Company Forms (forms) – Here are the different types of company / business forms to start or establish their own businesses:
– Company Limited (AB)
– Partnerships (HB)
– Sole trader (EF)/Sole traders (IN)/business (IN)
– PARTNERSHIP
– Limited partnership (KB)
– Subsidiary, Foreign companies with branches in Sweden
– Economic Association (Ek.F)
What makes them different forms of enterprise / company forms?
-For- and disadvantages
Company Limited (AB)
What form / start to a corporation?
Share capital
Accountant
Shareholder Agreements
Payment
Shareholders have no personal liability for the obligations. (ABL 1 Chapter. 3§ )
Partnerships (HB)
What form / start to a partnership?
Accountant?
PARTNER – natural (private) or legal persons?
Payment
The partners in a partnership are personally and jointly liable for the assets and liabilities (obligations)
Kompanjonsavtal, written agreement, for cooperation
Sole trader – Sole traders – Sole trader
What form / start to a private company / sole trader?
Personal liability for company debts and obligations
Natural person – Not legal entity
Directly linked to the person who runs the company
Registration for Tax.
RSTATUS of the company name with Companies Registration Office – protection for the company name in the county that it seems to voluntary
As a sole trader, you have obligation to keep accounts. The activities reported by calendar year and revenue declared in the attachments to your own tax return.
Corporate, identifier, social security number for the individual who runs the company.
PARTNERSHIP
Easy Company is formed when two or more shareholders (partners) agree to cooperate in the company without that the company entered into the Trade Register and become a trading.
A few examples of partnerships are consortia that are not entered in the Trade Register and activities jointly owned agricultural properties. The Easy Company is an independent entity without the partners are personally responsible for company's obligations. The Company can not be introduced in Companies Registration Office registers, but only the members can be entered in the Register. However, the company is assigned a registration number.
Tax Obligation
The Company is not liable to income tax, VAT and payment of payroll taxes, rather it is the partners responsible for all obligations.
The partners can apply for the National Tax Board may decide that one of the owners registered to represent a partnership or limited shipping partnerships. Representative shall until further responsible for reporting and payment of tax deducted, payroll taxes and VAT, and submit statements concerning the company's / company's business.
The representative shall otherwise represent the company / shipping company in tax. Basis for verification of tax accounts will be accessible at the Representative. The registration of a representative does not mean that the other owners from the obligation to report and pay tax in cases where the representative's failure to perform. For Representative to distinguish his own tax accounting by the company / shipping company awarded him a special registration number. He is thus also a special tax to be used for the company / shipping company tax returns. A special registration number always starts with the digit 6.
Limited partnership (KB)
What forms / starts to a limited partnership?
Accountant?
PARTNER – natural (private) or legal persons?
As a partnership
The partners – komanditdelägare, complementary
Complement creditor in a komanditbolag are personally and jointly liable for the assets and liabilities (obligations)
Kompanjonsavtal, written agreement, for cooperation
promote the economic interests least three members, natural or legal persons.
Economic Association
Statutes, Board, conductor.
Legal person
Name protected across the country.
Responsibility for the capital invested in the association.
Democracy, Responsibility
Some form of financial return for the association's members.
Consumers, users or suppliers, with its own effort or by use
The association's services
The most common corporate form for cooperatives
Subsidiary, Foreign companies with branches in Sweden
A foreign company wishing to engage in business in Sweden without registering a subsidiary, will normally register a branch. A branch is a foreign company's branch offices with independent management in Sweden.
A single company may have only one branch in Sweden. There shall be an Executive Director (CEO) for the branch. The President:n representing the branch and shall notify the registration to the Companies Registration Office.
Stock Companies