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Denmark at a glance
Denmark is an EU member state with its own national company forms and registration rules. Compare company types, capital, tax, timing and signing requirements before you choose. The proposed 28th Regime (EU Inc) is a separate option that is not available yet.
Company types in Denmark
- ApS (Anpartsselskab) The private limited company, the most popular structure for SMEs and foreign-owned businesses. Minimum capital DKK 20,000 (reduced from DKK 40,000 on 27 February 2025), with limited liability and single-shareholder ownership allowed.
- A/S (Aktieselskab) The public limited company for larger ventures or a listing. Requires DKK 400,000 of capital (at least 25% paid in) and a board.
Company formation in Denmark: key facts (last reviewed July 2026)
- Corporate tax
- Flat corporate income tax of 22%, with no local or municipal surcharge. Large groups above EUR 750 million of turnover face the 15% Pillar Two minimum tax.
- VAT rate
- Standard VAT (moms) is 25%, among the highest in the EU, with effectively no reduced positive rate. For the domestic small-business VAT exemption, taxable supplies must not exceed DKK 50,000 in either the current or preceding calendar year. Check separate registration duties for cross-border transactions and other activities.
- Dividends & payroll taxes
- Dividends are taxed at 27%, rising to 42% above the threshold. All-in personal income tax reaches roughly 52%, while employer social contributions are unusually small; the labour cost lives in the gross salary itself.
- Minimum share capital
- ApS: DKK 20,000, lowered from DKK 40,000 on 27 February 2025. A/S: DKK 400,000, with at least 25% paid in at registration.
- Setup time
- Typically about 1 to 2 weeks once documents and the capital deposit are ready. A complete online filing with the Danish Business Authority often produces a CVR number within 1 to 5 business days. Opening a bank account is usually the main delay.
- Remote setup
- Mostly online but with friction. Registration is filed digitally on the Virk.dk portal, but requires a MitID digital signature (and in practice a CPR number), which non-residents find hard to obtain, so foreign founders commonly use a local adviser to file and to handle the capital deposit.
- Director / residency
- No residency or nationality requirement for directors or shareholders, who may all be non-Danish and non-EU. A registered office in Denmark is required.
- Banking options
- Banks include Danske Bank, Nordea, Jyske Bank and Sydbank, but opening an account as a non-resident is the main bottleneck (MitID, a CPR number and thorough KYC). Founders often deposit capital via a Danish law firm's client account, then use Wise or Revolut for daily banking.
- Our formation service
- from around ā¬100 to ā¬200 (estimated). You get a fixed quote in your free plan before you commit.
Denmark halved the ApS minimum capital from DKK 40,000 to DKK 20,000 on 27 February 2025. The economy is highly digitalised: registration, annual reports and payroll are handled online via the CVR number and MitID identity. The flat 22% corporate tax and absence of a local surcharge keep direct taxation competitive.
How to register a company in Denmark
Step by step, this is how a Denmark formation actually runs:
- Prepare founders' identification. Registration runs on Virk.dk with MitID; non-residents without Danish e-ID typically incorporate through a local lawyer or agent.
- Draft the documents. Memorandum and articles for the ApS, with the DKK 20,000 capital confirmed by a bank or lawyer.
- Register on Virk.dk. The Business Authority issues the CVR number, usually within days once identities clear.
- Tax registrations. Review corporate tax, VAT and employer registrations via the portal. The domestic small-business VAT exemption uses a DKK 50,000 current and preceding calendar-year test; cross-border activities can create separate registration duties.
- Banking. A Danish business account is the slowest step for non-residents; NemKonto designation is required for public payments.
We can help coordinate documents, address requirements and filings with licensed local counsel. The steps and timing depend on your company and circumstances.
What company formation in Denmark costs
The Virk registration fee is DKK 670 (under EUR 100), plus the DKK 20,000 (about EUR 2,700) capital which becomes working funds. Non-resident founders should budget several hundred euros for a lawyer or agent to bridge the MitID requirement. Accounting typically runs DKK 1,000 to 2,500 a month for a small ApS.
Plan your Danish company formation
Tell us where you live and what you are building. Our formation service fee is from around ā¬100 to ā¬200 (estimated). We help you compare structures and prepare a quote with the scope, costs and expected timing. Government charges, capital and ongoing services are separate unless included in that quote.
Get your free planWho can form a company in Denmark
Check ownership eligibility separately from director, local-address and licensing requirements. Permission to own shares does not automatically give you permission to live or work in Denmark. The director and residency information above identifies the main formation conditions to review.
Denmark fits founders with Nordic customers or Danish residence, where the digital administration is world-class once you hold MitID. For non-resident founders the e-ID and banking hurdles outweigh the polish, and Sweden or Estonia usually serve the same purpose with less friction.
After registration: what Denmark expects each year
The annual report goes to the Business Authority within six months of year end, filed digitally and published. Corporate tax runs on on-account instalments with the return following year end, and VAT is quarterly or half-yearly for small companies. Audit is optional below the small-company thresholds.
Plan beyond the registration fee
Use these guides alongside the national rules for your company. The cost and filing examples cover Estonia, Ireland and Portugal.
Denmark and the 28th Regime (EU Inc)
EU Inc, the proposed 28th Regime, would add a harmonised company form in EU member states. Registration is not open and no launch date is confirmed. A national company in Denmark is available under existing rules, but a later EU Inc conversion would depend on the adopted law and eligibility. Read how to prepare an EU Inc company, or compare current options in company formation in Europe.
Sources and review scope
Use the linked registries, authorities and specialist references to check the requirements for your company. A review of formation costs and filings does not replace a review of your tax position.
Topics checked
These dates apply to the named topics. Other figures and indicative service prices have separate review needs.
- ApS minimum capital and effective date Checked . Source 1
- Domestic VAT exemption calendar-year test Checked . Source 1
Reference links
Frequently asked questions
Can a foreigner open a company in Denmark?
No residency or nationality requirement for directors or shareholders, who may all be non-Danish and non-EU. A registered office in Denmark is required.
How long does company formation in Denmark take?
Typically about 1 to 2 weeks once documents and the capital deposit are ready. A complete online filing with the Danish Business Authority often produces a CVR number within 1 to 5 business days. Opening a bank account is usually the main delay.
What corporate tax does a company in Denmark pay?
The headline summary is 22%, with standard VAT of 25%. Company form, activity, size and where the business operates can change the treatment. Read the detailed tax information and confirm the rules for your case.
Can I form a company in Denmark remotely?
Mostly online but with friction. Registration is filed digitally on the Virk.dk portal, but requires a MitID digital signature (and in practice a CPR number), which non-residents find hard to obtain, so foreign founders commonly use a local adviser to file and to handle the capital deposit.
What does it cost to form a company in Denmark?
The Virk registration fee is DKK 670 (under EUR 100), plus the DKK 20,000 (about EUR 2,700) capital which becomes working funds. Our formation service fee is from around ā¬100 to ā¬200 (estimated). Government charges, capital and ongoing services must be budgeted separately unless the written quote includes them.