förvaltningsbolag

Förvaltningsbolag is a Swedish term for a company whose main purpose is to manage, administer, or hold assets and rights on behalf of another party or group of parties. The concept is used in several contexts, including corporate group structures and property management. A förvaltningsbolag is typically a separate legal entity from the operating activities it supports.

In practice, a förvaltningsbolag can function as a holding company within a corporate group, owning the shares of subsidiary companies and coordinating group-level governance, financing, and strategic decisions. It can also act as a management company that provides shared services—such as administration, accounting, payroll, IT, and procurement—to its subsidiaries or to clients. In property ownership contexts, a förvaltningsbolag may handle day‑to‑day management tasks for real estate owners or housing associations, including maintenance, tenant relations, and rent administration.

Legal and governance aspects emphasize that the förvaltningsbolag is usually a distinct legal entity with its own board and management. The relationship with the beneficiaries or clients is defined by contracts that specify services, fees, and performance expectations. Tax considerations, transfer pricing rules, and regulatory requirements depend on the role of the bolag and its place within a larger structure. Liability generally remains with the entity that owns the operating activities, though contractual arrangements and proper governance can influence risk distribution.

Benefits of using a förvaltningsbolag include centralized control, potential economies of scale, and clearer separation of ownership from day-to-day management. Risks involve added complexity, costs, and the need for robust governance and intercompany agreements to prevent conflicts and ensure accountability.