Do the share numbers change?

Yes. There are more shares, so each block covers more numbers. The review shows the new numbers, and History keeps what they were.

Does a split need to be filed?

Yes, at once, and it does not apply before it is registered. Enter it only when the registreringsbevis has come.

Is a split the same as a bonus issue?

No. A split leaves the share capital alone. A fondemission raises the share capital from the company's own equity, with or without new shares.

Does anyone have to pay tax?

A split in itself moves no value between owners. Tax questions are still for an adviser.

We entered the wrong ratio.

Reverse the entry from History and enter it again. Entries made on top of it are reversed first.

Guide

Splitting shares, more shares, the same company.

A split gives every owner more shares and nobody a larger part of the company. Why it is done, how it is decided and registered, and what happens to the share numbers.

In short

A split divides each share into several. The general meeting may decide that the number of shares is increased by dividing shares, or reduced by combining them (ABL 4 kap. 46 §). The share capital is the same, so each share's kvotvärde falls or rises to match.

Nobody owns more or less afterwards. Every holder has the same part of the company, of the votes and of the value. Only the number of shares is larger.

It applies from the day Bolagsverket registers it, and is entered in the register with that day.

Why do it: to have enough shares that a small holding is a whole number. A company with 500 shares cannot give an employee half a percent in options or sell an investor 3,7 %. With 500 000 shares it can.

Step by step

What happensWhat you do in aktiebok.io

What happensThe general meeting decides on the split and its ratio. If the new number of shares is outside the limits in the bolagsordning, the same meeting changes the limits.

In aktiebok.ioNothing yet. Simulate counts on the shares as they are until the split is entered.

What happensThe decision is sent to the shareholders, unless all of them were represented at the meeting (4 kap. 48 §).

In aktiebok.ioNothing.

What happensThe decision is filed with Bolagsverket at once (4 kap. 49 §).

In aktiebok.ioNothing. The number of shares has not changed yet.

What happensBolagsverket registers it. The number of shares changes that day, and the register is to be changed at once.

In aktiebok.ioAdd entry, then Split: the ratio and the day of the registration. The review shows every holder and the new share numbers before you confirm.

How the filing is made is in Filing with Bolagsverket.

What the entry does

Every block of shares is multiplied on its own. It keeps its holder, its class, and the day the holder was first entered for it.
The share capital does not move.
Warrants and options follow. Every programme that exists on the day is recalculated: the number of warrants or options stays, each gives proportionally more shares, and the price per share falls to match. See Warrants, options and convertible loans.

aktiebok.io · Review and confirm

Open draftSplit10 for 1 · registered 2027-06-02

HolderSharesPart

Astrid Lindqvist40 000 → 400 00039,22 %

Johan Berg30 000 → 300 00029,41 %

Sara Nyström20 000 → 200 00019,61 %

Granliden Kapital AB12 000 → 120 00011,76 %

1 020 000 shares after. Share capital 51 000,00 kr, as before.

An example

An example · Blåsippan Robotics AB

102 000 shares and a share capital of 51 000 kr. The annual meeting decides on a split of 10 for 1, registered on 2 June 2027.

The register holds 1 020 000 shares from 2 June. The share capital is still 51 000 kr, and the kvotvärde goes from 0,50 kr to 0,05 kr.
Astrid Lindqvist had 40 000 shares and has 400 000. They were 39,22 % of the company and still are.
A share priced at 84 kr in the last issue corresponds to 8,40 kr after the split.
A programme of 100 000 options at 30 kr per share now gives ten shares per option, at 3 kr per share.

Combining shares (reverse split)

A reverse split, or sammanläggning, is the same thing the other way: ten shares become one. It is entered as a Split with the ratio reversed, dated the day of the registration.

In aktiebok.io every holding has to divide evenly. A holder with 1 005 shares cannot be given 100,5. The law lets a combination leave shares over when every holder of such shares consents, and those shares then pass to the company (4 kap. 47 and 50 §§). aktiebok.io does not enter that: it refuses the entry and names the holder, and never rounds a holding. The owners first make their holdings divisible, usually by one of them selling or giving a few shares to another; those transfers are entered first, then the reverse split.

Questions that come up

Do the share numbers change?: Yes. There are more shares, so each block covers more numbers. The review shows the new numbers, and History keeps what they were.
Does a split need to be filed?: Yes, at once, and it does not apply before it is registered. Enter it only when the registreringsbevis has come.
Is a split the same as a bonus issue?: No. A split leaves the share capital alone. A fondemission raises the share capital from the company's own equity, with or without new shares.
Does anyone have to pay tax?: A split in itself moves no value between owners. Tax questions are still for an adviser.
We entered the wrong ratio.: Reverse the entry from History and enter it again. Entries made on top of it are reversed first.

This page is guidance on keeping the register right, following aktiebolagslagen (2005:551) as amended through SFS 2026:783. It is not legal or tax advice.

Free forever

Start your register. Export any time.

For Swedish limited companies that keep their own share register. Sign in with your email, and the first entry is minutes away.

Start your register All guides →