountant and submit an annual report to the Swedish Companies registration office.

• Legal entity - Yes
• Owner liability - The company can enter into agreements and is liable for its debts, but the board members also share responsibility. 
• Capital requirement - At least SEK 25 000
• Representatives - The board of directors
• Taxation - The company is taxed on its profit (corpora - tion tax). The owners are taxed on salary withdrawn and possible dividends (income tax + possible gains tax). 
• Annual report and audit - All limited companies must file an annual report with the Swedish Companies Registration office (Bolagsverket). Small companies may choose not to have an auditor. 

• Legal entity - Yes
• Owner liability - The association can enter into agreements and is liable for its debts. 
• Capital requirement - Yes, in the form of a cash or work investment
• Representatives - The board of directors
• Taxation - The association is taxed on its profit (corpora - tion tax). The members are taxed on salary taken out and possible dividends (income tax + possible gains tax). 
• Annual report and audit - An annual report must be prepared andan auditor must be appointed.