Company formationEuropeA Danish anpartsselskab (ApS) is a private limited company owned through shares called anparter and registered with Erhvervsstyrelsen. As of November 2026, it needs at least DKK 20,000 of capital, paid in before registration, and its taxable income is taxed at 22%, the rate for 2026.
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An ApS is founded by one or more natural or legal persons who sign a memorandum of association with the articles. The capital is at least DKK 20,000, in Danish kroner or euro; at least 25% of it and never less than DKK 20,000 must be paid in, either to an account belonging to the company or to a lawyer.
The formation is registered on Virk no later than two weeks after the memorandum is signed, and only once the capital has been paid in. The self-service on Virk uses a MitID login. The registration covers the management, any auditor and the beneficial owners, and everyone registered needs a valid residential address.
An ApS may be run by an executive board alone, or by a board of directors together with an executive board. Members of management must be of age, not under guardianship and not disqualified in Denmark or another EU or EEA state. The company's registered office is an address in Denmark at which it can be contacted.
VAT registration is made on Virk once sales exceed DKK 50,000 in a 12-month period, and a company that pays salaries registers as an employer before the first payroll and reports each month through eIndkomst. The annual report must reach Erhvervsstyrelsen within six months of the financial year end.
A foreign limited company can instead register a Danish branch before it starts trading. The branch is run from an address in Denmark by one or more branch managers employed by the parent, who need not live in Denmark, and it files the parent's audited annual report within six months of the year end.
Redomiciled coordinates the registration, the Danish address, bookkeeping, the annual report, and tax, VAT and payroll registrations with Danish providers; Danish advisers give the legal and tax advice.
You want a Danish company for customers, staff or contracts in Denmark, registered and administered online.
Erhvervsstyrelsen sets no particular nationality or residence requirement for founders, and an executive board alone can run an ApS.
A Danish company is generally not taxed on dividends and gains on subsidiary and group shares, which suits holding structures.
A foreign limited company can register a Danish branch run by branch managers who need not live in Denmark.
Redomiciled coordinates the formation; licensed local agents file it. We start from where the company will trade and bank, and once it exists we introduce it to banking partners whose criteria fit. Formation and account opening are separate steps, each subject to its own checks.
The entity we recommend, with what banks will ask of the company, set against where it trades and banks.
We prepare the documents with you and coordinate the filing with our local partners.
We present the new company to banking partners whose criteria fit it.
Reminders for renewals, annual filings and the information banks request at periodic reviews.
Scope and fee are agreed with you up front, before any work begins.
In Danish kroner or euro; at least 25% and never less than DKK 20,000 paid in before registration.
At least an executive board; members must be of age, not under guardianship and not disqualified in Denmark or the EU and EEA.
The registered office is a Danish address at which the company can be contacted.
On Virk, no later than two weeks after the memorandum of association is signed.
With Erhvervsstyrelsen, and every change as soon as possible after the company learns of it.
Can be omitted while the company stays below two of the three size limits for two consecutive years.
Required once sales exceed DKK 50,000 in a 12-month period.
General information, not tax advice. Your position depends on your circumstances.
The annual report must reach Erhvervsstyrelsen within six months of the end of the financial year. A company may omit the audit if, for two consecutive years, it does not exceed two of three limits: DKK 4 million balance sheet total, DKK 8 million revenue and 12 employees.
Beneficial owners stay registered and up to date: every change is registered as soon as possible after the company learns of it. The company keeps a Danish address at which it can be contacted, and the people registered with it keep valid residential addresses.
Payroll is reported monthly in eIndkomst and VAT is settled for each period, so the bookkeeping runs all year rather than only at the year end.
At least DKK 20,000, which can be stated in Danish kroner or euro. At least 25% of the capital and never less than DKK 20,000 must be paid in, so an ApS with the minimum capital pays it in full before registration.
An ApS can be run by an executive board alone. Its members must be of age, not under guardianship and not disqualified from management in Denmark or another EU or EEA state.
No later than two weeks after the memorandum of association is signed, and only once the capital has been paid in. Registration is a self-service on Virk with a MitID login.
It can omit the audit if, in two consecutive years, it does not exceed two of three limits: DKK 4 million balance sheet total, DKK 8 million revenue and 12 employees on average.
The annual report must reach Erhvervsstyrelsen within six months of the financial year end. The corporate tax return is due within six months of the end of the income year, 30 June for a calendar year.
Yes. A foreign limited company registers its Danish branch before it starts trading there. The branch is run from a Danish address by branch managers employed by the parent, who need not live in Denmark, and it files the parent's audited annual report.
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