Accountancy in Denmark

>> Choice of Legal Form in Denmark

Limited liability company

The most usual types of limited liability companies are the limited company (aktieselskab – A/S) and the private limited company (anpartsselskab – ApS).

Limited Company Private Limited Company
Minimum capital DKK 500,000 DKK 50,000
Board of directors required Yes No
Residence in Denmark/EU required for management or board of directors* Yes Yes

NB. 1 EUR is approx. DKK 7.45.
* In a limited company the manager and half of the board of directors must be residents of Denmark or of the EU.

The share capital can be paid-in as cash funds or be provided by contributions in kind, such as goodwill, fixed assets, stocks, debtors etc.  Contributions in kind must be evaluated by qualified experts, for instance by an auditor.

No registration fee is payable; however, the Danish authorities have notified that financial businesses and institutions in the future might pay a registration fee if the capital of a private limited company equals or exceeds the minimum capital of a limited company, DKK 500,000.


Latest version updated 12th October 2017

Country Breakdown

5.7

Million

Population

kr

Danish Krone

Currency

$ 305

Billion

GDP

2.211

Million

km2