Live and Work in Sweden

CHAPTER 5 Setting Up a Business in Sweden		Page 143
1. Tax Payable on Business Activities		Page 143
2. Permanent Establishment in Sweden		Page 144
2.1. Permanent Establishment Criteria		Page 144
3. Incorporating a Company or Registering a Foreign Business Presence in Sweden		Page 147
3.1. Incorporating a Limited Liability Company		Page 147
3.2. Incorporating a Branch		Page 150
3.3. Opening a Representation Office		Page 152
4. Insurance		Page 155
5. Register as an Employer		Page 156
6. Making Sales		Page 157
6.1. Cash Registers		Page 157
6.2. Invoices		Page 157
6.3. Permits		Page 158
7. Anti-Money Laundering (AML)		Page 159
7.1. International Background		Page 159
7.2. Swedish Regulation		Page 160
7.3. Money Laundering Register		Page 161
7.4. Reporting		Page 163
8. Transfer Pricing		Page 163
9. Annual Reports		Page 164
9.1. Timing and Penalties		Page 164
9.2. Contents of the Annual Reports of a Limited Company		Page 165
9.3. Annual Reporting of Other Types of Companies		Page 167
9.4. Where to Submit the Reports		Page 167
9.5. Intrastat Report		Page 167
9.6. The Definition of a Large Company		Page 168
10. Important Tax-Related Dates		Page 168
11. Case study: Permanent Establishment		Page 170

Introduction Why This Guide Intended Audience Content Organization Contents How to Use the Book