A silent partner (Swedish: passiv delägare), also called a sleeping partner, invests capital in a company but takes no part in day-to-day operations. An example is a business angel holding a minority stake without an operational role.
In a limited company, a silent partner is a shareholder like any other and is entered in the share ledger. For tax, it can matter whether an owner is active, since the rules on qualified shares in close companies mainly target active owners. See Skatteverket for current rules.
A shareholder is a person or company that owns one or more shares in a limited company.
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A business angel is a private individual who invests their own capital in a company at an early stage.
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A minority shareholder is a shareholder who does not have a controlling interest in a limited company.
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Qualified shares are shares in close companies covered by the so-called 3:12 rules.
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