Determining the preferred legal form of the operations, such as a branch or limited liability company Activities performed in Sweden by a foreign-based company can be deemed to constitute a permanent establishment in Sweden.
A foreign-based company wishing to engage in business activities in Sweden should usually register a branch.
Another option is to incorporate a Swedish limited liability company that operates the Swedish business. Different alternatives will have different legal and tax implications, for example, branch income should usually also be included in the accumulated results of the foreign company, whereas income in a Swedish limited liability company is reported only in that entity.
In order for branch income to avoid being taxed twice, any tax treaty in force between Sweden and the country of residence of the foreign-based company should be consulted
It is possible to purchase off-the-shelf limited liability companies in Sweden. The minimum required share capital is SEK 50,000.