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Branch
A branch (filial) is not a seperate legal entity but a part of the foreign-based company - a divisional office.
It is subject to the Swedish law and the decisions of the Swedish authorities as legal matters arising in connection with its business activities in Sweden.
Ownership:
a foreign-based company can only have one branch in Sweden. The branch needs to have a managing director who is resident in the European Economic Area (EEA). If the managing director is based outside Sweden (but within EEA), a local manager authorized to accept service of process and who is resident in Sweden must be appointed.
Share:
A branch has no share capital, its assets and liabilities are a part of the total assets of the foreign-based company.
Registration:
at Bolagsverket. A company seeking to register a branch in Sweden must be registered as a legal entity in its country of origin and engage in business activities here. Detailed information on the foreign-based company needed, including a certificate of incorporation for the foreign-based company as well as copies of the foreign-based company´s two latest annual reports.
Registration fee 2000 SEK.
After complete registration you will receive a registration number. After receiving the registration number, the branch can start business. The registration number should be printed on the branch´s letterhead, invoices and order forms.
-registering the branch name
The branch name should include the full name of the foreign-based company and its company structure plus the word filial.
-registering for tax
Branch tax rules are similar to those for limited liability companies (AB).Register for taxes and as an employer with the Swedish Tax Authorities (Skatteverket).
More information:
Invest Sweden - Starting a branch
Bolagsverket (Swedish Companies Registration Office)
Skatteverket (Swedish Tax Authority)
