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Trading Partnership (Handelsbolag, HB) and Limited Partnership (Kommanditbolag)
Limited partnership has the same rules as trading partnership with a few exceptions.
A limited parntership is a special form of trading partnership. There must be least one partner with limited liability (limited partner) and at least one with unlimited liability (general partner).
The limited partners who just makes capital contributions, are liable for the capital contribution which they have made to the business. This contribution has to be registered with the Bolagsverket.
Ownership:
Two ore more owners. As a partner you are personally liable for the partnership´s agreements and depts. That means, you can be forced to pay off the partnership´s debts yourself from your own personal fund. You are not treated as employees, but trading partners may employ staff.
Partnership agreement: written agreement (recommendet) on division of labour, how profits and losses are to be distributed and what would happen if a partner wishes to leave the partnership etc.
You will not get a salary from your business, the partners share the profit. Each partner pays income tax and national insurance contribution on their share of the surplus from the business.
Share/start capital:
no starting capital is needed, apart of the capital needed to operate the business
Registration:
at Bolagsverket (Swedish Companies Registration). You will receive a company registration number. See above.
-registration of name
The name of the trading partnership is protected in the county in which it is registered.
More information:
Bolagsverket (Swedish Companies Registration Office)
