How to Form an ApS in Denmark: Step-by-Step Guide

The ApS — short for Anpartsselskab — is the workhorse of Danish business. It is the structure most small and medium companies choose, and with good reason: it bundles limited liability with a registration process that, thanks to Virk.dk, can be completed in days rather than weeks. As a shareholder you are not personally on the hook if the company runs into trouble — your liability stops at what you have invested, because the company is a legal person in its own right, separate from the people behind it.

The trade-off is that a company brings formality: share capital to put up, documents to file, and deadlines that land every month and every year. This guide walks through each step in the order you will actually meet them, from picking a name to keeping the company on the right side of SKAT and Erhvervsstyrelsen afterwards.

What an ApS is and when it makes sense

An ApS is a private limited liability company, and its defining features are:

• Minimum share capital: DKK 40,000
• Liability: limited to the company’s assets — your personal wealth is protected
• Tax: 22% corporate tax on profits; dividends taxed at 27%/42% at shareholder level
• Governance: minimum 1 board member; no mandatory auditor below certain thresholds
• Legal identity: the ApS is a separate legal entity from its shareholders

The central question most people weigh is whether to run as a sole trader or form an ApS. The ApS separates your personal and business finances cleanly, which simplifies accounting and, in most cases, makes investors and customers more comfortable. It also keeps administration manageable — the thresholds are set so a one-person company does not need a board of directors or an auditor.

Choose a name that will clear the register

The first practical step is the name, and it has rules attached. It must include “ApS” or “Anpartsselskab” in the full legal name, it must be distinguishable from existing companies on the CVR register, and it must not be misleading or offensive. Restricted words — examples like “bank” or “forsikring” — are off-limits without special permission. Search the CVR register for similar names before you fall in love with one. If you are not ready to register immediately, you can reserve a name for up to 3 months through Virk.dk, which is a sensible way to lock it in while you sort out the rest.

Prepare the vedtægter

The articles of association — the vedtægter — are the company’s constitutional document, and they sit at the heart of the application. Virk.dk provides a standard template, and for most small ApS companies it is genuinely enough. If the template fits, use it: it saves time and it is free. A lawyer-drafted set of custom articles typically costs DKK 5,000–15,000.

Whatever route you take, the articles must cover the essentials:

• Company name — the full legal name including “ApS”
• Registered address — the company’s official address in Denmark
• Purpose — a description of the company’s business activities
• Share capital — total share capital and the nominal value of each share
• Shareholder structure — names and ownership percentages of all shareholders
• Board of directors — names and details of board members
• Managing director — if applicable, the managing director (administrerende direktør)
• Financial year — typically the calendar year
• General meeting procedures — how shareholder meetings are convened and conducted

Custom articles earn their cost when the standard template runs out of room: multiple shareholders with different rights, separate share classes (A shares and B shares, for example), complex voting arrangements, or restrictions on share transfers.

Deposit the share capital

Before registration can proceed, the minimum share capital of DKK 40,000 must be deposited. The process runs in three steps:

1. Open a business bank account in the company’s name — you may need a CVR number first, though some banks allow pre-registration accounts
2. Transfer DKK 40,000 into it
3. Obtain a bank confirmation (bankattest) verifying the deposit

That bank confirmation is paperwork the registration actually requires. Some banks provide it free of charge; others charge a small fee. The capital has to arrive in an acceptable form — cash is the common route and the easiest, while non-cash contributions (assets) are possible but require a valuation report. Either way, the full amount must be paid before registration.

Register on Virk.dk

With the name checked, the vedtægter signed by all shareholders, and the capital in place, the registration itself happens on Virk.dk. The process is entirely digital:

1. Log in to Virk.dk with MitID
2. Select “Start a company” (Start virksomhed)
3. Choose “ApS” as the company type
4. Complete the online form with all required details
5. Upload the articles of association and bank confirmation
6. Pay the registration fee of DKK 670 (2026)
7. Submit

Because the application lands on SKAT’s and Erhvervsstyrelsen’s systems directly, feedback is fast: your CVR number — the company registration number that identifies the business everywhere from invoices to tax returns — is usually issued the same day or the next business day, with confirmation arriving through Virk.dk and by post.

After the CVR number: VAT, payroll and NemKonto

Your CVR number unlocks everything else. You need it to open bank accounts, invoice customers, file tax returns and register for VAT. Two registrations typically follow quickly after formation.

VAT (moms). If your expected annual turnover exceeds DKK 50,000, you must register for VAT — as soon as you expect to cross that line. Registration happens through Virk.dk during or after formation: you choose a reporting frequency (monthly or quarterly), describe your business activities and confirm expected turnover. You can also register voluntarily below the threshold, which is worthwhile if you sell to other VAT-registered businesses, because it lets you reclaim input VAT on your costs. Once registered, you charge 25% VAT (the standard rate) on taxable sales, file returns (momsangivelse) monthly or quarterly, pay what you owe to SKAT by the deadline, and deduct input VAT on business purchases.

Payroll. If you plan to hire employees, you must register as an employer via Virk.dk, set up payroll systems (in-house software or an external provider), register for eIndkomst to report salary information to SKAT, and work out your employer obligations — including AM-bidrag at 8%, pension contributions and holiday pay. Employer registration is free and can be done during or after formation.

NemKonto. Finally, designate a NemKonto — the bank account registered with SKAT through which tax refunds are paid and taxes collected. You can nominate any business bank account through Virk.dk or your online bank, and it handles corporate tax payments, VAT refunds and other tax-related transactions.

How the company is run

An ApS needs a minimum of 1 board member (bestyrelsesmedlem), and that member must be resident in the EU or EEA. If you want a board member from outside the EU/EEA, you need an exemption from Erhvervsstyrelsen. Most small companies keep this straightforward: the board oversees compliance, approves the annual report, keeps an eye on the company’s finances, and makes the major calls — large investments, hiring or dismissing a managing director. Day-to-day management can sit with an administrerende direktør, who does not need to be a board member but must be registered with the CVR register.

Shareholders, by contrast, face no residency requirement — Danish or foreign individuals can hold shares, as can other ApS or A/S companies and, in certain circumstances, trusts and foundations. A company can have a single shareholder holding a single share, or many shareholders with different classes carrying different rights. Shares can be transferred, but check your articles first: they may include restrictions such as pre-emption rights giving existing shareholders first refusal.

The calendar of ongoing obligations

Formation is the beginning rather than the end. The commitments that follow are regular and non-negotiable:

• Annual general meeting — shareholders meet to approve the annual report, elect or re-elect board members and decide on dividends. It must be held within 6 months of the end of the financial year.
• Annual report — the årsrapport covers the company’s financial performance and must be filed with Erhvervsstyrelsen via Indberetningsportalen.
• Tax return — the annual corporate tax return (selskabsopgørelse) is filed with SKAT, typically by July 1 for the previous financial year.
• VAT returns — monthly or quarterly, depending on your registration, with VAT paid by the deadline.
• eIndkomst — salary and tax information reported to SKAT for every employee.

What it all costs

Making the first year smooth

A few habits make the difference between a company that hums along and one that generates a steady drip of corrections. Use the standard articles unless your ownership structure genuinely needs something bespoke. Bring an accountant in from day one — a Danish accountant who knows ApS filing deadlines will set up your bookkeeping properly, advise on tax-efficient salary and dividend structures, and stop small errors becoming expensive ones. Keep personal and business finances separate from the very beginning: a dedicated business account, no mixing, which protects your limited liability and simplifies accounting. Plan VAT early if you sell to other businesses, so you can reclaim input VAT on startup costs. And give real thought to your board — even as a sole shareholder, a trusted board member provides oversight and a second pair of eyes on the big decisions.

Forming an ApS in Denmark is one of the more streamlined company setups in Europe, precisely because so much of it happens online. The mechanics are simple enough to grasp in an afternoon: a name, a set of articles, DKK 40,000 deposited, and one digital application. The discipline is in what comes after — the meetings, the filings, the returns — and that discipline is well served by the accountant and the separate bank account you should arrange on day one.

This article is for general information only and is not legal, tax or accounting advice. Danish company and tax rules change, so confirm current thresholds and fees with Erhvervsstyrelsen, SKAT or a qualified adviser before acting.