Company formation in Denmark

Important: a non-resident's right to own the company does not automatically grant a right to live, work or manage it from that country. Immigration, work permits, substance, effective management and tax residence are assessed separately.

• —Technology, SaaS, consulting and exported services with a Nordic/EU business rationale.
• —Trade, distribution and operating subsidiaries with a Danish address/accounting setup.
• —Joint ventures, investment and larger governance structures using ApS, A/S, P/S or K/S.

• —Anpartsselskab (ApS), a private limited company with minimum capital of DKK 20,000.
• —Aktieselskab (A/S), a public limited company with minimum capital of DKK 400,000.
• —Partnerselskab (P/S), a partnership limited by shares with a general partner.
• —Kommanditselskab (K/S) and interessentskab (I/S), limited/general partnership forms.
• —A cooperative, branch of a foreign company and sole proprietorship for suitable models.

• —A Danish registered address, name, articles, founder(s), executive management and ownership/capital data.
• —An ApS requires DKK 20,000 capital; the contribution is confirmed by an eligible bank, auditor, lawyer or other permitted verifier.
• —Start Company/Virk supports foreign eID only where the specific identity is accepted under the service/eIDAS setup.
• —There is no general resident-director/management requirement, but CVR/contact and actual-management facts must be accurate.
• —Regulated activities, employment, VAT and permits are assessed according to actual activity.

• —A passport or other acceptable ID for every founder, director, signatory and ultimate beneficial owner (UBO).
• —Current proof of residential address and tax residence for every person subject to verification.
• —A transparent ownership chart through to natural persons; a corporate participant also provides an extract, constitutional documents, good standing and an investment resolution.
• —A description of the activity, markets, counterparties, expected turnover, source of funds and source of wealth, supported by evidence.
• —Memorandum of association, articles, name, address, management, ownership, financial year and signing rules.
• —Capital-contribution confirmation and a valuation report for a contribution in kind where applicable.
• —Compatible foreign eID or representative authorisation, plus certified corporate-founder documents.

1. 01Select ApS/A/S/P/S/K/S/branch and review eID, activity, address, management, capital and tax links.
2. 02Prepare the memorandum/articles, ownership/management, capital confirmation and beneficial-owner data.
3. 03Execute through Virk/Start Company with an accepted eID or an agreed representative/professional channel.
4. 04After CVR registration, set up beneficial owners, tax/VAT/payroll, accounting and separate bank/EMI KYB.

• —A Danish company files corporate income tax; the current rate, deductions and group/incentive rules are checked for the period.
• —VAT, payroll withholding/social contributions and dividend withholding depend on activity, employees and distributions.
• —Foreign management, permanent establishment and transfer-pricing obligations are analysed according to the facts.

General overview, not personal tax or legal advice. Rules are rechecked before filing.

• —Capital confirmation is not an operating-account approval; a separate institution may perform the later bank/EMI onboarding.
• —A non-resident UBO profile requires Danish/Nordic rationale, contracts, expected flows and source-of-funds evidence.

• —The annual report/financial statements are filed with the Danish Business Authority under the applicable reporting class.
• —Corporate tax, VAT/payroll filings and compliant bookkeeping/digital records.
• —CVR and beneficial-owner updates following changes to the address, management, capital, owners or control.

• —Foreign-eID support depends on the specific issuing state/credential and is not universal.
• —A registered address without genuine commercial rationale may trigger authority, tax or bank scrutiny.
• —Incorporation does not disapply UBO disclosure, AML/KYC or sanctions screening by the registrar, notary, provider, tax authority or financial institution.
• —The place of incorporation does not automatically determine tax residence: effective management, permanent establishment, CFC rules and the owners' personal residence require separate analysis.
• —Registration does not grant a licence, residence or work rights and does not guarantee a bank or EMI account.

• —Coordination of Virk/Start Company, foreign eID/representative, the Danish address, capital verifier, CVR and accountant hand-off.
• —Comparison of entity forms, ownership structure, governance, tax links and substance requirements before filing.
• —Coordination of the address, notary, lawyer or authorised representative, translations, apostille and the corporate pack.
• —Preparation of a verifiable KYB data room and responses to legitimate compliance requests without promising a bypass, approval or timing.
• —Accountant hand-off and creation of an accounts, tax, VAT, payroll, UBO, licence and registry compliance calendar.

The exact Basic scope and all exclusions are listed in the pricing section above. Non-standard structures and external costs are agreed before payment.

Requirements checked on August 9, 2026. Before filing, we recheck rules, forms, fees and restrictions with the registration authority.