Kommanditselskab KDenmark
What it takes to form, own and run a limited partnership in Denmark, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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kommanditister, som hæfter begrænset med deres indskud, og komplementarerne, som hæfter ubegrænset og personligt.
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Begge kan være personer eller virksomheder (fysiske eller juridiske personer)
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Virksomheder uden gebyrbelagte registreringer Personlige virksomheder (personligt ejet mindre virksomhed og enkeltmandsvirksomhed)
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De er skattemæssigt transparente, fordi beskatningen af indkomsten fra selskabet sker hos hver enkelt deltager i forhold til størrelsen af den enkelte deltagers andel af selskabet.
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
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- At least 1 · a company may be one
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Begge kan være personer eller virksomheder (fysiske eller juridiske personer)
- Members
- At least 2
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Mindst én komplementar og én kommanditist. Kommanditisterne er virksomhedens ejere
- A local company secretary
- Does not apply
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
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 K.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the K are in our records.
What is public
Not in our records What the register shows the public is not in our records for the K.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners
Not a separate taxpayer: income is taxed in each participant's hands according to share (Skatteforvaltningen legal guidance C.H.2.3.2.3).
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De er skattemæssigt transparente, fordi beskatningen af indkomsten fra selskabet sker hos hver enkelt deltager i forhold til størrelsen af den enkelte deltagers andel af selskabet.
- 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
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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
- Limited partnershipDerived our grouping, the same words in every country
- Name in law
- Kommanditselskab (K)
- ISO 20275 code
- NUL8Secondary GLEIF, Entity Legal Forms code list