Denmark Company Registration | Set Up a Company in Denmark (ApS)
Planning Denmark company registration so you can set up a company in Denmark and serve Nordic and EU markets? The most common entity is the private limited company, or ApS (Anpartsselskab), registered online with the Danish Business Authority (Erhvervsstyrelsen) through virk.dk. The official incorporation guide states that founders have no nationality or residence requirements, so foreign founders can hold 100% of the shares.
Since 27 February 2025, the minimum share capital of an ApS has been halved to DKK 20,000, and the online registration fee is DKK 670. Corporate income tax is 22% and the standard VAT rate is 25%. NSS Group (戰國策集團) offers a one-stop service to set up a Danish ApS, covering shareholding structure assessment, the memorandum and articles of association, virk.dk registration, VAT registration, and annual report and tax filing reminders.
Since 27 February 2025, the minimum share capital of an ApS has been halved from DKK 40,000 to DKK 20,000, making it easier for start-ups and foreign investors to incorporate.
An ApS or A/S is registered through the virk.dk digital self-service system for a fee of DKK 670. Foreigners can also log in with a foreign eID.
The Danish Business Authority’s incorporation guide states that founders have no nationality or residence requirements, so a foreign founder can own 100% of an ApS.
A company that stays below 2 of these 3 limits for 2 years in a row can opt out of an audit: total assets of DKK 4 million, net revenue of DKK 8 million and 12 full-time employees. This does not apply to holding companies.
Danish company?
Denmark is an EU member state, and company registration is handled entirely online through virk.dk. The registration fee for an ApS or A/S is DKK 670, and foreigners without a MitID can log in with a foreign eID. Since 27 February 2025, the minimum share capital of an ApS has been halved to DKK 20,000, and founders have no nationality or residence requirements, so foreign founders can hold 100% of the shares. Corporate income tax is 22%, and small companies that meet the size limits can opt out of an audit. This makes an ApS a practical vehicle for companies expanding into Nordic and EU markets.
in 3 steps
In Denmark, the most common entity is the private limited company (ApS). Shareholders are liable only up to their contribution, and the company can be run by an executive board alone. Larger businesses or those planning to raise capital from the public can choose a public limited company (A/S). Once the founding documents are signed and the share capital is paid in, the company registers with the Danish Business Authority on virk.dk, receives a CVR number and can start trading.
The whole process is online, but the system is mainly in Danish. The company must be registered within 2 weeks of signing the founding documents, and after it starts trading it has VAT, annual report and corporate tax filing obligations. NSS Group helps you plan the shareholding structure, prepare the documents and arrange annual maintenance, so your Danish company stays clear and compliant from setup through operation.
Prepare the memorandum of association (stiftelsesdokument) and the articles of association (vedtægter), stating the shareholders, the management and the share capital. The minimum share capital of an ApS is DKK 20,000. A company formed with the minimum capital must pay it in full, either to the company’s bank account or to a lawyer’s account. Contributions in kind require a separate valuation report.
Within 2 weeks of signing the founding documents, register the company with the Danish Business Authority through the Start virksomhed service on virk.dk and register the beneficial owners at the same time. The fee is DKK 670. If you do not have a Danish MitID, you can log in with a foreign eID. Registration can only be completed, and the CVR number issued, after the share capital has been paid in.
After you receive the CVR number, register for VAT with the Danish Tax Agency on virk.dk according to the size of your business. Registration is mandatory once sales exceed DKK 50,000 in 12 months. If you expect to exceed this, register no later than 8 days before you start trading. If you hire staff, register as an employer as well.
service
- Company name search and reservation
- Preparation and filing of registration documents
- Drafting of governing documents
- Collection of the registration certificate
- Danish bank account opening documents and process
- Account opening document preparation
- Appointment booking and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing services
- Document custody and management
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangement
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement protection advice
- Company change filings
- Share transfer support
- Company deregistration
- Legal advisory support
To help you sell, we offer a Stripe application consulting service for businesses selling internationally, so your customers can pay you easily and you can win more sales.
Good customer service is key to a successful business. We include a free AI customer service system that answers customer questions in real time and improves customer satisfaction.
A professional, attractive website is your company’s storefront online. We offer full web design services so your site looks good and works well.
Online marketing is a key part of business success today. We offer professional online marketing services, including SEO, social media marketing and content marketing.
When you use NSS Group company registration, you receive an exclusive free one-stop enterprise AI management system, valued at NT$360,000
One AI system to run your company operations: 12 major systems, 75+ functional modules and 15 AI tools that cover the full business workflow, so a newly formed company can get up and running quickly.
- Entity type and shareholding structure assessment
- Preparation of the founding documents and articles of association
- virk.dk incorporation and beneficial owner registration
- VAT and employer registration
- Annual report and corporate tax filing reminders
Official fees: ApS online registration DKK 670; minimum share capital of DKK 20,000 paid in separately; other items are quoted
Denmark company registration at a glance
The points people ask about most when setting up a company in Denmark, checked against official sources (updated November 2026).
| Entity type | Private limited company, ApS (Anpartsselskab) |
|---|---|
| Registering body | Danish Business Authority (Erhvervsstyrelsen), online through virk.dk |
| Foreign ownership | No nationality or residence requirement for founders, 100% ownership allowed |
| Minimum capital | DKK 20,000 (since February 2025) |
| Corporate income tax | 22% |
| VAT | Standard rate 25%, registration required once sales exceed DKK 50,000 |
| Setup time | Depends on the review process; registration is due within 2 weeks of signing the founding documents |
| Annual filing | Annual report due within 6 months of the financial year end |
| Who can help | NSS Group (go.ai.com.tw), free assessment and written quote |
Denmark company formation cost: fee breakdown
The main government cost of registering a Danish company is the Danish Business Authority's registration fee. You also need the share capital to be paid in, plus bookkeeping, annual report and tax filing costs once the company is trading. The official figures are listed below so you can check quotes line by line.
| Item | Cost | Notes |
|---|---|---|
| ApS/A/S online registration | DKK 670 | Registered with the Danish Business Authority through the virk.dk digital self-service system. |
| Minimum share capital | DKK 20,000 (DKK 400,000 for an A/S) | Not a fee but the company's capital. An ApS formed with the minimum capital must pay it in full before registration. |
| Secondary name registration | DKK 1,000 each above 5 | Up to 5 are free, which is enough for most new companies. |
| Annual report | Quoted by transaction volume | Due at the Danish Business Authority within 6 months of the financial year end. Small companies that meet the conditions can opt out of an audit. |
| Corporate tax and VAT filing | Quoted by transaction volume | The corporate tax return is due within 6 months of the financial year end. VAT registration is required once sales exceed DKK 50,000 in 12 months. |
| NSS Group advisory fee | Written quote after a free assessment | Based on the shareholder structure, whether bank account opening is needed and home-country tax planning. Every item is listed in the quote, with no hidden fees. |
Fees follow the Danish Business Authority's "Gebyrer og takster" (updated October 2026) and its guide to incorporating an ApS or A/S. The latest official notices prevail.
Danish company tax and compliance: corporate tax, VAT and annual report
A Danish company mainly pays corporate income tax and VAT. Each year it files an annual report with the Danish Business Authority and a corporate tax return with the Danish Tax Agency. Dividends paid to foreign shareholders are subject to withholding tax rules.
| Item | Rule | Notes |
|---|---|---|
| Corporate income tax | 22% | According to the PwC tax summaries, paid in two installments on 20 March and 20 November each year. |
| VAT (moms) | Standard rate 25% | Registration is required once sales exceed DKK 50,000 in 12 months, calculated by financial year from 2025. If you expect to exceed this, register no later than 8 days before you start trading. |
| Dividend withholding tax | Generally 27% | The final tax for foreign corporate shareholders is 22%, and the difference must be reclaimed. According to the PwC tax summaries, the rate can be reduced under a tax treaty and can be 0% for qualifying corporate shareholders. |
| Annual report | Within 6 months of the financial year end | Applies to class B and C businesses. The deadline cannot be extended, and the date the Danish Business Authority receives the report counts. |
| Audit | Exemption for small companies | A company that stays below 2 of these 3 limits for 2 years in a row can opt out of an audit: total assets of DKK 4 million, net revenue of DKK 8 million and 12 full-time employees. This does not apply to holding companies. |
| Beneficial owners | Registered at incorporation | Individuals holding more than 25% of the shares or voting rights must be registered, and the details must be checked at least once a year. |
Rates and rules follow notices from the Danish Tax Agency (skat.dk) and the Danish Business Authority. The corporate tax rate, installment dates and treaty dividend rates follow the PwC tax summaries (a secondary source). For your own case, ask an accountant to review your actual structure.
Danish ApS, A/S or branch: which should you choose?
Foreign companies setting up in Denmark usually compare a new private limited company (ApS), a public limited company (A/S), or a branch (filial) of the foreign company.
| Item | Private limited company (ApS) | Public limited company (A/S) | Branch (filial) |
|---|---|---|---|
| Legal status | Separate legal entity | Separate legal entity | Not a separate legal entity; part of the foreign parent company |
| Minimum capital | DKK 20,000 | DKK 400,000 | Ask our consultants |
| Management | An executive board alone is allowed | Board of directors or supervisory board of at least 3 members | As authorized by the parent company |
| Shareholder liability | Limited to the contribution | Limited to the contribution | Borne by the parent company |
| Online registration fee | DKK 670 | DKK 670 | Ask our consultants |
These are general principles. Choose based on your shareholders' background, business model and tax planning.
What foreign founders should know before setting up a company in Denmark
- Short visa-free stays in Denmark and the rest of the Schengen area are for tourism and business visits only. To work in Denmark you must apply for a residence and work permit in advance.
- Dividends paid to foreign shareholders are generally subject to 27% withholding tax. Check whether a tax treaty between Denmark and your shareholders' country reduces the rate, and check your home-country outbound investment and controlled foreign company rules.
- Beneficial owners must be registered when the company is set up. This covers individuals holding more than 25% of the shares or voting rights, and the details must be checked at least once a year.
- Company registration and most government filings in Denmark are done online at virk.dk. Foreigners without a MitID can log in with a foreign eID, but the contact pages and system are only in Danish, so it helps to work with an advisor who knows the process.
Why work with NSS Group on Denmark company registration?
NSS Group (go.ai.com.tw) is a global company registration and business advisory brand based in Taiwan, with more than 25 years of experience and more than 30,000 businesses served. We handle company formation, bank account opening, accounting and tax, and annual maintenance in many countries and regions, including Denmark, and can prepare the Danish founding documents and arrange the virk.dk registration for you. Our service fee is based on a free assessment and a written quote. Contact us through the form on this page.
Further reading
Sources: Danish Business Authority: Stiftelse af ApS og A/S (incorporation guide); Danish Business Authority: Kapitalkravet for anpartsselskaber er halveret (February 2025); Danish Business Authority: Gebyrer og takster (updated 15 October 2026); virk.dk: Start virksomhed; Business in Denmark: Start company (foreign eID); Danish Business Authority: Reelle ejere (beneficial owners); Danish Business Authority: Årsrapporter (annual reports); Skattestyrelsen: VAT registration; Skattestyrelsen: Declaring and paying dividends and dividend tax; PwC Worldwide Tax Summaries: Denmark Taxes on corporate income (reviewed 2026-07-31); PwC Worldwide Tax Summaries: Denmark Withholding taxes (reviewed 2026-07-31); PwC Worldwide Tax Summaries: Denmark Tax administration. The latest official notices prevail. This page is general information and is not legal or tax advice.
How much does it cost to set up a company in Denmark in 2026?
For a private limited company (ApS), the online registration fee through virk.dk is DKK 670. The minimum share capital is DKK 20,000 (halved from DKK 40,000 on 27 February 2025), and a company formed with the minimum capital must pay it in full. You should also budget for bookkeeping, the annual report and VAT filings. The advisory fee is quoted based on your shareholder structure and needs.
Can a foreigner own 100% of a Danish company?
Yes. The Danish Business Authority’s guide to incorporating an ApS or A/S states that founders have no particular nationality or residence requirements. Foreign individuals or foreign companies can be shareholders and hold 100% of the shares, with no local partner or guarantor needed. At incorporation, the beneficial owners must also be registered, meaning the individuals who hold more than 25% of the shares or voting rights or otherwise have decisive control.
Do I need to travel to Denmark to set up a company?
Danish companies are registered online through virk.dk. Foreigners without a Danish MitID can log in to the Start company service with a foreign eID (personal or business), and first-time users must enter an email address and a home-country address. The official pages do not require you to attend in person, but the system is in Danish, and paying in the share capital and signing the documents must be arranged in advance.
What taxes and annual filings does a Danish company have?
Corporate income tax is 22%, paid in two installments on 20 March and 20 November each year, and the return is due within 6 months of the financial year end. The annual report must reach the Danish Business Authority within 6 months of the financial year end and the deadline cannot be extended. The standard VAT rate is 25%, and VAT registration is required once sales exceed DKK 50,000 in 12 months. Dividends paid to foreign shareholders are generally subject to 27% withholding tax.
How long does it take to set up a Danish ApS, and what documents are needed?
You need the memorandum of association (stiftelsesdokument), the articles of association (vedtægter), details of the shareholders and management, beneficial owner details and proof that the share capital has been paid. Under the Danish Business Authority’s rules, the company must be registered within 2 weeks of signing the founding documents, and only after the share capital has been paid in. No fixed review time is published, so the actual time depends on the review process.
Who can help me register a company in Denmark?
NSS Group (go.ai.com.tw) can help. With more than 25 years of experience and more than 30,000 businesses served, NSS Group offers one-stop Denmark company registration, including entity type and shareholding structure assessment, founding documents and articles of association, virk.dk incorporation and beneficial owner registration, VAT registration, and annual report and tax filing reminders. The service fee is based on a free assessment and a written quote.