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Establishing your foreign business

In Sweden, business operations may be conducted as a sole trader (a natural person), or through a corporation (a legal person).

Whether or not a foreign enterprise is liable to pay income tax in Sweden is determined by whether the company has a permanent establishment in Sweden or not. If the enterprise has a permanent establishment in Sweden it will be taxed for business income.

A foreign entrepreneur conducting business in Sweden, either as a natural or a legal person, may become liable to VAT, employer´s contributions and/or income tax. The company should then apply for registration at the Swedish Tax Agency, and may apply for approval for Swedish F-tax (signifying that you are responsible for paying your own tax and contributions).

Sole traders who have a Swedish ID number, as well as corporations that have a legal signee in possession of such a number, may submit an electronic application on the verksamt.se website. The legal signee of a corporation must be authorized to sign on behalf of the corporation without co-signatories.


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