Europe EU
Holding companies routing EU and global subs, Sweden
Sweden's participation exemption removes tax on dividends and capital gains from qualifying business related shareholdings (typically unlisted holdings or listed at 10% or more). Combined with no CFC tax on EU and DTA states satisfying the LOB test, an AB is a credible alternative to Dutch and Luxembourg holdings.
Participation exemptionEU PSD 0%Treaty depth
Start setup {placement} 4 min · no card required
Corp tax
20.6%
Fastest setup
8-15 days
Tax treaties
80
Region
Europe
What you'll need
- Resident director required
- Local registered office required
- Economic-substance test applies
- Minimum capital: SEK 25,000
- Administrative language: Swedish (English widely accepted)
- Legal system: Civil law
Tax and treaty profile
- Corporate tax 20.6%
- Tax treaties 80
- VAT rate 25%
- Withholding on dividends 30%
Key treaty partners
DenmarkNorwayFinlandGermanyUKUSA
Banking and payments
- Banking takes 2 to 4 weeks with KYC
- Stripe supported
- Wise supported
- Crypto banking available
- EMI license framework available
Considerations
If you want to minimise headline tax
Swedish CIT at 20.6% is competitive for the EU but still well above Estonian deferral, Cypriot 12.5%, or Irish 12.5%. There is no IP Box. For lower headline regimes inside the EU and EEA:
CIT 20.6%No IP Box regimeHigher than peers