What is Erhvervsstyrelsen (Danish Business Authority)?
Danish Business Authority — the company registry for Denmark. All companies must register here to receive a CVR number. Annual accounts (årsrapport) are filed here. Public register of companies, directors, beneficial owners, and financial accounts.
Current Rate (Indkomstår 2025)
N/A — government registry
Example
A new ApS is registered via virk.dk (Erhvervsstyrelsens portal) with DKK 40,000 share capital. Within 1-3 business days, the company receives its CVR number. Each year, the annual accounts must be filed within 5 months of the financial year end.
How Erhvervsstyrelsen (Danish Business Authority) works in Denmark
Erhvervsstyrelsen (the Danish Business Authority, ERST) is the government agency under the Ministry of Business and Growth responsible for registering and regulating Danish companies. It operates virk.dk — the single portal for all company registration, filing, and public register inquiries.\n\nCVR number: Every company, foundation, association, and self-employed sole trader (with certain turnover) registers in the Centrale Virksomhedsregister (Central Business Register) and receives a unique 8-digit CVR number. This number is used by SKAT, banks, and all counterparties. It is always included on invoices and official documents.\n\nAnnual accounts (årsrapport): All limited liability companies (ApS, A/S) must file annual accounts with Erhvervsstyrelsen. Filing deadlines: most ApS within 5 months of financial year-end. Large companies within 3 months. The accounts are publicly available on virk.dk — anyone can download the financial statements of any Danish company.\n\nReporting classes: Danish companies are classified by size, which determines accounting standard requirements:\n- Class A: sole traders and partnerships (not required to file)\n- Class B (micro/small): ApS below size thresholds — simplified accounts permitted, no mandatory audit\n- Class C (medium): more detailed disclosure required, mandatory audit\n- Class D (large/listed): full disclosure, mandatory audit, IFRS for listed\n\nSmall ApS thresholds (exempt from mandatory audit): must meet at least two of: below 50 employees, below DKK 89m revenue, below DKK 44m balance sheet total.\n\nBeneficial ownership register: Denmark maintains a public register of real beneficial owners (reelle ejere) of all Danish companies — anyone who directly or indirectly owns or controls 25%+ of shares or voting rights. Updated within 2 weeks of changes. Non-compliance triggers fines.\n\nP-number: Companies with physical locations also register a P-number (production unit number) for each business location. The P-number is used for employer obligations and separate from the CVR number.
Related terms
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.
Danish company governance structure. ApS requires a direktion (at least one director). A/S requires both bestyrelse (board of directors, minimum 3 members) and direktion. Directors are personally liable for tax obligations and can face personal claims if company taxes are not paid.
The Danish Tax Authority (Skatteforvaltningen), commonly called SKAT, administers all Danish taxes including income tax, moms, corporate tax, and customs. Primary business portal is TastSelv Erhverv at skat.dk.
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