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Learn MoreDenmark Business GuideDKDenmarkDoing BusinessDenmark Business Guide
Denmark ranks among the world’s easiest places to do business, with a transparent regulatory environment, highly skilled workforce, and leadership in green energy, pharma, and digital innovation.
Learn MoreDenmark Tax BriefDKDenmarkCorporate Income TaxDenmark Tax Brief
Denmark has a general corporate income tax rate of 22% and a value-added tax rate of 25%. Capital gains are subject to the same tax rate as regular corporate income. The estimated payment due date for…- General CIT Rate
- 22
- CIT Return Due Date
- In general, six months after the end of the fiscal year.
- CIT Payment Due Date
- By 20 November of the year after the income year.
- Estimated Payment Due Date
- Two equal installments, paid by 20 March and 20 November of the income year. Extra tax can also be paid by 1 February of the year after the income year.
- Resident WHT (Dividend/Interest/Royalty)
- 0/22/22
- Non-Resident WHT (Dividend/Interest/Royalty)
- 27/22/22
- General Capital Gain Tax Rate
- Capital gains are constrained by the normal corporate income tax rate.
- Composite Effective Average Tax Rate
- 20.36%
- Composite Effective Marginal Tax Rate
- 14.22%
DKDenmarkValue-Added TaxDenmark GENERAL VAT RATE
25%GENERAL VAT RATE FOR DENMARK
DKDenmarkValue-Added TaxDenmark Denmark
25%Standard VAT for Denmark
Learn MoreDenmark ApSDKDenmarkLegal Entity TypesDenmark ApS
AnpartsselskabApS is the abbreviation of anpartsselskab, a private limited liability company in Denmark. It belongs to combined ownership and is a limited liability company. ApS does not allow public participation …- Ownership
- Consolidated Ownership
- Limited Liability
- Positive
- Publicly Participates In Capital Market
- Negative
- Requirements For Shareholders
- At least one shareholder, no upper limit.
- Requirements For Directors
- At least one director, with no maximum limit.
- Legal Representative Not Mandatory
- Negative
- Local Directors Not Mandatory
- Positive
- Local Secretaries Not Mandatory
- Positive
- Minimum Registered Capital Requirement
- DKK 20,000
- Capital Injection Not Required
- Negative
- Capital Injection Requirement
- 1. The capital can be paid in cash, assets (non-cash contribution), or a combination of both;<br>2. At least 25% of the share capital, and never less than DKK 20,000, must be paid in before registration; if any of the capital is paid in assets (non-cash contribution), the whole share capital must be paid in full.
Learn MoreDenmark IVSDKDenmarkLegal Entity TypesDenmark IVS
IværksætterselskabNo new IVS can be registered since 15 April 2019, and every IVS had to convert into an ApS by 15 October 2021 or face compulsory dissolution.
IVS is a legal entity in Denmark, which stands for Iværks…- Ownership
- Collective Ownership
- Limited Liability
- Positive
- Publicly Participates In Capital Market
- Negative
- Requirements For Shareholders
- At least one shareholder, no upper limit.
- Requirements For Directors
- At least one director, with no upper limit.
- Legal Representative Not Mandatory
- Positive
- Local Directors Not Mandatory
- Positive
- Local Secretaries Not Mandatory
- Positive
- Minimum Registered Capital Requirement
- No new IVS can be registered since 15 April 2019.
- Capital Injection Not Required
- Positive
- Capital Injection Requirement
- Every IVS had to decide by 15 October 2021 to re-register as an ApS, paying in its capital up to the ApS minimum; an IVS that did not could be dissolved through the probate court and can resume only as an ApS.
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