Martinsen Revision yder rådgivning indenfor bl.a. moms, skatter og regnskab

The purpose of this publication “Doing Business in Denmark 2019” is to give an introduction to those considering conducting business in Denmark, either by establishing a company or a branch or in other ways.

This booklet will provide you with a description of the business environment and the main aspects of the legal framework of Danish business life.

Find more details on the topics: Business forms, accounting requirements, bookkeeping requirements, audit requirements, establishment, corporate taxation, calculation of taxable income, taxation of individuals, value-added tax, withholding taxes.

Are you actually planning to set up a new business in Denmark, we recommend further professional assistance.

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Hent publikationen Doing Business in Denmark 2019

Formålet med publikationen "Doing Business in Denmark 2019” er at give en introduktion til danske til skatte-, virksomheds- og arbejdsforhold til dem, der overvejer at etablere forretning i Danmark.

Udgivelsen er på engelsk og en del af Martinsens publikationer, som omfatter udgivelser, hvor vi giver en grundig behandling af faglige emner af forskellig karakter.

Få den fulde publikation

Indhold i publikationen Doing Business in Denmark

Business forms

Business can be conducted through companies, by partnerships or by individuals acting as sole traders.

Accounting requirements

The board of directors and the managing director are responsible for the maintenance of sound accounting records and for the preparation of annual reports, covering each financial reference period.

Audit requirements

All limited companies must be audited by an independent auditor (in certain cases very small companies may be exempted). The auditor is appointed by the shareholders at the general meeting.

Bookkeeping requirements

When doing business in Denmark, bookkeeping must be made in accordance with the Danish Bookkeeping Act.

Establishment

A foreign investor planning to set up a subsidiary in Denmark may either form a new company or purchase the shares in an existing company (“shelf” company).

Corporation Taxation

Taxable income – including capital gains – is subject to a corporate tax of 22 %. The tax rate is identical for public limited companies, private limited companies and branches.

Calculation of the taxable income

The taxable income is determined on the basis of the result shown in the statutory annual report adjusted to comply with the prevailing tax provisions.

Taxation of individuals

Danish tax legislation distinguishes between full tax-liability for resident individuals and limited tax liability for nonresident

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