firmagrupper

Firmagrupper are sets of legally independent companies that are under common control or ownership. A typical firmagrupp is led by a parent company (moderbolag) that holds a controlling stake in one or more subsidiaries (dotterbolag). The arrangement enables centralized strategic planning, resource allocation, and shared services while preserving separate legal identities for each member. Firmagrupper are common in many industries and can form through acquisitions or restructurings.

Structure and governance: The parent typically exercises control through majority voting shares or other control agreements. A koncern board or representation across subsidiaries coordinates strategy, financing, and major policies. Intercompany agreements govern shared services, loans, royalties, and transfer pricing. Although subsidiaries retain their own boards and management, group-level decisions influence budgeting, branding, and risk management.

Accounting and regulation: When a parent controls other entities, the group prepares koncernredovisning (consolidated financial statements) that eliminate intercompany transactions and balances. Consolidation follows IFRS or national GAAP depending on jurisdiction and whether the group is listed. In Sweden, listed groups generally report under IFRS, while private groups may use K2 or K3 standards under Årsredovisningslagen (Annual Accounts Act).

Legal and practical implications: The group structure can provide economies of scale, risk isolation, and tax planning opportunities, but it also creates complexity in governance, compliance, and intercompany pricing. Entry and exit of subsidiaries, cross-border operations, and antitrust considerations require careful management and oversight.