How to Start an Aktiebolag in Sweden: English Guide for Foreign Founders

Sweden’s standard private limited company is the aktiebolag (literally “share company”), abbreviated AB. It is governed by the Aktiebolagslagen (2005:551) — the Swedish Companies Act — and is registered with Bolagsverket (the Swedish Companies Registration Office). For foreign founders, the AB combines a low minimum capital, fast online registration, and full English-language support at Bolagsverket. This guide explains, from a Gyoseishoshi (行政書士) document-preparation perspective, how to incorporate an AB step by step, with the relevant statute and government URLs at each step.

1. The aktiebolag in brief

A public aktiebolag (AB (publ)) requires a minimum capital of SEK 500,000 and is the form used for IPO-track companies. For most founders — including foreign founders building a Swedish business — the private AB is the relevant form.

Primary source — Aktiebolagslagen 2005:551: https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/aktiebolagslag-2005551_sfs-2005-551 Primary source — Bolagsverket main: https://bolagsverket.se/

2. Step 1 — Choose a unique name

Under Aktiebolagslagen Ch. 28, the corporate name must be unique within Sweden’s company register and must not be confusingly similar to a registered trademark. Before filing:

1. Search the Bolagsverket name database for similar names
2. Search the PRV trademark database at https://www.prv.se/sv/varumarken/ for conflicts

Bolagsverket will reject names that are merely descriptive, geographically generic, or confusingly similar to existing names. Distinctive names with at least 3 syllables typically pass without difficulty.

Primary source — PRV (Swedish IPO): https://www.prv.se/

3. Step 2 — Decide share structure

For a single-class AB (the most common):

• Number of shares: typically 25,000 to 100,000 (matching SEK 25,000 capital at SEK 1.00 par or higher)
• Par value (kvotvärde): equals capital divided by shares (e.g., SEK 25,000 / 25,000 shares = SEK 1.00 per share)
• Voting rights: typically one vote per share
• Dividend rights: equal among shares
• Transfer restrictions: typically a right of first refusal among shareholders (förköpsförbehåll under Ch. 4 §27)

For multi-class ABs (preferred / common, A / B shares with different voting rights), the bolagsordning (articles of association) must specify the rights of each class.

4. Step 3 — Draft the bolagsordning (articles of association)

Under Aktiebolagslagen Ch. 3 §1, the articles of association must contain:

The Scrib🐮 default Swedish AB template covers all 10 items in Swedish (the working language of Bolagsverket) with an English working copy for foreign founders.

5. Step 4 — Open a capital deposit bank account

Under Aktiebolagslagen Ch. 2 §15, the share capital must be paid in before registration. The founder must:

1. Open a Swedish bank account in the company’s “under bildande” (in formation) name
2. Deposit at least SEK 25,000
3. Obtain a bankintyg (bank certificate) confirming the deposit

For foreign founders, the bank account is often the single hardest step. Major Swedish banks (Handelsbanken, SEB, Swedbank, Nordea) generally require:

• Personnummer (Swedish personal identity number) or coordination number (samordningsnummer)
• BankID (the Swedish digital identity) or in-person identification
• Address in Sweden or address abroad with proof
• Source-of-funds documentation

Foreign founders without personnummer often use:

• Holvi — Finnish neobank operating in Sweden, English UI, accepts EU passports
• Wise (formerly TransferWise) Business — for the deposit, then transfer to a Swedish bank later
• Local accounting firms that act as setup agents

The capital deposit must be at least SEK 25,000 and must remain in the account until registration is complete.

6. Step 5 — Sign the stiftelseurkund (founding deed)

Under Aktiebolagslagen Ch. 2 §1, the founders sign a stiftelseurkund (founding deed) which contains:

• Names and personnummer (or equivalent) of all founders
• Number of shares each founder takes
• Cash or in-kind consideration
• Articles of association (attached or referenced)
• Identity of the first board members and (if any) auditor
• Date of execution

The stiftelseurkund must be signed by all founders. For foreign founders, electronic signatures via BankID or qualified electronic signatures under the eIDAS Regulation are valid.

7. Step 6 — File with Bolagsverket

Filing is online via the Bolagsverket e-services portal: Primary source: https://bolagsverket.se/sv/foretag/aktiebolag

The filing package includes:

1. Stiftelseurkund (signed founding deed)
2. Bolagsordning (articles of association)
3. Bankintyg (bank certificate of capital deposit)
4. Identification of founders (passport or personnummer)
5. Identification of board members (passport or personnummer)
6. Försäkran från styrelseledamöter (board members’ assurance — sworn statement that they accept the position and are not disqualified)

Filing fee: SEK 1,900 for online filing (SEK 2,200 for paper).

Processing time: typically 1 to 4 weeks for online applications. Express processing is not available.

8. Step 7 — Receive registreringsbevis (registration certificate)

Once Bolagsverket approves, the AB receives:

• Organisationsnummer (organization number) — 10-digit company identifier (e.g., 559123-4567)
• Registreringsbevis (registration certificate) — proof of incorporation
• Säte (registered office) confirmation

The organisationsnummer is required to:

• Convert the capital-deposit account to an operating account
• Register for F-skatt (corporate F-tax preliminary tax)
• Register for moms (VAT) if applicable
• Register as an employer if hiring

9. Step 8 — Register with Skatteverket (Swedish Tax Agency)

Under Skatteförfarandelagen (2011:1244), the corporation must register with the Swedish Tax Agency for:

• F-skatt — preliminary corporate tax registration (mandatory for corporations carrying on business in Sweden)
• Moms (value-added tax) — mandatory if turnover exceeds SEK 80,000 / year (lowered from SEK 30,000 in some sectors)
• Arbetsgivarregistrering (employer registration) — if hiring employees

Filing is via the Skatteverket online portal: Primary source: https://skatteverket.se/

The F-skatt application is typically processed in 2–6 weeks. Until F-skatt is granted, the corporation cannot lawfully invoice clients without withholding obligations.

10. Costs summary

The cost in 2026 EUR is approximately EUR 170 in fees plus EUR 2,200 of capital (held in the company, not consumed). Sweden’s incorporation cost is among the lowest in the EU.

11. Director residency and EU rules

Under Aktiebolagslagen Ch. 8 §9, at least one of the board members or the managing director (verkställande direktör — VD) must be resident in the EEA (European Economic Area: EU + Norway, Iceland, Liechtenstein). If no board member is EEA-resident, the corporation must have a special process agent (särskild delgivningsmottagare) who is EEA-resident and authorized to receive notices on behalf of the corporation.

A non-EEA founder can:

• Appoint a Swedish board member alongside themselves
• Appoint a Swedish process agent (often a Swedish accounting firm)
• Become EEA-resident themselves (Swedish or other EU residency)

The process-agent route is the simplest and typical for foreign-founder ABs.

12. Auditor requirement

Under Aktiebolagslagen Ch. 9 §1 and the Auditing Act (Revisionslagen), small private ABs may opt out of the auditor requirement if they fall below all three of the following thresholds for the past two financial years:

• Average annual workforce: 3 employees
• Net turnover: SEK 3,000,000
• Total assets: SEK 1,500,000

A new AB starting fresh in 2026 is below all three thresholds and may opt out of auditor in the bolagsordning. This saves approximately SEK 15,000–30,000 / year in audit fees and is the typical choice for early-stage ABs.

13. Foreign founder timeline

For founders without personnummer, the timeline is 2–3 months end to end. With personnummer, it can be 6 weeks.

14. Common errors

1. Filing without bankintyg — Bolagsverket will reject; the bank certificate must be original
2. Forgetting the special process agent for non-EEA boards — registration will be rejected
3. Capital deposited in personal account — must be a “under bildande” account
4. Using descriptive names (“Sweden Tech AB”) — Bolagsverket rejects merely descriptive names
5. Missing the auditor opt-out language in the bolagsordning — defaults to requiring an auditor; later removal requires bolagsordning amendment
6. Filing personnummer of foreign founders without coordination number — all individuals must have a Swedish ID number

15. After incorporation

Annual obligations:

A clean Swedish AB, prepared with Scrib🐮 (Swedish primary, English working copies), is registered in 6–12 weeks end to end and ready to invoice EU clients with a valid moms number.

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Disclaimer

Legal information, not legal advice. MmowW Scrib🐮 is operated by a licensed Gyoseishoshi (行政書士) office in Japan. We are not Swedish advokater.

Sources

1. Aktiebolagslagen (2005:551) — https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/aktiebolagslag-2005551_sfs-2005-551
2. Bolagsverket main — https://bolagsverket.se/
3. Bolagsverket aktiebolag pages — https://bolagsverket.se/sv/foretag/aktiebolag
4. Skatteverket main — https://skatteverket.se/
5. PRV (Swedish IPO) — https://www.prv.se/
6. Verksamt.se (business start portal) — https://verksamt.se/
7. Riksdagen (statute portal) — https://www.riksdagen.se/
8. Skatteförfarandelagen — https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/skatteforfarandelag-20111244_sfs-2011-1244
9. Government.se business in Sweden — https://www.government.se/government-policy/business-and-industry/