Start a limited company (AB) — step by step.

Why many choose AB

An AB is its own legal entity — the company's debts are its own, not yours (with a few exceptions). It gives you credibility with customers, the option to bring in co-owners, and tax tools such as dividends under the 3:12 rules (the tax rules for dividends from closely held companies). The price is more administration: bookkeeping under the K frameworks, an annual report and a shareholders' meeting.

Step by step

1. Share capital: 25 000 kr — deposited into a business account; the bank issues a certificate of deposit.
2. Deed of incorporation and articles of association — the founding documents: company name, registered office, description of operations, financial year.
3. Registration with Bolagsverket (the Swedish Companies Registration Office) — usually done digitally via verksamt.se. Allow a few days to a few weeks.
4. F-skatt, VAT and employer registration with Skatteverket (the Swedish Tax Agency) — apply for all three at once, it saves weeks.
5. Share register — mandatory from day one, even with a single owner.
6. Bookkeeping and routines — the bookkeeping obligation applies from the date of registration, not from the first invoice.

Decisions easy to get wrong at the start

Sole trader (enskild firma) first, or AB?

Rule of thumb: if you're testing an idea on a small scale, a sole trader set-up is often enough. If you know you'll be running the business for real — hiring, taking on risk, building value — going straight to an AB is usually right, and you avoid a later conversion.

Want to skip the paperwork?

We help you through the whole start-up at a fixed price: registration, F-skatt and VAT, share register, choice of financial year and salary planning from day one. Read more about company start-up or book a free call.