A new draft of proposed amendments to the Companies Act from the Danish Business Authority introduces potentially significant changes for small and medium-sized private limited companies (ApS). The proposals are expected to be introduced in November 2024, with the anticipated date for enactment on January 1, 2025.

If as a Danish business, you do business with customers abroad, special VAT rules apply.

One of the main challenges when establishing a company is choosing the relevant company form. You probably have a pretty good idea about which company type from your native jurisdiction you would choose.

Personal data protection’s rules are almost the same in all the EU-countries. In Denmark, however, there are some additional national rules that you have to be acquainted with, particularly rules on employment conditions.

It is not unusual that businesses or companies in other EU/EEA countries carry out temporary work in Denmark.

Danish companies as well as certain foreign companies, are subject to a Danish corporate tax rate of 22% (2023) on their net corporate income. Business expenses incurred by acquiring, securing and maintaining taxable income are generally deductible.

Business incorporation in Denmark is usually an easy and quick procedure, as it can be done online through the Danish Business Authority’s (DBA) website (www.virk.dk).