Opening a company in Sweden: locals, foreigners, freelancers and digital nomads

At a glance: AB with SEK 25,000 capital (about 2,200 euros), Bolagsverket via verksamt.se in 1 to 3 weeks for SEK 1,900, no notary, corporate tax 20.6 percent, VAT from SEK 120,000, half the board and the managing director EEA-resident, no nomad visa. Legal forms. Sole trader (enskild naringsverksamhet) with F-tax approval. Private AB (aktiebolag): SEK 25,000 share capital fully paid before registration, confirmed by a bank certificate. Public AB: SEK 500,000. Registration. Register the AB at Bolagsverket through verksamt.se (fee SEK 1,900 online, 2,200 on paper), which also registers F-tax, VAT and employer status with Skatteverket; one to three weeks; no notary. Sole traders only need F-tax and VAT registration (free, days to two weeks); Bolagsverket name protection is optional. Agents add SEK 3,000 to 8,000. Banks need BankID or in-person identification and usually a Swedish-resident representative: the main hurdle for non-residents. Taxes 2026. Corporate tax 20.6 percent. Dividends 30 percent withholding, zero for EU parents and business-related shares; owners of closely held companies use the 3:12 rules (reformed 2026: dividends within the allowance taxed at 20 percent). VAT 25 percent (12 and 6 reduced; most food 6 percent from April 2026 to end-2027); registration from SEK 120,000 turnover. Income tax about 52 percent marginal above SEK 643,000; capital income 30 percent. Freelancers and the self-employed. Apply for F-tax, VAT and (if hiring) employer registration on verksamt.se. No flat-rate regime: profit is earned income with a 25 percent provisional deduction for own contributions. Self-employed contributions (egenavgifter) 28.97 percent of net profit for people born 1959 or later, with a reduction of up to SEK 15,000 a year; no contributions below SEK 1,000. No separate freelancer status. Foreigners. EU/EEA/Swiss citizens register with Skatteverket for a personal number when staying a year or more; a Migration Agency registration duty returns on 1 January 2027. Non-EU founders: residence permit to run your own business (own at least 51 percent, relevant experience, Swedish or English, SEK 200,000 of own funds plus 100,000 for a spouse and 50,000 per child, business plan; two years, permanent residence possible after two; fee SEK 2,000, processing often close to a year), or the nine-month permit to look for work or start a business for holders of advanced degrees with SEK 13,000 a month. Boards: at least half the members and the managing director must live in the EEA unless Bolagsverket grants an exemption; a Swedish-resident person for service of documents is required when no signatory lives in Sweden. 100 percent foreign ownership allowed. Branch of a foreign company. Register a filial with Bolagsverket (from SEK 3,000): parent certificate and two years of accounts, non-bankruptcy certificate, board resolution, appointment of an EEA-resident branch managing director (exemption possible) and a Swedish-resident recipient for service. Taxed as a permanent establishment at 20.6 percent, separate books, auditor above size limits. An AB subsidiary is preferred by banks and customers. Digital nomads. No digital nomad visa and no proposal. The self-employed permit or the nine-month start-a-business permit are the routes; 90-day Schengen stays allow no work. Tax residence can start after six months. Changed recently. VAT threshold SEK 120,000 (2025); 3:12 reform and non-resident SINK tax 22.5 percent (2026); temporary food VAT 6 percent (April 2026); work-permit salary floor 90 percent of the median from June 2026; EEA citizen registration duty from 2027. Figures checked October 2026 from Bolagsverket, Skatteverket, Migrationsverket and Swedish advisers; thresholds change yearly. Confirm with a licensed adviser in Sweden before you file.