About this template
Unconditional shareholder contribution – complete contribution document for Swedish limited companies with Swedish and English Word/PDF templates and detailed user guides. The package is designed for situations where a shareholder wishes to strengthen the company's equity permanently without creating a debt or retaining the right to future repayment.
Legally reviewed: October 5, 2026
The review includes current guidance from the Swedish Tax Agency (Skatteverket), the Accounting Standards Board's rules on shareholder contributions, and the Swedish Companies Registration Office's (Bolagsverket) information on registration and share capital.
What is included in the package
| Swedish contribution document – Word | Editable template for an unconditional shareholder contribution. |
| Swedish contribution document – PDF | Print-friendly version. |
| Unconditional Shareholder Contribution – English | English language version in Word + PDF, designed for Swedish law. |
| Swedish user guide | Step-by-step guide in Word + PDF with a practical example. |
| English user guide | English guide in Word + PDF. |
Unconditional means no right to repayment
An unconditional shareholder contribution is provided without any requirement for repayment. The contributor does not acquire a claim against the company, nor does the contribution document create interest or a due date. This is the key difference compared to a conditional shareholder contribution and a loan.
When is this template suitable?
The template is intended for Swedish limited companies where an existing shareholder wants to strengthen the company's financial position permanently, for example in cases of capital deficiency, financing of operations, or ahead of investments and credit assessments.
What the template covers
- the company and the contributor,
- contribution amount and date,
- method of payment or other form of contribution,
- explicit waiver of any right to repayment,
- confirmation that no interest, amortization, or security is created,
- accounting and documentation intent,
- the company's acknowledgement,
- applicable law, dispute resolution, and signatures.
Strengthens equity – but does not automatically change share capital
The Swedish Tax Agency describes unconditional shareholder contributions as pure capital injections without repayment obligations. The Accounting Standards Board states that received shareholder contributions are recognized as an increase in retained earnings. The contribution does not, however, automatically increase the company's registered share capital and does not in itself imply the issuance of new shares.
No registration of the contribution itself with the Swedish Companies Registration Office
The Swedish Companies Registration Office (Bolagsverket) does not register the shareholder contribution itself. If the company later wishes to transfer funds from unrestricted equity to share capital, a bonus issue, for example, may be a separate corporate law measure requiring its own decisions and registration requirements.
General tax principle
The Swedish Tax Agency states that an unconditional shareholder contribution is generally not taxable income for the recipient company. The contributor generally has no ongoing right of deduction, but the amount may as a rule be added to the acquisition cost of the shares.
Accounting
BFNAR 2025:2 states that a received shareholder contribution shall be recognized as an increase in the item "retained earnings" when the commitment is received. For companies providing shareholder contributions and applying the K2 framework, the rules state that the contribution increases the carrying amount of the shares when the commitment is made.
Waiver of claims and other forms of contributions
The template can be adapted for cash contributions or the waiver/conversion of a claim. In the event of a waiver of a claim, non-cash property, group relations, or other more complex transactions, specific valuation, accounting, and tax issues may arise, and separate advice may be needed.
If only one of several shareholders provides a contribution
An unconditional contribution may increase the value of all shares in the company. If the contribution is provided disproportionately by only one of several shareholders, shareholder agreements, ownership balances, and potential tax consequences should be reviewed before the document is used.
Capital deficiency and control balance sheet
An unconditional shareholder contribution can strengthen the company's equity, but it does not replace the board's obligation to independently assess whether the rules regarding a control balance sheet have been triggered. If there is reason to assume a capital deficiency, that issue must be handled without delay.
Swedish + English in the same package
The English version is a language version under Swedish law and is suitable for Swedish companies with international owners, board members, or an English corporate language. It is not intended as a template according to British, American, or other foreign corporate law.
Detailed user guide included
The guide explains the difference between unconditional contributions, conditional contributions, and loans, how to fill out the template, accounting, taxes, the Swedish Companies Registration Office, capital deficiency, waiver of claims, and common mistakes. A concrete example is included.
File format and delivery
Format: DOCX, PDF, and ZIP.
Language: Swedish and English.
Number of files: 8.
Delivery: digital download. No physical product will be sent.
Common questions
Can I get back an unconditional shareholder contribution?
Not as a repayment according to the contribution document. An unconditional contribution is provided without any right to repayment. Any potential future dividend or other value transfer is assessed separately according to the Companies Act.
Does the contribution increase the company's registered share capital?
No. The contribution strengthens equity but does not in itself change the registered share capital or the number of shares.
Must the shareholder contribution be registered with the Swedish Companies Registration Office?
No. The Swedish Companies Registration Office explicitly states that the shareholder contribution itself is not registered.
Can the contribution be provided by a shareholder waiving a claim?
Yes, but accounting, valuation, and taxes can be more complex than with a cash contribution. Separate documentation and advice may therefore be appropriate.
The template package is a general documentation aid and does not replace individual legal, accounting, or tax advice.
