FOREIGN INVESTORS IN SWEDEN

Slides:

Advertisements

Similar presentations

By: Brayan & Osvaldo. Sole Proprietorship Individual own business when one person runs/owns its on business Little government regulations Great risk for.

Advertisements

Copyright 2008 Prentice Hall Publishing 1 Chapter 5: Forms of Ownership Forms of Business Ownership.

Forms of Business Organization in the United States.

Starting a Business in Ireland Legal, Accounting, Tax and Banking Issues.

Incorporation Of Private Limited Company In Singapore A Brief Guide A Brief Guide.

MANA 3325 – Thurburn Lecture Slides Forms of Business Ownership What factors should be considered before deciding on a form of ownership?

Chapter 6 Setting up the company. Objectives Best form of ownership Sole proprietorship and partnership Incorporating a business S corporation and limited.

Entity Types and Why it is Such an Important Decision Entity Types and Why it is Such an Important Decision Brian Miller Miller Grossbard Advisors, LLP.

Brown. S Corp & C Corp C CorporationS Corporation What is it?:A type of company A flow through entity and a tax classification Taxation: Double taxation.

Forms of Business Organization in the USA

Types of Agribusinesses

MANA 3325 – Thurburn Lecture Slides Forms of Business Ownership 1.A separate legal entity from its owners. 2.Unlimited Life 3.Taxable What Types.

Kyiv-Mohyla Academy Practical aspects of international tax planning involving Ukrainian businesses March

Chapter 3 Forms of Ownership Copyright ©2009 Pearson Education, Inc. Publishing as Prentice Hall 1 Choosing a Form of Ownership.

© 2012 Cengage Learning. All Rights Reserved. Principles of Business, 8e C H A P T E R 5 SLIDE Forms of Business Ownership 5 C H A P T E R Economic.

Corporations.  90% of all businesses in the U.S. are set up as Corporations  Corporation is a body formed & authorized by law to act as a single person,

Chapter 14: Business Entities Chapter 14 Business Entities.

Complex Corporate Structures Event 6 Deakin University CRICOS Provider Code: 00113B.

Chapter 3: Forms of Ownership1Copyright 1999 Prentice Hall Publishing Company Choosing a Form of Ownership.

Bygrave & Zacharakis, Entrepreneurship, New York: Wiley. © Chapter 12 Legal and Tax Issues.

“C” Corporation Unlimited owners (shareholders) Unlimited owners (shareholders) No personal liability for shareholders No personal liability for shareholders.

IGCSE Business Studies Types of Business Organisation.

Section 2 A little more about accounting rules and Choice of Business Entity Module 2.a.

Chapter 3 Forms of Ownership Copyright 2006 Prentice Hall Publishing Company 1 Choosing a Form of Ownership.

Choosing Forms of Ownership CHAPTER 2 BBE2313 FUNDAMENTAL OF ENTREPRENUERSHIP.

BUSINESS FORMATION CHAPTER 9. What is Business Formation ? What is the legal formation of a business? Why the legal business formation is important?

Supplements.  Profit-making enterprises  Sole proprietorship:  Partnership:  Corporation:

Forms of Business Ownership. “C” Corporation Unlimited owners (shareholders) No personal liability for shareholders Taxed on earnings at corporate level.

Public Company Vs Private Company

Economics of Marketing. Economic Basics Economics - study of the choices and decisions that affect making, distributing, and using goods and services.

Agribusiness Library LESSON L060073: CORPORATIONS.

@ 2012, Cengage Learning Corporations: Organization, Stock Transactions, and Dividends LO 1 – Understanding the Nature of a Corporation.

The slides are messed up, please ignore the title “corporations” on every slide.

The Company as a Corporate Entity

October 13, 2015 Zachariah R.F. Evangelista SER & ASSOCIATES, PLLC 2100 P ONCE DE L EON B LVD., S UITE 1180, C ORAL G ABLES,

INVESTMENT AND SETTLEMENT IN THE U.K DENIZ OGUZKANLI PARTNER RONALD FLETCHER BAKER LLP CITY OFFICE WEST END OFFICE ISTANBUL OFFICE WITH MORAL LAW FIRM.

Investment in Hungary. Setting up a company in Hungary follows the same legal system that is currently used in EU countries.

Company Law. Background:   why do we need companies and partnerships?   what kind of organs do they have?   what is unlimited and what is limited.

Forms of Business Ownership 5-2. Goals Understand the three major forms of business ownership. Determine when each form of business ownership is most.

Chapter 3 Forms of Ownership Copyright 2006 Prentice Hall Publishing Company 1 Choosing a Form of Ownership.

Foreign investments into Russia. Tax consequences.

Business Ownership Section 33.2

Patterns of Entrepreneurship

Cross-border merger and final losses (C-123/11 A Oy, KHO 2013:155)

Understand the nature of business.

Lecture 06 By Sabir Malik.

ENTREPRENEURSHIP Lecture No: 27 BY CH. SHAHZAD ANSAR

Handout 4: Private sector organisations

Welcome To our Presentation

Investment in Hungary.

What do we need from a legal entity?

Forms of Business Ownership

Unit 2 - Understand the Nature of Business

Getting Started.

Steps to apply for the HP Partner Agreement

Local Representative of Foreign Investors in China

SOLUTIONS TO INCREASING TRANSPARENCY

Corporations and the Sarbanes-Oxley Act

Business Organization

AUTHORITY OF ACTORS.

Understand the nature of business.

Profiling of large and complex businesses

Types of Business Organizations

PRESENTATION OF MONTENEGRO

TYPES OF BUSINESS ORGANIZATIONS

Economics Honors Edgenuity: Public & Private Solutions, Lesson 8

Gerhardt Schmidt has an excellent business idea: He will start importing and installing computer technology designed especially for domestic users. He.

Private and Public Limited Liability Companies

Presentation transcript:

FOREIGN INVESTORS IN SWEDEN UIA Congress in Budapest 30 October 2016 ATTORNEY-AT-LAW HENRIK NILSSON

STARTING A BUSINESS IN SWEDEN No rules that discriminate foreign investors! There are no restrictions on ownership or operations of foreign companies and the same legislation applies to foreign- and domestically owned companies. Shareholders may reside in any country– don’t need a Swedish partner.

WHICH BUSINESS STRUCTURE? A foreign-based company wishing to establish an enterprise in Sweden will most likely choose one of two main business structures: Limited Liability Company (sw: aktiebolag/AB) Branch of a foreign-based company (sw: filial) A ”representative office” is not recoognized as a legal entity under Swedish law.

Private Limited Liability Company (AB) Branch of a foreign-based company LEGAL ENTITY YES NO – part of the foreign- based company OWNER LIABILITY No personal liability Depends on legal structure of the foreign- based company REGISTRATION Yes. With applicable Yes. With applicable authorities authorities CAPITAL REQUIREMENT 50 000 SEK (4 800 €) None EMPLOY STAFF? OK OK CORPORATE TAX PAYABLE YES YES OWNERS One or more legal entities No ownership in Sweden or persons REPRESENTATION Board of directors - MD through power of 1 or more board members attorney from foreign-based (MD – not necessary) company

REQUIREMENTS FOR AB:S BOARD OF DIRECTORS The following persons must be resident within the European Economic Area (EEA): At least half of the board members At least half of the deputy board members (optional) The managing director (optional) The deputy managing directors (optional) At least on of the specially authorized signatories (optional) If the conditions can’t be met – there is possibility for special dispensation by Swedish authorities. If the company has no authorized representative resident in Sweden, the board of directors must authorize a person resident in Sweden to receive service of process on the company’s behalf. The person must not be employed by the company.

REQUIREMENTS FOR AB:S SHAREHOLDERS As previously stated – no need for Swedish shareholders. The company is required to draw up a share register and a list of shareholders. The share register is a public document. Any change in ownership of the shares must be recorded in the share register.

THANK YOU FOR YOUR ATTENTION! Want to know more? http://www.business-sweden.se/en/Trade/ Henrik.nilsson@allians.se THANK YOU FOR YOUR ATTENTION!