Business Operations in Sweden (Portfolio 985)

  • This Portfolio contains information enabling foreign businesses to determine the best method of conducting their operations in Sweden from both the tax and general legal points of view and addresses the practical problems confronting foreign businesses operating in Sweden.


It analyzes in detail the statutory and procedural framework of Swedish income taxation as it applies to individuals and corporations, both resident and nonresident. The analysis also covers many of the other legal details vital to the organization of a Swedish company. In addition to a detailed explanation of the Swedish system of income taxation, the Portfolio discusses the local taxes, the value added tax, other taxes and, as the context requires, the relationship of Swedish law to EC law based on Sweden’s status as a Member State of the European Union.

Among the Worksheets are summaries of the effect of Sweden’s income tax treaties on withholding taxes, tax forms, and the texts of the Sweden–United States income tax treaty.

Table of Contents

I. Sweden – The Country, Its People and Economy
II. Operating a Business in Sweden
III. Forms of Doing Business in Sweden
IV. Principal Taxes
V. Taxation of a Resident Corporation
VI. Taxation of Foreign Corporations
VII. Taxation of a Branch
VIII. Taxation of Partnerships
IX. Taxation of Other Business Entities
X. Taxation of Individuals – Residents
XI. Taxation of Nonresidents
XII. Estate and Gift Tax
XIII. Net Wealth Tax
XIV. Intercompany Pricing
XV. Special Provisions Relating to Multinational Operations
XVI. Avoidance of Double Taxation

Peter Sjögren
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