| CHAPTER 6 Business Structures | Page 173 | |
| 1. Limited Companies | Page 173 | |
| 1.1. Company Groups | Page 174 | |
| 1.2. Rights and Obligations of Company Directors | Page 175 | |
| 1.3. The Equality Principle and Conflicts of Interest | Page 179 | |
| 2. Rights and Obligations of Shareholders | Page 179 | |
| 2.1. Protection of Minority Shareholders | Page 180 | |
| 2.2. Piercing the Corporate Veil | Page 181 | |
| 3. Representation Offices | Page 181 | |
| 4. Comparing Levels of Corporate Presence | Page 182 | |
| 4.1. Classification | Page 182 | |
| 4.2. Permanent Establishment | Page 182 | |
| 4.3. Minimum Share Capital | Page 183 | |
| 4.4. Incorporation Formalities | Page 183 |
| 4.5. Application for F-Tax Certificate | Page 183 | |
| 4.6. Application for VAT Number | Page 184 | |
| 4.7. Social Tax Rate (eff. 2016) | Page 184 | |
| 4.8. Expert Tax Relief | Page 184 | |
| 4.9. Special Employer Tax on Pension Premiums | Page 184 | |
| 4.10. Bookkeeping | Page 185 | |
| 4.11. Audit | Page 185 | |
| 4.12. Annual Reporting to Bolagsverket | Page 186 | |
| 4.13. Language Requirements | Page 187 | |
| 5. Alternative Business Structures | Page 187 | |
| 5.1. Enskild Firma / Enskild Näringsidkare (Private Firm / Sole Trader) | Page 188 | |
| 5.2. Ekonomisk Förening (Economic Association) | Page 189 | |
| 5.3. Handelsbolag (General Partnership) | Page 191 | |
| 5.4. Kommanditbolag (Limited Partnership) | Page 192 | |
| 5.5. Enkelt Bolag (Unregistered Partnership) | Page 194 | |
| 5.6. Europabolag or Societas Europaea (European Company) | Page 195 | |
| 6. Close Company | Page 197 | |
| 7. Business Hindrances | Page 198 | |
| 8. Case Study: Rights and Responsibilities in a Limited Company | Page 199 |
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