Dotterbolags

Dotterbolags are subsidiaries within corporate groups. A dotterbolag is a separate legal entity that is owned or controlled by a parent company, usually called moderbolag. Control is typically achieved when the parent holds more than 50 percent of voting shares or otherwise has the ability to appoint the majority of the board.

Each dotterbolag has its own legal identity, assets, and liabilities. The parent and the subsidiaries are not automatically liable for each other's obligations. The group nonetheless reports consolidated financial statements that combine the dotterbolags' results with the parent’s figures, for purposes of transparency and taxation.

Regulatory framework: In Sweden dotterbolags are governed by the Aktiebolagslagen (the Swedish Companies Act) and the Årsredovisningslagen (Annual Accounts Act). Subsidiaries must maintain separate accounting records and file annual reports; larger groups may require external auditing and consolidated accounts under IFRS or Swedish GAAP (K2/K3).

Tax and governance: Groups may optimize taxation through consolidated reporting and intercompany arrangements, subject to transfer pricing rules. Subsidiaries enable risk isolation, resource sharing, and strategic investment, but require governance to handle cross-border compliance and intercompany arrangements.