Company Filing Requirements in Sweden

Legal requirement to file annual accounts

A Swedish company limited by shares (aktiebolag) must file its annual report every year. The registration authority Bolagsverket, is authorised to impose financial penalties on any company which does not meet the requirements of the law in this respect.

Company registration and licensing procedures

Registration procedures only apply to the AB. Status must be drawn up in Swedish and are composed of a Memorandum of Association and Articles of Association.

Status registration requires to provide the statutory shareholders meeting's minutes and a Swedish bank certificate attesting deposit of the minimal amount of the registered capital. Status and registration must be made with the Companies Register (Patent och Registreringsverkert, PRV Bolag).

Branches of foreign companies must be also registered with the Companies Register. Documents to include are certified copies of the foreign company's status and a document attesting the identity of managers.

Types of companies registered in Sweden

Form	Number of partners/ shareholders	Minimum and/ or maximum capital	Liability	Release of financial documents
Aktiebolag (AB) is similar to a Public Limited Company	No minimum	At least SEK 100,000. 500,000 for companies making invitation to public savings. Capital is totally subscribed and released.	Liability is limited to the amount contributed.	Yes
Enskild naringsidkare is a sole proprietorship	1	No minimum	Liability is unlimited.	No
Handelsbolag or HB is a general partnership.	Minimum 2 partners	No minimum capital.	Partners' liability is joint and several towards third parties.	No
Kommanditbolag is a limited partnership.	1 or several partners	No minimum capital.	Liability is limited to the amount contributed, in accordance with the other partners. However, a shareholder must have an unlimited liability.	No