Ägarformer

Ägarformer, or ownership forms, refer to the legal structures through which ownership and control of a business or asset are organized. The term is used in Swedish business and organizational law to describe how owners hold rights, how liability is allocated, how profits are distributed, and how governance is arranged. Different ägarformer impose different legal obligations and opportunities for raising capital, transferring ownership, and managing risk.

Enskild firma (sole proprietorship) is owned and operated by a single person. The owner bears unlimited personal liability for debts and obligations. It is typically easy to start and is taxed as part of the owner’s personal income.

Handelsbolag (HB) is a partnership with two or more partners who share profits and losses. Partners usually have personal liability for the business’s debts, and a formal partnership agreement governs relations and decision-making.

Kommanditbolag (KB) is a limited partnership with at least one general partner who bears unlimited liability and one or more limited partners whose liability is limited to their capital contribution. This form is often used to attract investors while maintaining partner control for active managers.

Aktiebolag (AB) is a separate legal entity with limited liability for its owners. It is governed by a board and management and represented by shares. ABs can be privately held or publicly traded and are subject to corporate taxation and reporting requirements; they are common for larger ventures.

Ekonomisk förening (economic association) is a cooperative owned by its members, who typically participate democratically in governance and profits are distributed based on activity or use rather than ownership stake.

Ideell förening (non-profit association) and stiftelse (foundation) represent mission-driven or endowment-based structures. They own assets and conduct activities in pursuit of their stated purposes, with governance by a board and no profit distribution to members.

In practice, ownership forms balance liability, taxation, governance, and financing needs, and choices depend on the size, purpose, and risk profile of the venture.