DK · N 55°41′ · E 12°34′
Denmark
An ApS is the most common limited-liability entity for foreign investors entering Denmark and can carry on most business activities. Its low capital threshold and non-resident management flexibility suit Nordic sales, service, or holding platforms.
A practical gateway to the Nordic market.
Private limited company (Anpartsselskab, ApS)
Talk to an advisorKey points on one page.
- Tax
- Corporate income tax 22%; a 15% minimum tax applies to groups with EUR 750m consolidated revenue
- Shareholders and directors
- Min. 1 shareholder and 1 management member; no nationality or residence requirement
- Share capital
- Min. DKK 20,000; at least 25% paid in, but never less than DKK 20,000
- Local requirements
- Danish registered address required; no statutory local director or company secretary
- Annual maintenance
- Annual report and tax return filed digitally, generally within 6 months after year-end
- Incorporation timeline
- Approx. 1–2 weeks, subject to foreign eID, documents, and approvals
- Public disclosure
- Registered address, management, and some ownership data are searchable; beneficial-owner data are restricted
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (6)›
- 01Danish Companies Act, consolidated 20 March 2025
- 02Danish Business Authority — Establish a business in Denmark
- 03Danish Business Authority — Start company
- 04PwC Worldwide Tax Summaries — Denmark: Taxes on corporate income
- 05PwC Worldwide Tax Summaries — Denmark: Tax administration
- 06Danish Business Authority — Authorisation or notification of foreign direct investment
02 · Advantages
Why Denmark
- 01Access to the EU single market and Nordic customers
- 02DKK 20,000 capital threshold with limited shareholder liability
- 03No Danish residence or nationality requirement for management
03 · Requirements
Formation requirements
- Min. 1 shareholder and 1 management member; individuals or entities accepted
- Prepare articles, formation documents, and evidence of capital contribution
- Foreign investment in sensitive sectors needs prior approval at 10% or more ownership or votes
04 · Compliance
Annual compliance
- Review address, management, and ownership changes, and update CVR promptly
- Submit the approved annual report without delay, generally no later than 6 months after year-end
- An audit may be opted out of after two qualifying small-company years and a resolution
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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