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Opening and registering a branch

A branch is a company form in which a foreign company conducts economic activities in Sweden through a branch office with independent administration. The branch is not a separate legal entity but part of the foreign company.

The foreign company decides to start doing business in Sweden through a branch. The foreign company must appoint a managing director to run the business in Sweden and must also learn whether the branch needs an auditor.

The page Branch at bolagsverket.se (in Swedish)

The page Auditor of a branch at bolagsverket.se (in Swedish)

The managing director registers the branch with the Swedish Companies Registration Office. Use the Swedish Companies Registration Office's form ‘Registration of a new branch, number 887 e’ and submit it in the service. Upon registration, the branch receives a Swedish company registration number. The Swedish Companies Registration Office sends a certificate of registration when the branch is registered.

It costs from SEK 2,500 to register a branch.

Registration of a new branch form (887) at bolagsverket.se (in Swedish)

If you cannot use the service, you can send the form by post instead.

The page Current processing times at bolagsverket.se (in Swedish)

A foreign company with a permanent establishment in Sweden is subject to tax in Sweden and can apply for F-tax. If you are representing a legal entity, you need to show that the company has no tax liabilities in the country where it was established.

As a general rule, the sale of goods and services is subject to VAT, but there are some exceptions. You must register your business for VAT if you intend to sell goods or services subject to VAT in Sweden.

In most cases, foreign companies must pay employer contributions on wages and benefits paid to employees for work performed in Sweden. This applies whether the company has permanent operations in Sweden or not.

You apply for F-tax and register the branch for VAT and as an employer in the Registration of foreign companies in Sweden service from the Tax Agency.

Service Registration of foreign companies in Sweden at skatteverket.se (in Swedish)

If you are unable to use the service, the form Skatteanmälan för utländska företagare (SKV 4632) is available.

Form Skatteanmälan för utländska företagare (SKV 4632) at skatteverket.se (in Swedish)

Registration of foreign companies in Sweden

Guide for non-Swedish business in Sweden at skatteverket.se (in Swedish)

Preliminary income tax return

In a preliminary income tax return, you enter how much profit you think the branch will have in the first year. Based on this data, the Tax Agency determines the preliminary tax to be paid by the branch. Preliminary tax is paid on a monthly basis.

The page Declaring income at skatteverket.se (in Swedish)

You should learn whether the branch requires a license or any other form of application to public authorities, municipalities or other organisations. Special requirements may be imposed on the operator or the premises used by the business.

Find permits

The foreign company operating the branch may need to register beneficial ownership. The branch itself is not obliged to report information to the register. A beneficial owner is the person or persons who ultimately owns or controls an association or company.

The page Beneficial ownership and how it affects branches at bolagsverket.se (in Swedish)