Are you considering establishing or expanding a business in Denmark?
Doing Business in Denmark 2026 provides international companies with a clear and practical introduction to the Danish business environment, including corporate law, taxation, accounting and audit.
The publication offers a overview of the legal and financial framework you need to understand before entering the Danish market.
What does the guide cover?
Among other things, the guide explains:
- Types of business entities
Private and public limited companies, branches and representative offices, including capital requirements and liability.
- Company establishment
Registration procedures, shelf companies and choosing the right legal structure.
- Accounting and bookkeeping requirements
Danish financial reporting rules, audit requirements and mandatory electronic bookkeeping.
- Corporate taxation and cross-border rules
Corporate tax, permanent establishment, dividends, transfer pricing and joint taxation.
- VAT and withholding taxes
Danish VAT rules and international transactions.
- Taxation of foreign employees
Special tax regimes for foreign employees working in Denmark.
The guide is designed for foreign investors and companies who want a reliable and up-to-date overview of how to do business in Denmark in 2026.
We can help you navigate the Danish tax, accounting and compliance requirements, and turn complex rules into clear business decisions. Reach out to partners and certified public accountants, Martin Brinch Therkelsen or Anders Bundgaard, for more information.
Table of content Doing Business in Denmark 2026
Business forms
- Public limited companies (Aktieselskaber)
- Private limited companies (Anpartsselskaber)
- Branches (of foreign limited companies)
- Representation offices
- MS entity
Accounting requirements
- Form and contents of the annual report
Audit requirements
Bookkeeping requirements
Establishment
- Establishment procedures
- Purchase of shares in a shelf company
- Registered branch office
- Choice of business form
Corporation Taxation
- Tax rate
- Company residence and territoriality
- Permanent establishment
- Danish income subject to withholding tax
- Tax losses
- CFC taxation (taxation of Controlled Financial Companies)
- Filing a tax return
- Payment and collection
- Tax audits
- Penalties
- Statute of limitations
Calculation of the taxable income
- General comments
- Stock valuation
- Inbound dividend
- Capital gains and losses
- Deductions
- Transfer pricing
- Joint taxation
Taxation of individuals
- Territoriality and residence
- Expatriates with high salaries
- General rules for taxation of individuals
Value-added tax
- Distance selling – sale of goods to private customers