Starting a Business
> Am I allowed to work in Sweden?
"Before being eligible to work in Sweden you must be registered with Skatteverket (the Swedish Tax Agency) and obtain a personnummer (Personal Identity Number), or a samordningsnummer (Coordination Number) if you are not registered at an address in Sweden.
Note: If you are from outside of the EU/EEA you will also require a work permit from Migrationsverket (the Swedish Migration Agency)"
Skatteverket: Personal Identity Numbers and Coordination Numbers
> How do I begin working as egenanställd (self-employed)?
Being egenanställd (self-employed) is typically carried out as a 'private person' in one of three ways:
- Conduct business as a 'private person' with A-skatt (A-tax)
A-skatt (A-tax) is the default tax category that applies to private individuals. When you engage in private work as an individual with A-skatt, your clients need to determine relevant tax deductions and make any necessary social security contributions when paying invoices. You will personally be responsible for reporting your inkomst (income) to Skatteverket and declaring VAT (moms).
Some clients may be deterred by A-Skatt as they have to calculate tax deductions and social security contributions, in which case the following two options may be preferred
- Conduct business as a 'private person' through a egenanställdföretag (platform company)
A egenanställdföretag (platform company) simplifies the payment process by taking care of invoicing, taxes and all relevant social security contributions. It also removes the need for your to report inkomst (income) or declare VAT (moms) at Skatteverket. They act as a 'middleman' facilitating the payment process through their company, which means F-skatt (F-tax) can be applied to client invoices. In a legal sense, they are your 'employer', which means A-skatt applies to you personally and you receive your income from the egenanställdföretag. Typically they charge a fixed percentage fee for their service, which is deducted from your income.
See Egenanställningsföretag below for more information.
- Register for F-skatt (F-tax) or FA-skatt (FA-tax) with Skatteverket
Private individuals who can demonstrate they are conducting, or intend to conduct business on an ongoing basis as egenanställd (self-employed), can apply for registration of F-skatt (F-tax) or FA-skatt (FA-tax, also known as conditional F-tax) with Skatteverket. A person registered for F‑skatt pays preliminary tax themselves in the form of debited F‑skatt, along with social security contributions in the form of personal contributions.
If you are intending to engage in work as egenanställd (self-employed) alongside other part-time employment, it is possible to register for FA-skatt. This allows you to invoice clients under the F-skatt scheme and retain A-skatt for your part-time employment.
There are some conditions which may prevent registration, see link below 'F-tax for the Self-Employed' for more information.
> How do egenanställdföretag (self-employment platform companies) work?
A egenanställdföretag (self-employment company), commonly referred to as a 'platform company', simplifies the payment process for those who are egenanställd (self-employed) with default A-skatt (A-tax).
In exchange for a fee, they allow you to engage and invoice clients through them, thereby applying F-skatt (F-tax) to client invoices. This means that they take on the responsibility of ensuring the correct tax deductions and social security contributions are applied, removing the onus from your client, who is normally responsible under A-skatt. They act as your 'employer' and process payments to you as a 'wage', which means you don't need to report inkomst income or VAT (moms) to Skatteverket, as would be the normal case for self-employment under A-skatt.
You remain responsible for finding and engaging your own clients, agreeing on the scope of work, program and budget or hourly rate with them. You typically approach a platform company before you carry out the work to ensure there are no issues with the proposed assignment(s). Sometimes they can assist in preparing client agreements to outline your conditions of engagement. Once the project or works are complete you provide the platform company with the necessary information to invoice your client. You will then receive payment from the platform company with their fee deducted, once your client has paid the invoice.
(See also 02 Egenanställd for information on self-employment and taxes).
Some examples of platform companies are:
> How do I start my own company?
- Verksamt (Government Services for Businesses)
It provides an overview of all the steps that are required to start a business in Sweden for both EU/EEA and non EU/EEA citizens.
- Verksamt: Starta Eget (Start Your Own) Seminar Series
Free, online seminars from Verksamt held at regular intervals.
(available in Swedish only)
- Verksamt: Skatteskolan (Tax School) Podcast Series
'en podcast som förenklar för företagare' ('simplifying business start up for entrepreneurs')
Part one of the podcast series focuses on the taxes, VAT (moms) and fees required to start a business.
(available in Swedish only)
- Skatteverket (Swedish Tax Agency): Starting a business in Sweden
Overview of the tax requirements for starting a business in Sweden
- Skatteverket (Swedish Tax Agency) free online seminars in English
Starting a Business in Sweden:
Part 1 - Business Registration
Part 2 - Managing Income & Expenses
Part 3 - Managing VAT
New in Sweden: The population register and basic tax information.
These seminars are live and held at regular intervals.
- Sveriges Arkitekter tips
The union provide tips and guidance on how to set up your own company. They also offer a FöretagarService (Business Service) to their members for self-employed architects and owners of architecture firms to assist with contracts, tenders, fees, public procurement, liability insurance and copyright etc.
Some information will only be available if you are a member of Sveriges Arkitekter.
- Sveriges Arkitekter: FöretagarService (Business Service)
You must be a member of Sveriges Arkitekter to apply for this service, you can however view the link to find out more
(available in Swedish only)
> What are the most common company types for a private architectural practice?
Private architectural practices are typically one of the following company types:
We note that it is always best to seek professional advice on what type of company will suit your individual needs.
Sveriges Arkitekter: Välj företagsform (choosing a company type)
- Enskild firma
A sole trader; a company that is run by a private person, the sole proprietor. Also referred to as an enskild näringsverksamhet. Investment capital is not required, however the sole proprietor is personally liable for all of the finances, including any unpaid taxes or debts. Sole traders typically don't need to register their business with Bolagsverket (the Swedish Companies Registration Office) unless they meet two of the following:
an average number of 50 employees
a reported balance sheet of SEK 40 million
a net turnover of SEK 80 million
an average number of 50 employees
a reported balance sheet of SEK 40 million
a net turnover of SEK 80 million
Verksamt: Så fungerar en enskild näringsverksamhet, A guide to how sole proprietorships work (available in Swedish only)
Verksamt liten skatteskola för enskild firma (Mini tax school for sole proprietors), Three short videos which explain (available in Swedish only):
1. How VAT (moms), skatt (tax) and avdrag (deductions) are linked
2. How to report VAT (moms)
3. How preliminär skatt (preliminary tax), inkomstdeklaration (income declarations) and slutskattebesked (final tax return) are linked
- Aktiebolag
A limited company; a legal entity which can be started alone, or in a partnership with other people. A minimum investment capital of 25k SEK is required. Typically the owner/partners are not responsible for the company's debts, however they may be personally liable for unpaid taxes and fees.
Verksamt: Get Started - Limited Company, A step by step guide on how to set up and register an aktiebolag
Verksamt: Så fungerar ett aktiebolag, A guide to how Limited Companies work. (available in Swedish only)
- Handelsbolag
A trading or limited partnership; must be started by at least two shareholders, who are personally and jointly liable for the company's debts. No investment capital is required.
Verksamt: Så fungerar ett handelsbolag, A guide to how Trading Companies / Limited Partnerships work. (available in Swedish only)
> How do I register a company?
Companies are registered through Bolagsverket (the Swedish Companies Registration Office)
Verksamt: Registrera företag eller förening (Register a business or association)
> What does it cost to register a company?
The fees vary depending on what type of company you wish to register and other factors, such as whether you wish to register the name of the company in more than one language.
Bolagsverket (the Swedish Companies Registration Office) outline all of the different fees on their website under självservice (self-service).
> Is there an industry standard client-architect agreement?
- ABK 09
The architect and consulting industry's standard contract agreement is ABK 09 allmänna bestämmelser för konsultuppdrag inom arkitekt- och ingenjörsverksamhet av år 2009 (general provisions for consulting assignments in architectural and engineering activities of 2009).
When using ABK 09 allmänna bestämmelser för konsultuppdrag inom arkitekt- och ingenjörsverksamhet av år 2009 (the architect and consulting industry's standard contract agreement) konsultansvarsförsäkring (consultancy liability insurance, also know as professional indemnity insurance) is required. Liability is typically limited to 10 years, however there are some exceptions.
According to ABK 09, the consultant must, within three months of receiving a claim for damages, submit a report to their insurer.
Refer to 'What type of insurance do I need?' below for more information on insurance.
Note: the links provided are for purchasing a copy of the contract
- BQualified
Online course introducing basic contract law for ABK 09 (general provisions for consulting assignments in architectural and engineering activities of 2009) and affiliated AMA AF Konsult 10. To complete the course you will need access to a copy of ABK 09. See links above for purchasing options.
Note: members of Sveriges Arkitekter receive a 20% discount for the course, refer to the link under Course discount for members of Sveriges Arkitekter
(available in Swedish only)
> What type of insurance do I need?
The types of insurance required will depend on the type and size of your company, and whether you have any employees. Sveriges Arkitekter provide an overview of common insurance types, which are outlined below:
- Unemployment insurance
Become a member of Akademikernas a-kassa, AEA, and get an unemployment insurance. This provides some protection if the company does not develop according to your plans. As a member of Sveriges Arkitekter, you can also be covered by income insurance.
- Pension insurance
Pension insurance or private pension savings compensate for missed occupational pensions.
- Accident insurance
In the event of an accident, you can receive compensation for costs.
- Sick leave insurance
In the event of illness, you can receive compensation for fixed costs. You can also take out insurance that increases sickness benefits to cover costs for medical care and temporary staff.
- Property insurance
When working from home, your home insurance does not cover your business activities. The home insurance only applies to things that are used for private use. If you use the same computer privately as in the business, the insurance company can consider that it belongs to your company and therefore may not replace it via your home insurance.
- Burglary Insurance
When working from home, an increase in protection for property insurance can be applied to cover burglary, provided the property is not prone to theft.
- Cyber insurance
Insurance for IT-related threats such as protection against IT blackmail, viruses and sabotage, congestion attacks, IT outages and more.
- CEO and board insurance
Comprehensive protection for senior executives within your company to cover defense costs, investigation costs and liability that may arise in connection with assignments or as a result of the person's legal position within the company. The insurance covers your personal payment liability that you have as a senior executive, and protects your private finances.
- Consultancy liability insurance
Also know as professional indemnity insurance, provides insurance for claims arising from errors or negligence made against your company.
- General liability insurance
Also know as public liability insurance, provides insurance coverage for your business against claims made by others including bodily injury, damage to property, or personal injury.
- Sveriges Arkitekter
Sveriges Arkitekter offers an arkitektförsäkring (architect's insurance) to its members who:
are active entrepreneurs with a company connected to Sveriges Arkitekters Företagarservice
have their own company as a side business and are in need of architect's insurance
The arkitektförsäkring (architect's insurance) is provided through Länsförsäkringar, one of Sweden's largest insurance companies. Among other things, it covers:
office insurance
general liability insurance (public liability insurance)
consultancy liability insurance (professional indemnity insurance)
business travel insurance
legal protection for the insurance
- Länsförsäkringar: Door and Window Checklist
Approximately 50% all claims for damages directed against architects through their konsultansvarsförsäkring (consultancy liability insurance, also known as professional indemnity insurance) are based on drawings containing errors with regards to windows and doors. Incorrect dimensioning, missed requirements according to BBR and incorrect color coding are among the most common reasons for claims for damages against architects.
Länsförsäkringar (one of Sweden's largest insurance firms, also affiliated with Sveriges Arkitekter) have produced a Door and Window Checklist based on the most common reasons for errors in drawings derived from their claim statistics.
(available in Swedish only)
> How do taxes work in Sweden?
> Pension Contributions
In order for you as an entrepreneur to save for your general pension known as det orange kuvertet (the orange envelope), it is important that you pay taxes and fees and compensate further for the missed occupational pension that most people receive from an employer.
There are two different pension contributions you need to pay as a business owner:
Sveriges Arkitekter: Försäkringar och pension för företagare
- Ålderspensionsavgift (old-age pension contribution)
It corresponds to the contribution an employer pays for an employee
- Allmän pensionsavgift (general pension contribution)
you as an employee pay via tax. Your pension rights depend on how much you have paid to Skattevekerket via taxes and fees.
- Tjänstepension (occupational pension)
Most employees have through their employer. As an entrepreneur this is something you yourself must save for yourself.
> Can I work on projects outside of Sweden?
When working on projects outside of Sweden it is important to be aware of the tax implications. All income earned whilst living in Sweden, even if working for a foreign employer or client, must be declared with the Swedish Tax Agency Skatteverket.
Some countries have a tax treaty with Sweden to avoid double taxation of foreign income. See below for more information.
> How do I set up an ideell förening (not for profit association)
Starting an ideell förening (non-profit association) requires a minimum of 3 members. The first step is to write stadgar (statutes or by-laws) which function as the associations rules. Following this, a meeting is convened to:
confirm the association has been formed
confirm that the statutes have been adopted
minute the names of members who are elected to the board
During the meeting it is important to minute that the above points have been decided on by the members. The minutes must state who the board members are and which positions they hold. When complete, the minutes must be signed by at least two people, such as the ordförande (chairman) and sekreterare (secretary). At this point the ideell förening is officially formed and considered a legal entity.
An ideell förenging does not need to be registered unless an organisationsnummer (organisation number) is required. An organisationsnummer will be required if the ideell förening plans to open a bank account, rent a room, apply for a grant, or carry out assignments for companies or municipalities. To obtain an organisationsnummer an application is made to Skatteverket (the Swedish Tax Agency) .
If protection of the ideell förengings name is required it can be registered with Bolagsverket (the Swedish Companies Registration Office).
For further information refer to the links below:
Information for protecting the name of a non-profit association conducting business
Summary of what the statutes should contain for a non-profit association conducting business
> How do I establish my existing company in Sweden?
> How do I set up an ideell förening (not for profit association)
Starting an ideell förening (non-profit association) requires a minimum of 3 members. The first step is to write stadgar (statutes or by-laws) which function as the associations rules. Following this, a meeting is convened to:
confirm the association has been formed
confirm that the statutes have been adopted
minute the names of members who are elected to the board
During the meeting it is important to minute that the above points have been decided on by the members. The minutes must state who the board members are and which positions they hold. When complete, the minutes must be signed by at least two people, such as the ordförande (chairman) and sekreterare (secretary). At this point the ideell förening is officially formed and considered a legal entity.
An ideell förenging does not need to be registered unless an organisationsnummer (organisation number) is required. An organisationsnummer will be required if the ideell förening plans to open a bank account, rent a room, apply for a grant, or carry out assignments for companies or municipalities. To obtain an organisationsnummer an application is made to Skatteverket (the Swedish Tax Agency) .
If protection of the ideell förengings name is required it can be registered with Bolagsverket (the Swedish Companies Registration Office).
For further information refer to the links below:
Information for protecting the name of a non-profit association conducting business
Summary of what the statutes should contain for a non-profit association conducting business
> Code of Conduct
Sveriges Arkitekter: Etiskt program och etiska regler, A link to the 'ethical program and ethical rules' governing the code of conduct for members of Sveriges Arkitekter. (available in Swedish only)