Starting a business in Sweden
F-skatt is the credential that makes you a business - the registration is a tax approval, not a registry entry.
Gegen die Quellen geprüft am 2026-08-30
Dieser Guide ist noch nicht übersetzt - du liest das englische Original.
Before anything else
The Swedish system pivots on one credential: F-skatt (F-tax) approval from Skatteverket. It is what tells a client they can pay your invoice without withholding tax and employer contributions - which is why Swedish clients ask "do you have F-skatt?" before anything else. The approval, VAT registration and (for a company) employer registration all happen in one filing on verksamt.se.
An enskild näringsidkare (sole trader) does not even need to register with Bolagsverket unless the name should be protected - the F-skatt approval is the founding act. The aktiebolag (AB) at SEK 25,000 capital is the standard upgrade, common early in Sweden because the corporate-tax-plus-dividend rules (3:12) treat small AB owners comparatively well.
The legal shell
Enskild firma or AB?
Enskild näringsverksamhet
Starting out, testing, staying small.
Free (Bolagsverket name registration optional, ~SEK 1,400).
Egenavgifter (~29% social contributions on profit) plus municipal income tax - the marginal rate climbs fast.
Aktiebolag (AB)
Anything serious, and earlier than in most countries.
SEK 25,000 capital (usable as working capital) + ~SEK 1,900 registration.
The 3:12 rules governing how much you can take as lower-taxed dividend are famously intricate - this is where Swedish accountants earn their fee.
The sequence
Apply for F-skatt, VAT and the rest in one filing
Wo: verksamt.se, with BankIDKosten: SEK 0 for the approvals themselvesDauer: Days to a few weeks
One application covers F-skatt approval, moms (VAT) registration and employer registration if needed. You estimate the first year’s profit; Skatteverket sets monthly preliminary tax from it.
For an AB: form it at Bolagsverket first
Deposit the SEK 25,000, file the formation online, then run the same verksamt.se tax filing for the company. Off-the-shelf lagerbolag exist for people who want the org number today.
Know your moms position
VAT registration is compulsory above SEK 120,000 of annual turnover (the threshold was raised in 2025); below it you may stay outside. Rates are 25/12/6%, filing monthly, quarterly or yearly by size.
What it costs to start
| Was | Betrag |
|---|---|
| F-skatt + moms registration | SEK 0 |
| AB registration | ~SEK 1,900 + SEK 25,000 capital |
| Egenavgifter (sole trader) | ~29% of profit |
| Accountant for an ABThe 3:12 arithmetic alone pays for it. | SEK 10,000-25,000/year |
The words on the forms
- F-skatt
- The approval that lets clients pay your invoices gross - the true founding act.
- verksamt.se
- The joint portal of Skatteverket and Bolagsverket.
- Enskild näringsverksamhet
- The sole-trader form.
- Aktiebolag (AB)
- The SEK 25,000 limited company.
- Egenavgifter
- Self-employed social contributions, ~29%.
- 3:12-reglerna
- The rules splitting AB owner income between salary and dividend.
- Moms
- VAT; compulsory registration above SEK 120,000.
The traps
- Invoicing without F-skatt approval and having the client forced to treat you as an employee.
- Setting the preliminary tax estimate carelessly - too low means a lump sum plus adjusted instalments later.
- Taking AB dividends without checking the 3:12 space first.
- Assuming the old SEK 80,000 moms threshold - it is 120,000 now.
Where to check this yourself
- verksamt.seThe one filing, with English guidance.
- SkatteverketF-skatt, moms, egenavgifter.
- BolagsverketAB formation and name protection.
Das hier ist eine Landkarte, keine Rechts- oder Steuerberatung - und eine ehrliche darüber, wie sie entstanden ist: Der Deutschland-Guide stammt von jemandem, der den Weg gegangen ist; die meisten anderen Länder wurden mit KI aus den offiziellen Quellen erstellt und noch von niemandem abgelaufen, der es getan hat. Gesetze ändern sich. Jeder Guide trägt das Datum seiner letzten Prüfung und die Quellen zum Selbst-Nachlesen - und wer einen dieser Wege hinter sich hat: Genau diese Korrekturen wünscht sich das Handbuch.