Can I Claim Rådgivningsomkostninger (Professional Fees) as a Business Expense in Denmark?
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.
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What Skattestyrelsen (Danish Tax Agency) says
Professional fees wholly and exclusively for business purposes are deductible under the general deduction rules of Statsskatteloven §6, stk.1, litra a. Fees related to capital transactions (acquiring shares, restructuring ownership) are typically capital in nature and not immediately deductible.
When you can claim
- Revisor fees for annual accounts preparation and tax return filing
- Audit fees (for companies requiring mandatory audit)
- Legal fees for contracts, employment disputes, debt recovery
- Management consulting for business operations
- Specialist tax advice on VAT, transfer pricing, or corporate structuring
- HR and recruitment fees for business roles
- Fees for preparing the annual report, which is due to Erhvervsstyrelsen within 5 months of the financial year end, so 31 May for a calendar year company
- Fees for the corporate tax return, which is due 6 months after the year end, so 30 June for a calendar year company
When you cannot claim
- Legal fees for acquiring shares or setting up a holding structure (capital expenditure)
- Personal legal advice unrelated to the business
- Fees for non-business-related activities
- Reminder fees and the cost of compulsory dissolution proceedings that follow a late annual report
- Surcharges on under-paid corporate tax
Good to know
Pro tip: Ask your revisor for a clear invoice split between recurring compliance work (fully deductible) and one-off capital advisory work (may be capitalised). This protects you in case of a SKAT review. Danish revisors are required under professional standards to provide clear fee descriptions.
Important: The choice of revisor (registreret revisor or statsautoriseret revisor) affects whether your annual accounts can include an audit opinion. Only statsautoriserede revisorer (authorised public accountants) can provide audits for regulated companies and large-entity accounts. A revisor's invoice should show the filing work separately from advice. The corporate tax is 22% in 2025 and 2026, paid in two on-account instalments on 20 March and 20 November. Advice on how much to pay on account is a recurring planning cost for the company.
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