Form and register

Did you form a foundation? In most cases, you will be registering the foundation with the County Administrative Board.

Most foundations must be registered with the County Administrative Board. Exemptions are foundations whose assets may only be used for the benefit of certain natural persons. For some foundations there are special requirements for formation and registration. You can read more about the requirements under each foundation type.

Registration of foundations

All registration notifications must include certain information and have a number of documents attached. In addition, there are special requirements for some foundations. Read more about the requirements under each foundation type.

  • The name of the foundation, the registered office location (county and municipality) and any organization registration number. If the foundation changed its name, board minutes showing the approval of the name change must be attached.
  • The foundations mail address and phone number.
  • Information on who is the chairman of the board (if the trustee is not a legal person).
  • The board members’ name, social security number, mail address and phone number, alternatively the trustees’ name/firm, mail address and phone number.
  • The accountant’s name, social security number and mail address.
  • If the accountant is a registered audit company, information on the company’s registration number as well as the name of the accountant in charge must be included.
  • Information on who has the right to represent the foundation (the signatory\signatories of the foundation).
  • Information on the foundation’s assets (market value).
  • Information on financial year.
  • A copy of the foundation document/appointment, such as a testament, deed of gift or board minutes. Please note that an appointment for a foundation formed after January 1st 1996 must always be signed by the founder/founders.
  • A copy of the foundation’s statutes. If the statutes have been amended, both the original statutes and the revised statutes shall be attached as well as decision protocols or a decision from Kammarkollegiet or the Government.
  • A signed confirmation that the accountant has undertaken the assignment.
  • Board minutes showing the signatory/signatories of the foundation.
  • Document showing the foundation’s assets (for example, summary of the foundation’s accounts or most recent annual report). A newly formed foundation must attach bank statements, or equivalent, in the name of the foundation.
  • A copy of the passport, or other valid identification document, must be attached for a board member, substitute, or company signatory/representative who is not registered in Sweden.

Different foundation types

  • A ”common” foundation is formed when certain assets are provisioned by one or more founders to an independent, long-term trust in order to benefit a particular purpose.
  • The foundation’s assets are provisioned when someone has undertaken to manage them in accordance with the foundation charter.
  • The foundation charter shall be in writing and signed by the founder or founders.
  • A common foundation may be engaged in business activities if it is supported by the foundation charter.
  • The foundation’s name shall contain the word foundation.
  • The management of the foundation may be carried out by a board of directors (natural persons) or a trustee (legal person).
  • If the foundation is managed by a board of directors, the board must have a chairperson.
  • The foundation shall be notified for supervision and the board of directors or the trustee shall be registered no later than six months after the formation of the foundation.
  • If the foundation is engaged in business activities, the foundation must submit a registration notification before starting any business activities.

A fundraising foundation is formed when

  1. one or more founders ordain that money coming in after a petition from the founder/founders shall be an independent asset, and benefit a particular, long-term purpose.
  2. someone undertakes to manage the money in accordance with the foundation charter.
  • The foundation charter shall be in writing and signed by the founder or founders.
  • Thus, the founder does not provide any capital at the formation of the foundation, but money is expected to come in as a result of the petition. Therefore, it is important to document how the petition was carried out.
  • Fundraising foundations may engage in business activities, if it is supported by the foundation charter.
  • The foundation’s name shall contain the words fundraising foundation.
  • The management of the foundation may be carried out by a board of directors (natural persons) or a trustee (legal person).
  • If the foundation is managed by a board of directors, the board must have a chairperson.
  • A fundraising foundation must have at least one chartered accountant.
  • The fundraising foundation shall be notified for supervision, and the board of directors or trustee shall be registered, no later than six months after the formation of the foundation.
  • If the foundation is engaged in business activities, the foundation must submit a registration notification before starting any business activities.
  • A fundraising foundation must always prepare an annual report and register with the County Administrative Board’s foundation register.

A fundraising foundation is under full supervision.

Special requirements at registration

Fundraising foundations must attach a copy of the founder’s petition, and a description of when and how the petition was carried out. A so called petition publicly announces the formation of the foundation. The petition may be public and carried out in the form of, for example, an ad in the daily press or on a website. It may also be more limited and target a smaller group.

Newly formed fundraising foundations do not have to submit information about the foundation’s assets.

Common foundations, fundraising foundations and collective agreement foundations may engage in business activities if it is supported by the foundation charter.

Before a foundation starts engaging in business activities, the board of directors, or the trustee, must submit information for registration with the foundation register on

  1. the foundation’s name, and the name under which the business activities will be conducted, and
  2. the nature of the business activities.
  • The foundation may be registered with another county as well, if the business activities are intended to be carried on there.
  • If a foundation ceases to carry on business, or if any other registered information is changed, the board of directors, or the trustee, must notify this to the foundation register.
  • A foundations trade name shall clearly differ from other trade names already registered in the foundation register. The word foundation or an abbreviation of the word foundation, may not be included in a trade name that differs from the foundation’s name. Otherwise, provisions on registration can be found in the Trade Names Act (1974:156).
  • Provisions on prohibitions on the use of trade names, and cancellations of trade name registrations, can be found in the Trade Names Act.
  • If the value of the foundation’s assets is less than the sum of the foundation’s debts, the foundation may be obliged to enter into liquidation, read more in chapter 7 in the Foundation Act (1994:1220).

Special requirement at registration

Foundations engaged in business activities shall attach information on the trade name under which the business activities will be conducted. The foundation may carry on business under its own name or under another name. If the business has another name than the name of the foundation, the word foundation or an abbreviation of the word foundation may not be included in the trade name. If the business is carried on under another name than the name of the foundation, board minutes, which shows the decision on the name, must be attached to the registration application.

A pension foundation is formed when money is provisioned by an employer to secure pensions for employees.

The foundation most be formed in accordance with the provisions under the Pension Obligations Vesting Act (1967:531).

  • The purpose of the pension foundation may only be to guarantee the promise of pension, and not, for example, to engage in business activities.
  • If pensions to at least 100 employees, or surviving relatives of employees, are provisioned by a pension foundation, special rules concerning, inter alia, investment apply. Finansinspektionen supervises these aspects (see 9a §, 10a § 2-5 section and 34 § in the Pension Obligation Vesting Act).
  • The foundations name shall contain the word pension foundation.
  • The board of directors shall consist of an equal number of representatives from both the employer and the employees covered by the foundation’s purpose.
  • If the foundation provides pension to the company’s main shareholders, the County Administrative Board shall appoint an impartial chairperson of the board. In other foundations the board members may appoint the chairperson themselves.
  • A pension foundation must have at least one accountant. The accountant must have adequate insight and experience of accounting and working with financial issues, related to the nature and scope of the operations of a foundation, to be able to fulfill the mission. Any special qualification required under the foundation charter applies.
  • The pension foundation shall be notified for supervision and the board of directors shall be registered no later than six months after having committed to manage the foundation.
  • A pension foundation must prepare an annual report and register with the County Administrative Board’s foundation register.

Pension foundations are under full supervision.

Special requirements at registration

Pension foundations must attach information on the board members and clarify who represents the employer and who represents the employees. A copy of the employer’s registration certificate shall be attach.

Pension foundations that provide pension guarantees to the company’s main shareholders shall propose a person, who may be appointed chairperson of the foundation’s board by the County Administrative Board. Information on name, social security number, address, phone number and a short professional description shall be attached to the registration notification.

Foundations that guarantee pensions to more than 100 persons are counted as institutions for occupational retirement provisions (tjänstepensionsinstitut, TPI), which must be specified in the notification application.

A personnel foundation is formed when money to be used for the welfare of employees, or surviving relatives of employees, other than pension, salary or other benefit, is provisioned by an employer.

The foundation must be formed in accordance with the provisions under the Pension Obligations Vesting Act (1967:531).

  • The purpose of the personnel foundation may only be to promote the employees welfare, and not, for example, to engage in business activities.
  • The foundations name shall contain the word personnel foundation. The board of directors shall consist of an equal number of representatives from both the employer and the employees covered by the foundation’s purpose.
  • The board members may appoint the chairperson themselves.
  • A personnel foundation must have at least one accountant. The accountant must have adequate insight and experience of accounting and working with financial issues, related to the nature and scope of the operations of a foundation, to be able to fulfill the mission. Any special qualification required under the foundation charter applies.
  • The personnel foundation shall be notified for supervision and the board of directors shall be registered no later than six months after having committed to manage the foundation.
  • A personnel foundation must prepare an annual report and register with the County Administrative Board’s foundation register.

Personnel foundations are under full supervision.

Special requirements at registration

Personnel foundations must attach information on the board members and clarify who represents the employer and who represents the employees. A copy of the employer’s registration certificate shall be attached.

Registrera stiftelse i vår e-tjänst

Den här e-tjänsten används för att anmäla en stiftelse för registrering i stiftelseregistret.

Personal- och pensionsstiftelser använder den här e-tjänsten för registrering:

Contact