| How many partners | One | At least two | At least two | At least one | At least three |
| With whom are agreements signed? | The owner personally | The company | The company | The company | The Association |
| Who is responsible for paying the company's debts? | The owner personally | The partners personally | At least one partner (general partner) personally liable, others (limited partners) with limited liability | The company | The Association |
| Protection of company name following registration | Yes, in the county | Yes, in the county | Yes, in the county | Yes, throughout the country | Yes, throughout the country |
| Allowed to register a .se domain | Yes | Yes | Yes | Yes | Yes |
| Equity requirements | Nothing | Nothing | Nothing | At least SEK 25,000Â | Yes, determined by the association |
| Distribution of profits or losses | The owner, some possibility of distribution within the family | According to agreement. Or, if there is no agreement, equal distribution is the main rule | According to agreement or arrangement between the partners | Profits may be distributed to shareholders as dividends based on ownership. | Profits may be distributed according to members' contributions (e.g., purchases or sales to the association) and profit distribution. |
| Bookkeeping | Yes | Yes | Yes | Yes | Yes |
| Annual accounts (not public) | Yes | Yes, if partners are natural persons | Yes, if partners are natural persons | | |
| Annual report (public) | No | Yes, if partners are legal entities | Yes, if partners are legal entities | Yes | Yes |
| Auditing | No | If partners are legal entities and the company is of a certain size | If partners are legal entities and companies are of a certain size | If the company is of a certain size, an approved or authorised auditor is required. | Yes, certified or authorised auditor for certain sizes |
| Distribution of profits or losses | The owner, some possibility of distribution within the family | According to agreement. Or, if there is no agreement, equal distribution is the main rule | According to agreement or arrangement between the partners | Profits may be distributed to shareholders as dividends based on ownership. | Profits can be distributed according to contribution to the association (e.g., purchases or sales to the association) or as dividends according to ownership. |
| Who pays tax on the profits? | The owner | The partners | The partners | The company and the partners for the portion that is distributed | The company and its members for the portion that is distributed |
| Can you borrow money from the company? | "Yes" | Yes, restrictions in certain cases | Yes, restrictions in certain cases | No | No |
| Registration | The Swedish Tax Agency, for name protection. Also at the Swedish Companies Registration Office | The Swedish Tax Agency and the Swedish Companies Registration Office | The Swedish Tax Agency and the Swedish Companies Registration Office | The Swedish Tax Agency and the Swedish Companies Registration Office | The Swedish Tax Agency and the Swedish Companies Registration Office |
| The owner's own work | | | | | |
| Is the owner employed and eligible for a salary? | No | No | No | Yes | Yes |
| How are work contributions taxed? | Tax on surplus regardless of owner's withdrawals | Tax on surplus regardless of partners' withdrawals | Tax on surplus regardless of partners' withdrawals | Payroll taxes | Payroll taxes |
| Payment of tax | F-tax 1/12 of the estimated surplus for the year each month | F-tax 1/12 for partners of the estimated surplus for the year each month. | F-tax 1/12 for partners of the estimated surplus for the year each month. | The company deducts tax, declares and pays tax on salaries every month. | The association deducts tax, files tax returns and pays tax on salaries each month. |
| Basis for sickness benefits and pensionable income | Surplus | Partners' share of the surplus | Partners' share of the surplus | Withdrawn salary | Withdrawn salary |
