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Sole Trader (Enskild Näringsidkare)
Ownership:
One person, who is personally responsible for all the commitmens of the business - depts and agreements signed. You must keep the finances of your business and your private one seperated. Sole traders do not receive a salary from the business. You will pay income tax and national insurance contributions on the surplus from your business operations.
A sole trader is not a legal entity.
Share/ Start capital:
no starting capital is needed, apart of the capital needed to operate the business
Registration:
Your personal ID number is the identification number of you business. No need for registration with Bolagsverket, but if you do so your business name is protected in the county where you are registered.
-registration for tax:
at Skatteverket - Notificaton of Liability for taxes and contributions is required to get necessary forms such as F-tax, VAT etc)
More information:
Bolagsverket (Swedish Companies Registration Office)
