Business entertaining is less important in Denmark than in those cultures which put personal relationship-building very firmly at the top of their list of priorities.
However, if you are invited out for a business meal (usually lunch), ensure that you do not discuss business unless your host brings up the subject first. On the whole, meals are reserved for non-work related topics.
When eating a meal, it is best to try to finish the food on your plate. It is not customary (as in many Eastern cultures) to leave some food to show that you have been given enough to eat.
Although it would be unusual to be offered alcohol at a lunchtime meeting, alcohol would definitely be introduced over dinner. The drinking of alcohol is often accompanied by a series of toasts. These simply involve lifting your glass, looking at the person you are toasting in the eye and then lifting the glass again in honour of him or her.
Service charges are automatically added to restaurant bills in Denmark, so no further tipping is really required. Tipping for outstanding service is a matter of personal choice, but is not expected.