Doing Business in Denmark 2022

Hent vores publikation Doing Business in Denmark 2022 og læs om oprettelse af en virksomhed eller en filial i Danmark sammen med de vigtigste aspekter i de juridiske rammer for dansk erhvervsliv. Publikationen er på engelsk.

Skrevet 3. februar 2022
The purpose of this booklet Doing Business in Denmark 2022 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.

This booklet is in English and part of Martinsen’s publications. Our publications provide a thorough treatment of specialist subjects of various kinds.

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Content of publication

Find more details on the topics:

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.

Value-added tax

Denmark applies the system of value-added tax (VAT) established by the EU. Denmark imposes VAT on imports and taxable deliveries of goods and services – unless specially exempted – at a standard rate of 25 %.

Withholding taxes

Withholding taxes. Denmark versus other countries.

Planning to set up a new business in Denmark?

Denmark is a complex country to set up a new business.

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

We can help you from day one.

Contact us

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