A project in Denmark?
Denmark isn't yet part of our established network of local contacts. We assess every project case by case, though, and can bring in a trusted local partner (lawyer, accountant) if needed to create and direct your structure.
The path to creating a ApS in Denmark, step by step
These timelines assume a complete file (ID documents, supporting evidence, governance decisions made): an incomplete file is the single most common cause of delay, ahead of the administrative timelines themselves. Once the file is genuinely complete, expect generally A few days to 2 weeks for the legal process itself.
Minimum share capital: DKK 20,000 (since January 2025).
Project scoping & complete file
Gathering ID documents, mandate, governance decisions and choice of bank — the essential groundwork for the legal timelines below to actually start running.
Incorporation document
No notarial requirement identified; the incorporation document specifies founders, capital, management and articles.
Minimum capital
DKK 20,000 in starting capital (some sources mention DKK 40,000) to be raised before registration.
CVR registration
Many providers advertise a CVR number within 48 hours for a complete file.
Danish bank account
A Danish address and bank account are in practice needed for day-to-day operations.
Safety margin — opening the bank account
On top of the legal timelines above, allow one week of banking margin: KYC checks, extra documentation or a branch appointment can extend account opening, particularly for a non-resident director.
VAT
| Taux | ||
|---|---|---|
| Standard rate | 25% | |
| Reduced rates | Targeted exemptions | press, some cultural and passenger-transport services — no general reduced rate |
Corporate tax
22%.
Is a visa required?
No for an EU/EEA national. Precise residence-permit conditions for a non-EU director wanting to relocate to Denmark could not be confirmed in detail — to be checked case by case.
Information provided for guidance (July 2026), subject to change depending on local regulation, the bank and the relevant authority. We confirm the precise timeline with you during the initial assessment of your project.
Opening a bank account
Is presence in Denmark required?
A foreign national can found a company without particular difficulty, but without a Danish CPR number, only a capital company (ApS or A/S) can be formed — presence may be needed for some banking steps.
Observed timeframe to open the account
1 to 3 weeks; a Danish CPR or CVR number significantly eases account opening, and the lack of a CPR for a foreign founder can extend the delay.
Share capital deposit
Minimum share capital: DKK 20,000 (since January 2025).
Ultimate Beneficial Owner (UBO) register
Every director or shareholder must be declared as an Ultimate Beneficial Owner (UBO) in the national register — a requirement stemming from EU anti-money-laundering directives (or equivalent standards outside the EU). Bank scrutiny is heightened in two situations common among international clients: when a shareholder or director is a US citizen or US tax resident (FATCA then imposes extra reporting obligations on the bank, which can slow down or complicate account opening); and when a shareholder is based in an African country rated higher-risk by the FATF (extra proof of the origin of funds, longer KYC validation times). We anticipate this with you from the initial assessment if your structure involves such profiles.
Information provided for guidance (July 2026), subject to change depending on local regulation. We confirm the applicable detail with you during the initial assessment of your project.
Selling on-site and clearing customs
Securing a premises or retail location
Commercial lease and registering the address with the business registry (Erhvervsstyrelsen).
On-site sales & till
A cash register (kasseapparat) is required to record cash sales, with an obligation to issue a receipt.
Cash register suppliers
- SumUp
- Zettle (PayPal)
- Flatpay
- Shopify POS
- Lightspeed
Payment providers for small businesses
- Nets
- Stripe
- Trustly
- PayPal Business
- Adyen
Indicative, non-exhaustive list of examples of solutions present on the local market — availability and terms change quickly; we help you select the best-suited offer during the assessment of your project.
Customs & ATA carnet
To exhibit or sell equipment at a trade fair, the ATA carnet allows temporary import of goods — professional equipment, samples, stand fittings — without advancing customs duties or import VAT, provided they are re-exported within the allotted period (generally 12 months, sometimes 6 months for fair equipment). The carnet is issued by the chamber of commerce in the country of departure and recognised across the international network of ATA Convention countries, a network that covers Denmark.
Importing products from outside the European Union
To import goods from a non-EU country (China, the US, etc.), an EORI number is essential for any customs procedure. Customs duties depend on the tariff code (combined nomenclature) and the product's origin; import VAT is then due at the rate applicable in the destination country, generally recoverable if the business is VAT-registered. Depending on trade agreements in force, some products benefit from reduced or zero duties on presentation of a certificate of origin. The competent authority for these procedures is Danish Customs Agency (Toldstyrelsen).
On-site consumer rules
A sale concluded in person at a stand during a trade fair that is not your usual place of business is generally classed as an "off-premises" contract under the EU Consumer Rights Directive (2011/83/EU): the customer then has a 14-day right of withdrawal, subject to exceptions (personalised, perishable or sealed goods). This principle, harmonised across the EU/EEA, applies in Denmark — we check the local details with you based on your sales activity.
Information provided for guidance (July 2026), subject to change depending on local regulation. We confirm the applicable detail with you during the initial assessment of your project.