The Swedish Aktiebolag (AB) is a normally taxed European company, subject to taxation on profits and is fully protected and subject to the provisions of Sweden's double tax treaties. Swede has however managed to conform to the European Commission Directives on dividends and capital gains in such a way that the Swedish Aktiebolag is one of the most efficient holding companies in Europe. There are also no Thin Capitalisation rules for a Swedish Holding Company.
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Aktiebolag (‘share company’)
The below should be submitted to the Bolagsverket (Swedish Company Registry)
As dictated by the objects in the Articles of Incorporation.
The Legislation is in Swedish. The corporate documents can be in any language, provided they are accompanied by a Swedish translation. Banks accept documents in Swedish and English.
Yes, in Sweden
Incorporation Agents maintain shelf companies. The incorporation number is immediately available subject to required documentation. Name change takes approximately two weeks.
Subject to adhering to required documentation companies are available for immediate purchase and use.
Any name that is similar or identical to an existing name. Any name of a major international corporation, where written consent to incorporate is not available. Any name which in the opinion of the Trade Register is undesirable or offensive. There are no other specific rules regarding name restrictions. However, it is normal practice for the Trade Register to refuse names that are associated with the banking and insurance industries and any name that would suggest government patronage.
Names for banks, buildings societies, savings, insurance, assurance, reinsurance, fund management, investment fund, council, municipal, co-operative or the foreign language equivalents may require special permission.
AB
To be requested.
AB. EUR 5,500 SEK 50,000
Registered shares, preference shares and shares with or without voting rights.
Corporate Income Tax for trading companies is charged at 26.3% on worldwide income. However this does not apply to dividends received from an underlying asset.
Losses may be carried forward indefinitely. There is no capital gains tax on the sale of assets. There is no withholding tax if destined for EU parent incorporation or to a jurisdiction with corporate tax above 15%. Tax on royalty payments is generally eliminated or reduced under the relevant tax treaties. No Capital Duty payable. A deduction on interest payments is allowed if either: i) the interest is taxed at a rate of at least 10% at the level of the recipient (beneficial owner) or ii) the company can demonstrate that a transaction is mainly motivated by business reasons.
Sweden has entered into over 80 double tax agreements. Correctly structured Swedish Companies may access Sweden's network of double tax avoidance treaties.
Treaties have been concluded with: Argentina, Austria, Belgium, Barbados, Belarus, Brazil, Bulgaria, Canada, Cayman Islands, Croatia, China, Czech Republic, Denmark, Egypt, Finland, France, Germany, Greece, Hungary, Iceland, India, Indonesia, Ireland, Israel, Italy, Japan, Korea, Latvia, Lithuania, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, Romania, Russia, Serbia, South Africa, Singapore, Slovakia, Slovenia, Spain, Sri Lanka, Switzerland, Taiwan, Thailand, Trinidad and Tobago, Tunisia, Turkey, United Kingdom, United States of America, Venezuela, Vietnam
Not as such.
Since 1st November 2010 no Auditor required if he company; has less than 3 employees, a balance sheet total of less than 1.5 million Kronor, and a net turnover of less than 3 million Kronor
The minimum number of directors is one. No corporate directors. They may be of any nationality but at least one must be EU Resident.
No company secretary necessary. However a Swedish registered individual must be nominated as a receiver of documents on behalf of the company.
The minimum number of shareholders is one. Shareholders can be corporate.
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