organiseringsform

Organiseringsform, in Swedish contexts, refers to the legal and organizational structure chosen for an entity. It determines liability, ownership, governance, taxation and reporting obligations. The form shapes who bears risk, how decisions are made, how profits or assets are distributed, and what requirements exist for formation and ongoing administration.

Common organiseringformer in Sweden include aktiebolag (AB), enskild firma, handelsbolag (HB), kommanditbolag (KB), ekonomisk förening, ideell förening och stiftelse. Aktiebolag is a separate legal entity with limited liability for shareholders and a minimum share capital (50,000 SEK). It is governed by a board and often requires formal accounting, annual reports and formal audits. Enskild firma is a sole proprietorship where the owner has unlimited personal liability; it is simple to set up and taxed as personal income. Handelsbolag is a general partnership where partners typically bear joint and several liability, with income taxed through the partners’ personal taxation. Kommanditbolag combines general and limited partners, where the general partner manages the business and bears unlimited liability while limited partners’ risk is limited to their capital.

Ekonomisk förening is a cooperative owned by its members, usually focusing on providing goods or services with surplus distributed among members. Ideell förening is a non-profit association, often pursuing cultural, social or charitable aims; stiftelse is a foundation with assets dedicated to a specific purpose, managed by a board and generally without members or owners receiving profits. When choosing a form, considerations include liability protection, capital needs, regulatory requirements, taxation and governance complexity.