Opening a company in Denmark: locals, foreigners, freelancers and digital nomads

At a glance: ApS with DKK 20,000 capital (about 2,700 euros), Virk.dk registration in 1 to 3 working days for DKK 670, no notary, corporate tax 22 percent, VAT 25 percent from DKK 50,000 turnover, Start-up Denmark for non-EU founders, no nomad visa. Legal forms. Sole trader (enkeltmandsvirksomhed; a lighter PMV form below DKK 50,000 turnover). ApS (anpartsselskab): minimum capital DKK 20,000 since February 2025, paid in before registration. A/S: DKK 400,000, a quarter paid (at least DKK 100,000). The old IVS low-capital company no longer exists. Registration. Everything on Virk.dk with MitID: memorandum, articles and proof of the capital deposit (bank, lawyer's client account or auditor) filed within two weeks of founding, CVR number usually within one to three working days; fee DKK 670, sole traders free. Formation agents charge DKK 3,000 to 5,000. Companies need a Danish address (c/o providers accepted) and a NemKonto for tax refunds. Banks are the hurdle for foreign-managed companies; a statutory right to a basic business account since 2025 applies only when a Danish-resident owner or manager exists. Taxes 2026. Corporate tax 22 percent (the June 2026 coalition plans 19 percent over three years, not yet law). Dividends 27 percent withholding for individuals, 22 for companies, zero for EU parents. VAT 25 percent with no reduced rates; registration from DKK 50,000 turnover in 12 months. Personal tax tops out around 60 percent marginal in 2026 including the 8 percent labour-market contribution and the new three-tier top tax; share income 27 / 42 percent. Freelancers and the self-employed. Register a sole proprietorship on Virk.dk (needs MitID and a CPR number), VAT above DKK 50,000. No flat-rate regime: profit is personal income with the optional business tax scheme (retained profit at 22 percent). Social cover is tax-funded; the 8 percent labour-market contribution applies, pensions and unemployment insurance are voluntary. From 2026 sole traders above DKK 300,000 turnover in two years must use registered digital bookkeeping. Foreigners. EU/EEA/Swiss citizens apply free to SIRI for an EU residence document when staying over three months (show the CVR registration), then get a CPR number. Non-EU founders: Start-up Denmark, the only self-employment route: an innovative, scalable idea approved by an expert panel, founder working actively, self-support about DKK 153,000 a year, two years then three-year extensions, fee DKK 3,060, 75 permits a year. No nationality or residency requirement for ApS directors or boards; 100 percent foreign ownership allowed. Branch of a foreign company. Register a filial on Virk.dk with certified parent documents, a board resolution and a branch manager (any residence); non-EEA parents need reciprocity and apostilles. Taxed as a permanent establishment at 22 percent, no remittance tax, parent's annual report filed. An ApS subsidiary is preferred, mainly because banks are more comfortable with it. Digital nomads. No digital nomad visa and no proposal. Start-up Denmark for founders, working-holiday agreements for some nationalities aged 18 to 30 or 35, or 90-day Schengen stays without working. Residents are taxed on worldwide income. Changed recently. ApS capital halved to DKK 20,000 and shareholder-loan ban lifted (2025); right to a basic business account (2025); three-tier top tax from 2026; mandatory digital bookkeeping for sole traders (2026); coalition agreement of June 2026 proposing corporate tax 19 percent and lower food VAT, pending legislation. Figures checked October 2026 from Erhvervsstyrelsen, nyidanmark.dk, Skattestyrelsen and Danish advisers; several items are proposals awaiting law. Confirm with a licensed adviser in Denmark before you file.