EnkeltmandsvirksomhedDenmark
What it takes to form, own and run a sole trader in Denmark, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
Selvstændigt erhvervsdrivende beskattes af bruttoindkomsten, jf. SL § 4, stk. 1, litra a, som personlig indkomst, jf. PSL § 3.
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
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the Enkeltmandsvirksomhed.
Own it
Who may own and run it
Not in our records Directors, Shareholders, Members, A local company secretary, A local registered agent: none of these is in our records for the Enkeltmandsvirksomhed.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Enkeltmandsvirksomhed.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Enkeltmandsvirksomhed are in our records.
What is public
Not in our records What the register shows the public is not in our records for the Enkeltmandsvirksomhed.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners
Self-employed income is personal income (Personskatteloven section 3).
Quote
Selvstændigt erhvervsdrivende beskattes af bruttoindkomsten, jf. SL § 4, stk. 1, litra a, som personlig indkomst, jf. PSL § 3.
- CFC rules in Denmark
- Yes
Close it
Closing it
The other end, which most guides leave out.
- Route
- Not in our records
- Statutory fee
- Free
Quote
Virksomheder uden gebyrbelagte registreringer Personlige virksomheder (personligt ejet mindre virksomhed og enkeltmandsvirksomhed)
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
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Enkeltmandsvirksomhed
- ISO 20275 code
- FUKISecondary GLEIF, Entity Legal Forms code list