Starting and registering a limited partnership

1. Write articles of partnership

Even if you have verbally agreed to form a limited partnership, it is a good idea to draw up articles of partnership. The articles can, for example, regulate distribution of profits or what to do if one partner wants to leave the business. Contractual provisions and mutual insurance policies can help provide financial protection for you as a partner.

There are no formal requirements for the articles of partnership, but it can be useful to include things like division of labour and working hours, powers and who does what. You probably have additional items for your business. Feel free to discuss with an external advisor.

Find andvice and funding

2. Register the limited partnership and pay the fee of SEK 1,200

Use the service here at verksamt.se to apply to register your limited partnership. The Swedish Companies Registration Office sends a certificate of registration when the company is registered. It costs from SEK 1,200 to register a limited partnership.

If you cannot use the service, you must contact the Swedish Companies Registration Office.

Contact us at bolagsverket.se

The page Current processing times at bolagsverket.se

3. Tax registration of the limited partnership

When you start your business, you can apply for F-tax approval and you may also need to register for VAT. The easiest way to do this is via the service here at verksamt.se.

F-tax, VAT, employers and SNI

F-tax

Once the limited partnership has been registered, you can apply to the Tax Agency for F-tax approval. Some of the information you provided when you registered your limited partnership with the Swedish Companies Registration Office will be transferred to the service where you apply for F-tax, such as the company's financial year.

VAT

Depending on the business of the company, it may need to be registered for VAT. Information about various VAT rules and how to fill in the limited partnership's taxation documents, will be provided in connection with the registration in the service.

Employer

If the limited partnership is to have employees and pay salaries, it needs to be registered as an employer. The partners in a limited partnership are not counted as employees. You submit an employer declaration every month, even if you have not paid any salary or other taxable compensation. A company that only pays compensation on one or a few occasions per year can get a so-called seasonal registration.

If you cannot use the verksamt.se service for F-tax, VAT and employers, there is also a paper form which you can complete.

Company registration form (SKV 4620) at skatteverket.se (in Swedish)

4. Check business permit requirements

You should learn whether your business 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

5. Register a beneficial owner

After the company is registered, you must report the beneficial owner to the Swedish Companies Registration Office. A beneficial owner is the person or persons who ultimately owns or controls an association or company.

Beneficial ownership register at bolagsverket.se

About limited partnerships at bolagsverket.se