Private limited company
Anpartsselskab ApSDenmark
What it takes to form, own and run a private limited company in Denmark, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Owners' liability
Limited to what the owners put in
Officialretsinformation.dkRead 14 Oct 2026
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Kapitalejerne hæfter alene med deres indskud i selskabet.
Owners
At least 1 · a company may be one
Officialerhvervsstyrelsen.dkRead 14 Oct 2026
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En ejer skal være en selvstændig juridisk enhed - det vil sige fysiske personer eller selskaber.
Directors
At least 1 · individuals only
Officialretsinformation.dkRead 14 Oct 2026
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der enten kan bestå af en eller flere personer blandt bestyrelsens egne medlemmer eller af personer, som ikke er medlem af bestyrelsen
Minimum capital
DKK 20,000 (about €2,676)
Formation fee
DKK 670 (about €90)
Officialvirk.dkRead 10 Oct 2026
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For registrering af aktieselskab, anpartsselskab og andre kapitalselskaber skal der betales et gebyr
Tax on profit
Flat · 22%2 special regimes may apply
Notary needed: NoResident director needed: NoFormed online: Yes
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Not required
- Paying up the capital
- At all times at least 25 % of the share capital must be paid in, and at least DKK 20,000 (Erhvervsstyrelsen guide ch. 6.1).
Own it
Who may own and run it
- Directors
- At least 1 · individuals only
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der enten kan bestå af en eller flere personer blandt bestyrelsens egne medlemmer eller af personer, som ikke er medlem af bestyrelsen
- Shareholders
- At least 1 · a company may be one
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En ejer skal være en selvstændig juridisk enhed - det vil sige fysiske personer eller selskaber.
- Members
- At least 1 · one person may form it alone
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Et selskab bliver stiftet af én eller flere personer, som kaldes stiftere.
- A local company secretary
- Not required
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Et kapitalselskab kan vælge mellem følgende ledelsesstrukturer:
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Yes
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Når en årsrapport er indberettet til Erhvervsstyrelsen, offentliggøres årsrapporten som hovedregel straks.
- Audit for a small company
- Not required
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Et selskab kan være undtaget fra revisionspligt, hvilket betyder, at selskabets årsrapport ikke skal revideres af en godkendt revisor, medmindre selskabet selv beslutter dette.
- Audit
- Exempt if the company does not exceed two of: balance sheet DKK 4m, net turnover DKK 8m, 12 full-time employees, in two consecutive years (guide ch. 11).
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the ApS are in our records.
What is public
- Shareholders
- Public
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Selskabets legale ejere offentliggøres på 'datacvr.virk.dk'.
- Beneficial owners
- To those with a legitimate interest
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Selskabets legale ejere offentliggøres på 'datacvr.virk.dk'.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 22%+2 regimes
Selskabsskatteloven § 17 stk. 1: 22 pct.
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Skattesats for selskaber og foreninger (§ 17, stk. 1) 22 pct.
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
Special regimes that may apply
- Tonnagebeskatning tonnage
Companies liable to Danish corporation tax that carry on shipping business, and EU-resident companies with a Danish permanent establishment doing so Tonnageskatteloven (LBK nr. 500 af 22/03/2021), § 1 - Skattefrihed for udbytte af datterselskabsaktier og koncernselskabsaktier holding · 100% exempt
Danish companies and associations receiving dividends on subsidiary shares or group-company shares, where the recipient is the beneficial owner Selskabsskatteloven (LBK nr. 279 af 13/03/2025), § 13, stk. 1, nr. 2
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Denmark
- Yes
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution by declaration to Erhvervsstyrelsen from the owners that all debts are paid (Selskabsloven s.216; registered only if received within 2 weeks of signing with a Tax Agency statement of no outstanding tax claims; the company is dissolved when struck from the register of active companies), or by a general meeting resolution to go into liquidation under a liquidator (s.217).
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I kapitalselskaber, hvor alle kreditorer er betalt, kan opløsning ske, ved at kapitalejerne over for Erhvervsstyrelsen afgiver en erklæring om, at al gæld, forfalden som uforfalden, er betalt, og at det er besluttet at opløse kapitalselskabet.
- Statutory fee
- Free
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Ændring af status (under afvikling eller opløsning) Gratis
Every business in Denmark
VAT
- Standard rate
- 25%Official European Commission, Taxes in Europe Database situation on 2026/07/01
Payment and banking services
5 services name Denmark on their own list: Paysera, Airwallex, Stripe, Revolut, N26. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Anpartsselskab (ApS)
- ISO 20275 code
- H8VPSecondary GLEIF, Entity Legal Forms code list