Company Incorporation Guide
Denmark company registration: setting up an ApS
Applicable country/region: DK - Denmark
Published: Updated:
- Written by our advisory team
- Denmark rules and requirements
- Checked against official sources
Guide overview
From signed memorandum to CVR number
Denmark company registration means forming a company, such as a private limited liability company (ApS) for founders abroad, and registering it with the Danish Business Authority (Erhvervsstyrelsen). After a filing through Start Company on virk.dk, the company enters the Central Business Register (CVR) under its registration number (CVR number). First the founders sign a memorandum of formation with the articles of association. They pay the share capital into a bank account in the company's name and have the payment documented; only then is the company registered. You also decide the legal form and learn how founders abroad sign and why identity is checked, which conditions are law or practice, which tax registrations follow, and what the CVR number leaves open.
COMPANY TYPES
Choosing between an ApS, an A/S and a branch
In an anpartsselskab (ApS), the private limited liability company under the Danish Companies Act (selskabsloven), shareholders risk only their contributions. It needs far less capital than an aktieselskab (A/S), the public limited liability company, and an executive management (direktion) can run it alone. Ownership has no nationality or residence condition, though anyone staying in Denmark unlawfully is barred. An A/S may offer shares publicly and list but needs a board. A branch (filial) of a foreign company is no separate legal entity in Denmark: the parent is liable for its obligations. No new iværksætterselskab (IVS) can be formed; every IVS had to decide by 15 October 2021 to convert into an ApS or face compulsory dissolution.
Reading the company types
Rows cover ownership, shareholder and director rules, capital and notes for each company type.
Basic Information
Denmark ApSDenmark IVSOwnership:
Consolidated Ownership
Ownership:
Collective Ownership
Limited Liability:
Positive
Limited Liability:
Positive
Publicly Participates In Capital Market:
Negative
Publicly Participates In Capital Market:
Negative
Shareholder / Director / Secretary Requirements
Denmark ApSDenmark IVSRequirements For Shareholders:
At least one shareholder, no upper limit.
Requirements For Shareholders:
At least one shareholder, no upper limit.
Requirements For Directors:
At least one director, with no maximum limit.
Requirements For Directors:
At least one director, with no upper limit.
Legal Representative Not Mandatory:
Negative
Legal Representative Not Mandatory:
Positive
Local Directors Not Mandatory:
Positive
Local Directors Not Mandatory:
Positive
Local Secretaries Not Mandatory:
Positive
Local Secretaries Not Mandatory:
Positive
Registered Capital Requirement
Denmark ApSDenmark IVSMinimum Registered Capital Requirement:
DKK 20,000
Minimum Registered Capital Requirement:
No new IVS can be registered since 15 April 2019.
Capital Injection Not Required:
Negative
Capital Injection Not Required:
Positive
Capital Injection Requirement:
1. The capital can be paid in cash, assets (non-cash contribution), or a combination of both;
2. At least 25% of the share capital, and never less than DKK 20,000, must be paid in before registration; if any of the capital is paid in assets (non-cash contribution), the whole share capital must be paid in full.
2. At least 25% of the share capital, and never less than DKK 20,000, must be paid in before registration; if any of the capital is paid in assets (non-cash contribution), the whole share capital must be paid in full.
Capital Injection Requirement:
Every IVS had to decide by 15 October 2021 to re-register as an ApS, paying in its capital up to the ApS minimum; an IVS that did not could be dissolved through the probate court and can resume only as an ApS.
Memo
Denmark ApSDenmark IVSMemo:
1. Denmark abolished the IVS on 15 April 2019: no new IVS can be founded.
2. Every IVS had to convert into an ApS by 15 October 2021 or face compulsory dissolution.
2. Every IVS had to convert into an ApS by 15 October 2021 or face compulsory dissolution.
REQUIRED DOCUMENTS
How founders abroad sign and why identity is checked
Signing in to Start Company takes a Danish CPR number with MitID or a foreign electronic ID recognized under EU eIDAS rules. A founder without a CPR number can be exempted and file on paper by post, or the company can authorize a filer under a power of attorney. For anyone without a CPR number, the Authority records passport or ID details and a photo of it. Providers and banks ask for more: the anti-money-laundering act (hvidvaskloven) makes them identify each client and its beneficial owners, through any corporate shareholder to the people behind it. Under the registration order, the memorandum and articles of association must be in Danish, Norwegian or Swedish; other documents may be in English.
Reading the documents
Rows are document types grouped by who provides them; each entry ends with its process and format.
Natural Person Shareholders & Directors's Required Documents
Denmark Company Registration (APS)Danish IVS Company RegistrationPassport:
The notary lawyer of the Danish company will ultimately determine whether certification is required.
Process: Not ApplicableFormat: Scan Copy
Passport:
The notary lawyer of the Danish company will ultimately determine whether certification is required.
Process: Not ApplicableFormat: Scan Copy
Proof of Address:
Water, electricity, and gas bills or bank statements scans. The documents need to clearly show the shareholder/director's name, address, and a date no more than 1 month old, and require an English translation. The notary lawyer registering the Danish company will ultimately decide whether certification is necessary.
Process: Not ApplicableFormat: Scan Copy
Proof of Address:
Water, electricity, and gas bills, or bank statements scan. The document needs to clearly indicate the shareholder/director's name + address + date not more than 1 month old, and it needs to be translated into English. The Notary Lawyer of the registered Danish company will ultimately determine whether certification is required.
Process: Not ApplicableFormat: Scan Copy
REQUIREMENTS AND ESTIMATED COST
Denmark company registration requirements: law and practice
By law, a company's seat (hjemsted) is an address in Denmark where it can be contacted; without one, it can be dissolved. The rule binds the company; its people may live elsewhere. On audit, the law asks for a decision at formation: elect an auditor or state in the memorandum that the first annual report goes unaudited. Every ApS must keep its books in a digital bookkeeping system from its first financial year under the Bookkeeping Act (bogføringsloven). In practice, the auditor or accountant condition means someone to keep the books and prepare filings from the start. One clock is fixed: unless the filing arrives within two weeks of signing the memorandum, the company cannot be registered.
Reading the requirements
Base cost is the service and government fees; each requirement shows if it is included and what solving it costs; the estimate adds them up.
Base Cost
Denmark Company Registration (APS)Danish IVS Company RegistrationService Fee:
EUR 2,700
Service Fee:
EUR 2,600
Requirements
Denmark Company Registration (APS)Danish IVS Company RegistrationRegistered Address: Need to have a Danish address
Danish company registration must have a Danish address. If there is no Danish address, you can choose the address hosting service provided by TKEG Expat ™ (HK SAR).
Danish company registration must have a Danish address. If there is no Danish address, you can choose the address hosting service provided by TKEG Expat ™ (HK SAR).
Included: No · Solution availableEstimated Cost: EUR 1,250
Registered Address: Need to have a Danish address
Danish company registration requires a Danish address. If you don't have a Danish address, you can choose the registered address service provided by TKEG Expat ™ (HK SAR).
Danish company registration requires a Danish address. If you don't have a Danish address, you can choose the registered address service provided by TKEG Expat ™ (HK SAR).
Included: No · Solution availableEstimated Cost: EUR 1,250
Accounting: Need to hire an auditor/accountant at the time of registering the company
When registering a Danish company, it is required to hire Danish auditors/accountants to perform audits/accounting for the company at the time of registration. If Danish auditors/accountants are not available, audit/accounting services provided by TKEG Expat ™ (HK SAR) can be chosen.
When registering a Danish company, it is required to hire Danish auditors/accountants to perform audits/accounting for the company at the time of registration. If Danish auditors/accountants are not available, audit/accounting services provided by TKEG Expat ™ (HK SAR) can be chosen.
Included: No · Solution availableEstimated Cost: EUR 3,700
Accounting: It is necessary to hire an auditor/accountant at the time of company registration
When registering a Danish company, it is required to employ a Danish auditor/accountant at the time of registration to perform auditing/accounting for the company. If there is no Danish auditor/accountant available, auditing/accounting services provided by TKEG Expat ™ (HK SAR) can be chosen.
When registering a Danish company, it is required to employ a Danish auditor/accountant at the time of registration to perform auditing/accounting for the company. If there is no Danish auditor/accountant available, auditing/accounting services provided by TKEG Expat ™ (HK SAR) can be chosen.
Included: No · Solution availableEstimated Cost: EUR 3,700
Estimated Cost
Denmark Company Registration (APS)Danish IVS Company RegistrationEstimated Cost:
EUR 2,700 – 7,650
Estimated Cost:
EUR 2,600 – 7,550
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TAX
Which tax registrations come after formation
An ApS is liable to corporation tax from its registration. For businesses in Denmark, VAT (moms) is a tax registration of its own, made on virk.dk. The Danish Tax Agency (Skattestyrelsen) sets out on skat.dk when VAT registration is required: once taxable sales in Denmark exceed DKK 50,000 in a calendar year, with registration optional below that. The application is due at the latest 8 days before the activity starts. Payroll has its own trigger: before the first salary, a manager's included, the company registers as an employer. It then withholds A-tax and the labor market contribution and reports them monthly in eIndkomst. A new company has no ordinary on-account tax at first, though it may pay voluntarily.
Reading the tax data
Rows cover corporate income, withholding, value-added and capital gains tax, plus effective rates, for each jurisdiction.
Corporate Income Tax (CIT)
General CIT Rate:
22
CIT Return Due Date:
In general, six months after the end of the fiscal year.
CIT Payment Due Date:
By 20 November of the year after the income year.
CIT Estimated Payment Due Date:
Two equal installments, paid by 20 March and 20 November of the income year. Extra tax can also be paid by 1 February of the year after the income year.
Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
0/22/22
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
27/22/22
Value-Added Tax (VAT)
General VAT Rate:
25
Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
20.36%
Composite Effective Marginal Tax Rate:
14.22%
Conclusion
What the CVR number does not yet settle
From the CVR number on, compliance means MitID, Digital Post for official letters and a NemKonto, the bank account for public payments. A manager without a CPR number first creates a private MitID without one and is then added as a MitID Erhverv user to act for the company online. Beneficial owners must be registered with the Danish Business Authority no later than the company itself, and each change as soon as possible. The annual filing is the approved annual report, which must reach the Authority within six months of the financial year end under the Danish Financial Statements Act (årsregnskabsloven). Before the first official letter arrives, set up MitID Erhverv and open the Digital Post mailbox.
Jurisdiction Overview
About Denmark
Denmark ranks among the world’s easiest places to do business, with a transparent regulatory environment, highly skilled workforce, and leadership in green energy, pharma, and digital innovation.
View Complete InformationFrequently Asked Questions
The company's registered capital belongs to the company, not to its shareholders, so the shareholders cannot simply withdraw it after incorporation. The company may spend it on its business. Returning capital to the shareholders requires a procedure the applicable company law provides, such as a formal capital reduction, and profits can be paid out to them only as a lawful distribution.
References
retsinformation.dk · eli lta 2025retsinformation.dk · 2019businessindenmark.virk.dk · Establish a business in Denmarkretsinformation.dk · eli lta 2024retsinformation.dk · 2022skat.dk · saadan registrerer du din virksomhed for momsskat.dk · hiring your first employeeretsinformation.dk · eli lta 2026mitid-erhverv.dk · get started with mitid erhvervdanishbusinessauthority.dkretsinformation.dk · eli lta 2026 (2)retsinformation.dk · eli lta 2026 (3)retsinformation.dk · eli lta 2024 (2)retsinformation.dk · eli lta 2025 (2)retsinformation.dk · 2021nemkonto.dk · ny virksomhed og nemkontoskat.dk · del 2 betal acontoskatretsinformation.dk · eli lta 2025 (3)retsinformation.dk · 2020mitid-erhverv.dk · create foreign employees as users in mitid erhvervskat.dk · del 1 kom i gangretsinformation.dk · 2023erhvervsstyrelsen.dk · vejledning filialer af udenlandske kapitalselskaber
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