Trading Or Limited Partnership
Get started – trading or limited partnership
A trading partnership is an alternative if at least two natural persons or legal entities wish to start a business together. There is no requirement to invest capital, although the partners are personally, jointly and severally liable for the company’s debts.
1) Register with the Swedish Companies Registration Office
A partnership must always be registered with the Swedish Companies Registration Office (Bolagsverket). Following registration, the company is allocated a corporate identity number and receives protection for its business name. The company has exclusive rights to the name in the county in which it is based. It is possible to protect the name in other counties by making additional registrations with the Swedish Companies Registration Office.
2) Apply for F-tax and VAT registration
The company must then register with the Swedish Tax Agency (Skatteverket). The company need to apply for F-tax and VAT registration and, if relevant, register as an employer.
As a partner you must complete a preliminary VAT and PAYE return (self assessment). Based on this self-tax assessment, the Swedish Tax Agency decides on your preliminary A tax (special A tax).
3) Other permits
There might be other permits or registrations that you need to consider when starting your business. In our service Find permits you can find permits by category or in our list from A to Ö. You can also find information on permits and registrations which are specific for a certain profession.