Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

Filialkravet - En rättslägesanalys

Lidström, Johan LU (2013) JURM02 20131
Department of Law
Abstract (Swedish)
Den vanligaste formen för utländska företag att bedriva verksamhet i Sverige är genom ett svenskt aktiebolag. Så har det varit under mycket lång tid men sedan år 1955 finns även möjligheten att bedriva verksamheten genom en svensk filial. Aktiebolagsformen är alltjämt vanligast men filialformen har med åren blivit mer populär. Vid utgången av år 2012 fanns 2 631 filialer registrerade i Sverige. Filialen har många likheter med andra verksamhetsformer men också olikheter, varav dess status som rättssubjekt är den mest utmärkande. Filialen är nämligen ingen fristående juridisk person utan utgör en del av det utländska företaget.

Regler för filialverksamhet finns på såväl internationell som nationell nivå. De internationella rättsakter som... (More)
Den vanligaste formen för utländska företag att bedriva verksamhet i Sverige är genom ett svenskt aktiebolag. Så har det varit under mycket lång tid men sedan år 1955 finns även möjligheten att bedriva verksamheten genom en svensk filial. Aktiebolagsformen är alltjämt vanligast men filialformen har med åren blivit mer populär. Vid utgången av år 2012 fanns 2 631 filialer registrerade i Sverige. Filialen har många likheter med andra verksamhetsformer men också olikheter, varav dess status som rättssubjekt är den mest utmärkande. Filialen är nämligen ingen fristående juridisk person utan utgör en del av det utländska företaget.

Regler för filialverksamhet finns på såväl internationell som nationell nivå. De internationella rättsakter som är av störst betydelse är EUF-fördraget, elfte bolagsdirektivet och tjänstedirektivet. För Sveriges del består regleringen främst av FL och FF från år 1992 (förutom de tvingande gemenskapsrättsliga bestämmelserna). De svenska reglerna innehåller bestämmelser om själva filialverksamheten men också regler om att vissa verksamheter måste bedrivas genom filial eller annan registrerad verksamhetsform. De sistnämnda reglerna kallas sammantaget filialkravet. Syftet med dessa regler är bland annat att säkerställa viss anknytning mellan företagen och svenska staten för att underlätta myndighetsutövning och skydda tredje mans intressen.

För att ett företags verksamhet ska omfattas av filialkravet ska verksamheten anses vara näringsverksamhet i Sverige bedriven av utländskt företag. Dessa rekvisit innefattar flera underbegrepp som analyseras särskilt i denna uppsats. Till regleringen hör också ett antal undantag från filialkravet. Bland annat undantas all verksamhet som omfattas av rätten till fri rörlighet för varor och tjänster enligt EUF-fördraget eller EES-avtalet.

Uppsatsens mål är att utröna gällande rätt och men denna som utgångspunkt genomföra en rättslägesanalys. En slutsats är att den exakta innebörden av filialkravets rekvisit får anses vara oklar eftersom det finns olika uppfattningar om exempelvis hur begreppet näringsverksamhet ska förstås. (Less)
Abstract
Foreign companies running business in Sweden usually register a Swedish ”aktiebolag” which is a type of company controlled by the company shareholders. Similar forms of corporations are the German Aktiengesellschaft and the British limited company. For a long time the only available option was to register a Swedish legal person in order to conduct business in Sweden. However, since 1955 it has been possible to, under certain circumstances, run business through a branch, which is registered in Sweden. This sort of business has become increasingly popular over the years. As of the end of the year 2012, 2 631 branches were registered in Sweden. The main difference between business through an aktiebolag and business through a branch is that... (More)
Foreign companies running business in Sweden usually register a Swedish ”aktiebolag” which is a type of company controlled by the company shareholders. Similar forms of corporations are the German Aktiengesellschaft and the British limited company. For a long time the only available option was to register a Swedish legal person in order to conduct business in Sweden. However, since 1955 it has been possible to, under certain circumstances, run business through a branch, which is registered in Sweden. This sort of business has become increasingly popular over the years. As of the end of the year 2012, 2 631 branches were registered in Sweden. The main difference between business through an aktiebolag and business through a branch is that the branch is not considered an independent legal person. Technically, the branch is acting on behalf of the foreign company.

The rules concerning Swedish branches are to be found in Swedish and international law. The Swedish law includes for example rules on the registration process, the operational activities and the Chief Executive Officer. Also, the Swedish law includes an obligation for foreign companies to register their business in Sweden e.g. through a branch. This obligation is subject to a certain amount of interpretation since it includes various arguable expressions. The purpose of this obligation is, among others, to connect the foreign companies with Sweden in order to ensure the possibility of notification in case of a lawsuit against the branch and to protect the interests of a third party.

The purpose of this thesis is to distinguish how the applicable law is to be understood and to analyse the current legal situation accordingly. One of the conclusions is that there are several different opinions on how some of these rules are to be interpreted. Consequently, the current legal situation must be considered uncertain until it can be assessed in court. (Less)
Please use this url to cite or link to this publication:
author
Lidström, Johan LU
supervisor
organization
alternative title
The registration requirement for foreign companies conducting business in Sweden
course
JURM02 20131
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
etableringsfrihet, filialer, Associationsrätt
language
Swedish
id
3801604
date added to LUP
2013-06-05 09:07:17
date last changed
2013-06-05 09:07:17
@misc{3801604,
  abstract     = {Foreign companies running business in Sweden usually register a Swedish ”aktiebolag” which is a type of company controlled by the company shareholders. Similar forms of corporations are the German Aktiengesellschaft and the British limited company. For a long time the only available option was to register a Swedish legal person in order to conduct business in Sweden. However, since 1955 it has been possible to, under certain circumstances, run business through a branch, which is registered in Sweden. This sort of business has become increasingly popular over the years. As of the end of the year 2012, 2 631 branches were registered in Sweden. The main difference between business through an aktiebolag and business through a branch is that the branch is not considered an independent legal person. Technically, the branch is acting on behalf of the foreign company. 

The rules concerning Swedish branches are to be found in Swedish and international law. The Swedish law includes for example rules on the registration process, the operational activities and the Chief Executive Officer. Also, the Swedish law includes an obligation for foreign companies to register their business in Sweden e.g. through a branch. This obligation is subject to a certain amount of interpretation since it includes various arguable expressions. The purpose of this obligation is, among others, to connect the foreign companies with Sweden in order to ensure the possibility of notification in case of a lawsuit against the branch and to protect the interests of a third party. 

The purpose of this thesis is to distinguish how the applicable law is to be understood and to analyse the current legal situation accordingly. One of the conclusions is that there are several different opinions on how some of these rules are to be interpreted. Consequently, the current legal situation must be considered uncertain until it can be assessed in court.},
  author       = {Lidström, Johan},
  keyword      = {etableringsfrihet,filialer,Associationsrätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Filialkravet - En rättslägesanalys},
  year         = {2013},
}