Your AI accountant for Denmark.

Selskabsskat (Corporate Income Tax)

Danish corporate income tax at a flat 22% rate on taxable profits of resident companies (ApS, A/S). No progressive thresholds. Paid via TastSelv Erhverv to Skat.dk. Applies to worldwide income of Danish-resident entities.

Moms (Value Added Tax)

Danish VAT at 25%, the highest standard rate in the EU. Unlike most EU member states, Denmark has no reduced rate — virtually all supplies are either 25% or zero-rated/exempt. Registration threshold is DKK 50,000 annual taxable turnover.

ApS (Anpartsselskab) / A/S (Aktieselskab)

ApS is Denmark's private limited company, requiring DKK 40,000 minimum share capital. Most common structure for small businesses after capital requirement was reduced from DKK 125,000 in 2019. A/S is the public limited company form requiring DKK 400,000 capital.

Holdingselskab (Holding Company)

Danish holding company structure where a parent ApS/A/S owns shares in operating subsidiaries. Dividends paid up from operating company to holding company are typically tax-exempt under the participation exemption, enabling tax-efficient profit accumulation and reinvestment.

Virksomhedsordningen (VSO)

Special Danish tax scheme for sole traders that allows business income retained in the business to be taxed at the 22% corporate rate rather than the personal top rate (up to 55.9%). Requires strict bookkeeping separation of personal and business finances.

Kapitalafkastordningen (Capital Return Scheme)

Simpler alternative to VSO for Danish sole traders. Splits business income into a capital return (taxed at capital income rates, approximately 42%) and labour income. No strict bank-account separation required. Lower benefit than VSO but far simpler to administer.

Partially deductible, with different rules depending on your structure. An ApS director can have the company pay market-rate rent for a dedicated home workspace. Sole traders under VSO can deduct a proportionate room cost, but SKAT applies strict rules about exclusive business use.

Fully deductible. Danish employer costs include gross salary, employer ATP contributions (DKK 3,510 per full-time employee per year), and AER (sick pay insurance). Optional pension contributions are also fully deductible. All must be reported monthly via eIndkomst.

Fully deductible for the company. However, any private use by employees or directors creates a taxable benefit (Fri bil) valued at 25% of the car's value per year. Moms on car purchase is not reclaimable for passenger cars used privately — only commercial vans/trucks qualify for full moms reclaim.

Only 25% deductible for income tax purposes — one of the most restrictive entertainment deduction rules in Europe. Documentation of business purpose and attendees is mandatory. Internal staff meals and social events are fully deductible. Moms on restaurant bills is also non-reclaimable.

Fully deductible. Fees to revisor (accountant/auditor), advokat (lawyer), management consultants, and other professional advisers with a business purpose are deductible as erhvervsmæssige udgifter. Capital-structure advice may need to be capitalised rather than expensed.

Fully deductible. External office premises rented at market rate are straightforwardly deductible as erhvervsmæssige udgifter. This includes co-working memberships, serviced office packages, and traditional leases. Sub-letting from a connected party must be at arm's length.