Business consulting in Denmark

Denmark has a well-established consulting industry that encompasses various fields such as technology, law, management, finance, and business, among others. This sector is notably advanced and offers services across a broad spectrum of specialties. Additionally, the industry benefits from a strong focus on innovation and sustainability, reflecting the country's commitment to progressive practices. As a result, clients can expect tailored solutions that meet their unique challenges while promoting responsible business practices.

Soltier provides assistance across multiple domains, enabling clients to address challenges, make informed strategic choices, and reach their business objectives.

We offer a range of consulting services for businesses, which include:

assistance with registering and closing a company in Denmark,
guidance on accounting and tax settlements,
support for applications and appeals in Denmark,
additional consulting services such as IT support, hiring foreign labor, and intrastat reporting.

Consulting services are available for both large corporations and smaller businesses, as well as individual clients. This flexibility allows us to tailor our approach to meet the specific needs of each client, regardless of their size or industry.

Accounting and tax advisory consulting

Soltier provides specialized accounting and tax consulting services that are customized to meet the specific requirements of your business. Our professional team works closely with clients to understand their unique challenges, ensuring that our solutions align perfectly with their operational goals.

Are you seeking expert assistance in managing your company's finances? Our services encompass a comprehensive range of information on:

relevant laws governing Danish accounting,
VAT representation in Denmark,
accounting and tax documentation requirements in Denmark,
accounting practices for sole proprietorships and businesses in Denmark,
tax settlements for individuals in Denmark,
corporate tax settlements in Denmark, including associated deadlines,
recovery of receivables in Denmark.

Consultings services Denmark - informations

We are here to provide the guidance you need to navigate these crucial aspects effectively.

Support for applications and appeals in Denmark

Are you in need of assistance with applications or appeals in Denmark? Soltier provides expert guidance on the necessary paperwork for these processes, ensuring you have the support you need to navigate the requirements effectively.

Our services include assistance with the following documents:

applications for feriepenge (holiday pay) payments in Denmark,
applications for health insurance cards in Denmark,
applications for various benefits in Denmark,
applications for re-registration in Denmark,
all types of appeals in Denmark.

We ensure that you receive comprehensive support throughout the application process.

Advisory services for company registration and closure in Denmark

Comprehensive advice on registering and closing a business in Denmark is offered by our team. With extensive experience and a deep understanding of local regulations, we ensure that you navigate the entire process smoothly. Whether you are launching a new venture or winding down an existing one, we are here to support you every step of the way.

Are you considering starting a company in Denmark but feeling uncertain about where to begin? Alternatively, do you require assistance with closing your existing business?

With our assistance, you will gain insights into:

setting up a NemKonto for your business,
registering a sole proprietorship in Denmark,
establishing an ApS (limited liability company) in Denmark,
opening a holding company in Denmark,
closing a company in Denmark.

Financial planning and budgeting for Danish businesses

Sound financial planning is essential for running a stable and compliant business in Denmark. We help Danish companies and foreign‑owned entities create realistic budgets, monitor performance and plan cash flow in line with Danish tax rules, labour regulations and reporting requirements.

Our financial planning support starts with an analysis of your current situation: revenue streams, cost structure, financing, tax position and existing obligations towards SKAT, ATP, pension providers and other institutions. On this basis, we prepare a practical financial plan that can be used both for day‑to‑day management and for communication with banks, investors and public authorities.

Budgeting tailored to Danish tax and cost structure

In Denmark, the total tax burden and labour costs have a direct impact on profitability. When building your budget, we take into account:

Corporate income tax at 22% and the expected effective tax rate after deductions
Labour costs including holiday pay, ATP contributions, pension schemes and other employee benefits
VAT at 25% on most goods and services, including the impact of exempt activities on input VAT deduction
Municipal and state taxes affecting owners of personally owned businesses
Depreciation rules for fixed assets and the timing of tax‑deductible expenses

We prepare annual and monthly budgets that reflect your actual Danish cost base, seasonal fluctuations and contractual obligations, so that you can plan investments, hiring and dividend distributions with confidence.

Cash flow management and liquidity planning

Even profitable Danish companies can face liquidity problems if they do not plan cash flows around local payment deadlines. We help you build cash flow forecasts that include:

Deadlines for VAT settlement (monthly, quarterly or half‑yearly, depending on registration)
Payment dates for A‑tax and AM‑bidrag withheld from salaries
Corporate tax on account and final tax payments
Lease, loan and supplier instalments common on the Danish market
Expected customer payment behaviour and credit terms

On this basis, we identify potential liquidity gaps and propose solutions such as adjusting payment terms, restructuring financing, optimising stock levels or changing the timing of investments.

Scenario analysis and tax‑efficient planning

Danish tax rules offer different options for structuring business and remuneration. We prepare financial scenarios that compare, for example:

Operating as an ApS or A/S versus a personally owned business
Paying out profits as salary versus dividends, taking into account Danish personal tax brackets and shareholder taxation
Financing investments with equity, bank loans or shareholder loans
Expanding through a Danish permanent establishment versus a separate Danish company for foreign groups

Each scenario includes a forecast of revenue, costs, tax burden and net cash flow, allowing you to choose the most tax‑efficient and secure solution under Danish law.

Ongoing monitoring and reporting

Financial planning in Denmark is not a one‑off exercise. Changes in tax rules, collective agreements, interest rates and market conditions require regular updates to your budget. We offer ongoing support that includes:

Monthly or quarterly budget versus actual analysis with clear commentary
Updates to forecasts after significant changes in turnover, costs or staffing
Preparation of management reports aligned with Danish GAAP and bank requirements
Coordination of financial data with your annual financial statements and tax returns

This gives management a clear overview of the company’s financial position in Denmark and supports timely decisions on cost control, investment and financing.

Whether you are an established Danish company or a foreign entrepreneur entering the Danish market, we provide practical financial planning and budgeting support that combines local regulatory knowledge with a strong focus on profitability and cash flow.

Payroll management and compliance with Danish labour regulations

Effective payroll management in Denmark requires precise handling of salaries, taxes and social contributions in line with current Danish legislation. We support companies in setting up and running payroll processes that are fully compliant with Danish labour law, tax rules and reporting requirements to SKAT and other authorities.

Complete payroll processing for employees in Denmark

We handle the full payroll cycle for your Danish employees, including calculation of gross salary, A-tax (withholding tax), AM-bidrag (labour market contribution), holiday pay and statutory benefits. We ensure that:

A-tax is withheld according to each employee’s individual tax card (hovedkort/bikort) and current tax rates
AM-bidrag of 8% is correctly calculated and deducted before income tax
Any B-income, benefits in kind and allowances are correctly classified and reported
Net salary is paid on time to Danish or foreign bank accounts

Compliance with Danish labour law and collective agreements

Danish employment law combines statutory rules with collective agreements and individual contracts. We help you structure employment terms that comply with:

Minimum requirements for employment contracts, notice periods and working hours
Rules on overtime, shift work and supplements where applicable
Application of relevant collective agreements (overenskomster), if your company is bound by them
Obligations related to workplace pension schemes, health insurance and other employee benefits

We also advise on correct classification of workers as employees or independent contractors, reducing the risk of reclassification and retroactive liabilities for A-tax, social contributions and holiday pay.

Holiday pay, SH days and leave administration

Holiday rules in Denmark are governed by the Holiday Act (Ferieloven). We support you in:

Correct accrual of 2.08 paid vacation days per month of employment (25 days per year for full-time employees)
Handling concurrent holiday, where employees earn and take holiday in the same period
Calculating holiday pay for monthly paid employees (typically full salary during holiday plus holiday supplement) and hourly paid employees (holiday allowance usually 12.5% of qualifying income)
Administration of special holidays (SH days) and other paid days off, if granted by contract or collective agreement
Managing parental leave, sickness absence and other statutory leaves, including reimbursement claims where applicable

Reporting to eIncome, SKAT and other authorities

Accurate and timely reporting is crucial in Denmark. We take care of:

Monthly reporting of salary data to the eIncome (eIndkomst) system
Calculation and payment of A-tax and AM-bidrag to SKAT within the applicable deadlines for small, medium and large employers
Reporting of ATP (Labour Market Supplementary Pension) contributions and other mandatory schemes
Handling of A-skat and AM-bidrag corrections, late filings and adjustments

We also assist with reconciliation of payroll accounts with your general ledger and preparation of year-end payroll summaries for both the company and employees.

Payroll for foreign employees and cross-border situations

Hiring foreign employees or posting staff to Denmark raises additional compliance questions. We advise on:

Registration of foreign employees with the Danish authorities and obtaining a CPR number where required
Application of the Danish expat tax regime (forskerskatteordningen) and its fixed tax rate, if conditions are met
Determining tax residency, social security coverage (A1 certificates) and obligation to pay Danish A-tax and AM-bidrag
Payroll handling for short-term assignments, remote work and cross-border commuters

Digital payroll systems and process optimisation

We help you choose and implement payroll and HR systems that integrate with your accounting software and Danish public platforms. Our services include:

Setting up payroll parameters, salary types and employee master data
Automating calculations for overtime, allowances, bonuses and benefits in kind
Implementing internal controls to prevent errors and fraud in payroll
Preparing payroll reports and management information for budgeting and cost control

Ongoing advisory and audits of payroll compliance

Regulations and practice in Denmark evolve regularly. We provide continuous advisory support, including:

Review of employment contracts and payroll routines for compliance risks
Preparation for inspections and audits by SKAT and other authorities
Correction of historical payroll errors and calculation of any underpaid taxes, contributions or holiday pay
Training for in-house HR and finance teams on Danish payroll rules and best practices

With our support, your company can run payroll in Denmark efficiently, minimise compliance risks and offer employees transparent, correctly calculated remuneration.

VAT registration, reporting and cross‑border VAT in the EU

Operating in Denmark or trading with Danish customers often requires correct VAT registration and ongoing compliance with both Danish and EU rules. We help you determine when Danish VAT registration is mandatory, how to register efficiently, and how to manage your VAT obligations for domestic and cross‑border transactions within the EU.

When VAT registration in Denmark is required

In Denmark, most businesses must register for VAT once their taxable turnover exceeds DKK 50,000 within a 12‑month period. This applies to both Danish and foreign companies supplying taxable goods or services in Denmark. Some activities are exempt from VAT, such as certain financial, insurance, healthcare and educational services, but the vast majority of commercial activities fall under the standard VAT regime.

The standard Danish VAT rate is 25% and applies to most goods and services. There are currently no reduced VAT rates in Denmark. Even if your turnover is below the registration threshold, voluntary VAT registration can be beneficial, for example if you have significant input VAT on purchases and investments.

VAT registration process and practical steps

We guide you through the full VAT registration process in Denmark, including:

Assessing whether you have a VAT obligation in Denmark (fixed establishment, distance sales, digital services, warehousing, consignment stock)
Choosing the correct registration type (Danish company, foreign company with or without a Danish branch)
Preparing and submitting the registration via virk.dk and to the Danish Business Authority (Erhvervsstyrelsen)
Obtaining a Danish CVR number and VAT number
Setting up NemKonto and access to e‑Tax (TastSelv Erhverv) for online VAT reporting

For foreign businesses without a permanent establishment, we also advise on the need to appoint a fiscal representative and on special rules for non‑EU companies.

VAT reporting, deadlines and payment in Denmark

Once registered, your business must submit VAT returns and pay VAT to the Danish Tax Agency (SKAT) within specific deadlines. The reporting frequency depends on your annual turnover:

Quarterly VAT returns – standard for many small and medium‑sized businesses
Bi‑monthly or monthly VAT returns – applicable to larger businesses with higher turnover

We help you determine your reporting frequency, set up internal procedures and ensure that VAT is reported and paid on time to avoid interest and penalties. Our support covers:

Correct classification of sales and purchases (domestic, EU, outside EU)
Calculation of output VAT and input VAT deductions
Handling of mixed activities and partial VAT deduction
Preparation and submission of VAT returns via TastSelv Erhverv

Cross‑border VAT within the EU

Trading with customers and suppliers in other EU countries requires special attention to VAT rules. We advise on the correct treatment of:

B2B intra‑Community supplies of goods – typically zero‑rated in Denmark if the customer has a valid EU VAT number and the goods are transported to another EU country
B2B intra‑Community acquisitions – where Danish businesses must account for Danish VAT under the reverse charge mechanism
Cross‑border services – including the general B2B place of supply rule and exceptions (e.g. real estate, events, transport, digital services)
Distance sales of goods to consumers (B2C) – including the EU‑wide threshold of EUR 10,000 for cross‑border B2C supplies of telecommunications, broadcasting, electronic services and certain distance sales

We help you decide whether to charge Danish VAT or foreign VAT, when to apply the reverse charge mechanism and how to document cross‑border transactions to withstand a potential SKAT audit.

EU VAT One Stop Shop (OSS) and Import One Stop Shop (IOSS)

For businesses selling goods and digital services to consumers in multiple EU countries, the EU VAT One Stop Shop (OSS) and Import One Stop Shop (IOSS) schemes can significantly simplify compliance. Instead of registering for VAT in each EU country of consumption, you can declare and pay VAT through a single OSS or IOSS registration in Denmark.

Our services include:

Assessing whether OSS or IOSS is beneficial for your business model
Registering your Danish business for OSS or IOSS
Setting up systems to track sales by country and applicable VAT rates
Preparing and submitting OSS/IOSS returns and reconciling them with your accounting records

VAT on imports, exports and non‑EU transactions

We also support businesses involved in trade with countries outside the EU. This includes:

Correct VAT treatment of exports of goods and services from Denmark (typically zero‑rated if conditions are met)
Handling import VAT on goods entering Denmark, including the possibility of deferred accounting of import VAT via the VAT return
Advising on customs value, documentation and cooperation with freight forwarders

Proper handling of import and export VAT can improve your cash flow and reduce the risk of disputes with customs and tax authorities.

Ongoing VAT compliance and risk management

Danish and EU VAT rules are complex and frequently updated. We offer continuous support to keep your business compliant, including:

Review of your VAT setup and invoices for compliance with Danish requirements
Implementation of VAT‑safe procedures in your accounting system
Preparation for and assistance during SKAT VAT audits
Identification of VAT risks related to permanent establishment, warehousing and cross‑border structures

With professional VAT advisory and ongoing monitoring, you minimise the risk of costly corrections, penalties and interest, while ensuring that you make full use of available input VAT deductions and simplification schemes.

Advisory on choosing the optimal legal form of business in Denmark

Choosing the right legal form is one of the most important decisions when starting or restructuring a business in Denmark. It affects your tax burden, liability, access to financing, reporting obligations and the way you can pay out profits. We help you compare the available options and select the structure that best matches your business model, level of risk and long‑term plans.

Main legal forms of business in Denmark

In Denmark, entrepreneurs most often choose between:

Sole proprietorship (enkeltmandsvirksomhed) – no legal separation between the owner and the business. Profits are taxed as personal income under the progressive income tax system (up to around 52–55% including municipal, health and church tax, but excluding labour market contributions). Suitable for small, low‑risk activities and freelancers.
Private limited company (ApS – Anpartsselskab) – separate legal entity with limited liability. Requires a minimum share capital of DKK 40,000, which can be contributed in cash or qualifying assets. Profits are taxed at the Danish corporate income tax rate of 22%, and dividends to shareholders are taxed separately.
Public limited company (A/S – Aktieselskab) – designed for larger businesses and companies seeking external investors. Requires minimum share capital of DKK 400,000 and stricter governance and reporting rules. Also taxed at 22% corporate income tax.
Partnerships (I/S, K/S, P/S) – typically treated as transparent for tax purposes, meaning profits are taxed at partner level. Liability and tax treatment differ depending on the specific type of partnership and partner status.
Branch of a foreign company – not a separate legal entity from the foreign parent. Profits attributable to the Danish branch are taxed in Denmark at 22%, and the branch must comply with Danish bookkeeping and reporting rules.

Tax and liability considerations

We analyse how each legal form will impact your total tax burden and risk exposure. For example, in a sole proprietorship you are personally liable for all business obligations, including debts and tax liabilities. In an ApS or A/S, your liability is generally limited to the invested share capital, provided that management duties and statutory obligations are fulfilled.

We also explain how Danish tax rules apply in practice, including:

Corporate income tax at 22% for companies and branches
Taxation of dividends and capital gains on shares at progressive share income rates for individuals
Possibilities of tax deferral, loss carry‑forward and group taxation for corporate structures
Interaction between Danish taxation and foreign tax residence for owners and group entities

Registration, reporting and administrative obligations

Each legal form comes with different obligations towards the Danish Business Authority (Erhvervsstyrelsen) and the Danish Tax Agency (Skattestyrelsen/SKAT). We guide you through:

Registration with the Central Business Register (CVR) and obtaining a CVR number
Requirements for bookkeeping, annual reports and audit, including thresholds for audit exemption for smaller companies
Deadlines for filing corporate tax returns, VAT returns and employer declarations (A‑tax and AM‑bidrag)
Obligations related to management structure, shareholder meetings and corporate governance in ApS and A/S

Our goal is to help you choose a legal form that not only optimises tax and liability, but also keeps administrative workload at a level that is realistic for your business.

Optimising remuneration and profit distribution

The choice of legal form directly affects how you can pay yourself and other owners. We compare scenarios such as:

Salary versus dividends from an ApS or A/S, including social security and A‑tax implications
Profit withdrawal from a sole proprietorship and its impact on your personal tax brackets
Shareholder loans and their treatment under Danish tax and company law
Use of holding companies to optimise dividend taxation and reinvestment of profits

We prepare clear calculations showing the net amount you can receive under different structures, taking into account current Danish tax rates and mandatory contributions.

Foreign entrepreneurs and cross‑border structures

For foreign investors and entrepreneurs entering the Danish market, we assess whether it is more beneficial to operate through a Danish ApS, a branch or a permanent establishment. We take into account:

Risk of creating a permanent establishment (PE) in Denmark and related tax consequences
Double taxation agreements between Denmark and the country of residence of the owners or parent company
Withholding tax on dividends, interest and royalties paid abroad
Requirements for Danish management presence and substance for tax purposes

We ensure that the chosen legal form is compliant with Danish rules and aligned with your international structure.

Comprehensive support from planning to registration

Our advisory starts with an in‑depth analysis of your business model, expected turnover, number of employees, financing needs and risk profile. Based on this, we recommend the most suitable legal form and prepare a practical implementation plan. We can also handle the entire registration process in Denmark, draft necessary corporate documents and coordinate with banks, auditors and lawyers where needed.

With our support, you gain a clear understanding of the advantages and limitations of each legal form in Denmark and can make an informed decision that supports the stable and tax‑efficient growth of your business.

Support for obtaining NemID/MitID Erhverv and access to public e‑services

NemID and its successor MitID Erhverv are essential digital tools for doing business in Denmark. Without them, you cannot fully use Danish public e-services such as SKAT (Danish Tax Agency), virk.dk, e-Boks, or the Danish Business Authority’s systems. We help you obtain, activate and manage NemID/MitID Erhverv so that your company can handle all mandatory registrations, filings and correspondence with Danish authorities online.

Our support starts with checking which digital solution your business needs: NemID employee signature, MitID Erhverv for sole proprietors or companies, or access for foreign owners and directors without a Danish CPR number. We explain the requirements for identification, documentation and representation rights, including the need to register the company’s management and signatories correctly in the Central Business Register (CVR).

We guide you step by step through the application process, from filling in the online forms to submitting identity documents and powers of attorney. For foreign entrepreneurs, we clarify when a Danish representative is required and how to document ownership and control of the company. We also help you link MitID Erhverv to the correct CVR number and roles, so that the right people in your organisation can sign tax returns, VAT reports and annual financial statements electronically.

Once NemID/MitID Erhverv is activated, we configure access to key public e-services. This includes SKAT’s TastSelv Erhverv for VAT, A-tax and labour market contributions, e-Invoicing (NemHandel) for public sector customers, and e-Boks for official digital mail. We can set up user roles and permissions for your employees, ensuring that only authorised staff can submit declarations, view sensitive financial data or change company details.

As part of our ongoing advisory services, we monitor regulatory changes affecting digital identification and public e-services in Denmark. We inform you when additional security steps, re-identification or migration from older solutions (such as NemID) to MitID Erhverv are required. If access is blocked, certificates expire or roles are incorrectly assigned, we assist in restoring access quickly so that your business can meet all statutory deadlines for VAT, tax and reporting without penalties.

Our goal is to ensure that digital communication with Danish authorities is secure, compliant and efficient. By delegating the technical and formal aspects of NemID/MitID Erhverv and public e-services to us, you can focus on running and growing your business in Denmark, knowing that all mandatory online procedures are handled correctly and on time.

Assistance with SKAT (Danish Tax Agency) audits and inspections

Tax audits and inspections carried out by SKAT (Danish Tax Agency) can concern both companies and their owners. They usually focus on corporate income tax, VAT, payroll taxes (A‑tax and AM‑bidrag), dividend withholding tax and transfer pricing. Proper preparation and professional representation significantly reduces the risk of additional tax assessments, penalties and interest.

We support Danish and foreign businesses at every stage of a SKAT audit – from the first information letter to the final decision and possible appeal.

Preparation for SKAT audits

Our assistance starts before the audit formally begins. We review your accounting records, tax returns and key contracts to identify areas that SKAT typically scrutinises, such as:

correct VAT settlement (25% standard rate, exemptions, reverse charge, intra‑Community supplies and acquisitions)
deductibility of business expenses, including car costs, home office, representation and travel
correct calculation and reporting of A‑tax and AM‑bidrag (8% labour market contribution)
remuneration of owners and related parties, shareholder loans and hidden profit distributions
transfer pricing documentation for transactions between related companies

On this basis we help you prepare documentation, explanations and reconciliations that SKAT is likely to request, reducing the risk of discrepancies and time pressure during the audit.

Support during SKAT inspections

When SKAT initiates an audit, you usually receive a written notice specifying the period and taxes covered. We help you respond correctly and on time, in Danish or English, and coordinate all communication with the tax inspector.

Our services typically include:

analysis of SKAT’s information request and explanation of its scope in clear language
preparation and submission of accounting records, VAT ledgers, payroll reports and contracts
participation in meetings and calls with SKAT as your representative or advisor
drafting written explanations and clarifications of specific transactions
verification of preliminary findings and calculations presented by SKAT

We ensure that the information provided is complete, consistent with your accounts and in line with current Danish tax law and administrative practice.

Handling VAT and payroll tax controls

Many inspections in Denmark focus on VAT and payroll taxes, as errors in these areas are common. We help you:

verify the correct application of the 25% VAT rate, VAT exemptions and zero‑rating for exports and intra‑EU supplies
check whether you correctly reported EU sales and purchases in the VAT return and EC Sales List (EU‑salg uden moms)
reconcile payroll data with reported A‑tax and AM‑bidrag and submitted e‑income reports
assess the correct classification of workers as employees or self‑employed contractors for tax and social security purposes

If SKAT identifies discrepancies, we calculate the potential additional tax, interest and surcharges so that you know the financial impact before accepting or contesting the findings.

Negotiation of adjustments, penalties and interest

SKAT may propose additional tax assessments, late‑payment interest and surcharges if it finds errors. We analyse the legal basis of these proposals and, where possible, negotiate:

reduction of the assessed amount through corrected calculations or additional evidence
mitigation of surcharges in cases of non‑intentional errors and proper subsequent cooperation
payment plans if the additional tax significantly affects your company’s liquidity

We always aim to reach a solution that is compliant with Danish regulations while protecting your company’s financial stability.

Appeals against SKAT decisions

If you disagree with SKAT’s final decision, you have the right to appeal within a statutory deadline. We assist in:

assessing whether an appeal is justified and cost‑effective
preparing a structured appeal with legal arguments and supporting documentation
representing you in further proceedings before the relevant complaint boards or courts in cooperation with legal counsel, if needed

We explain each step of the appeal process and the possible outcomes, so you can make an informed decision about how to proceed.

Preventive consulting after an audit

After the audit is closed, we help you implement changes that reduce the risk of future issues with SKAT. This may include:

updating internal procedures for VAT, payroll and expense documentation
adjusting accounting policies to comply with Danish GAAP and tax rules
training for owners and key employees on typical SKAT focus areas

By combining practical experience from SKAT audits with up‑to‑date knowledge of Danish tax regulations, we help your business stay compliant and better prepared for any future inspections.

Consulting for foreign entrepreneurs entering the Danish market

Entering the Danish market can be highly attractive for foreign entrepreneurs, but it also requires careful planning and full compliance with local regulations. We support foreign companies and individual investors at every stage of expansion to Denmark – from choosing the right legal form, through registration with Danish authorities, to ongoing accounting, tax and payroll support.

We explain how Danish corporate and personal tax rules, VAT, social security and labour regulations apply to your specific business model. Our goal is to help you start and run your business in Denmark in a way that is both compliant and tax‑efficient, while avoiding typical mistakes made by newcomers.

Choosing the right entry model for Denmark

We analyse your situation and advise whether it is more beneficial to operate through a Danish company, a branch, or as a foreign business with or without a permanent establishment in Denmark. We take into account expected turnover, number of employees, type of services or goods, and where management and key functions are located.

We explain the practical and tax consequences of operating as:

a private limited company (ApS) with minimum share capital of DKK 40,000
a public limited company (A/S) with minimum share capital of DKK 400,000
a sole proprietorship (enkeltmandsvirksomhed) taxed at personal rates
a branch of a foreign company registered with the Danish Business Authority

We also help you assess permanent establishment (PE) risk in Denmark, including when having employees, a fixed place of business or a dependent agent may trigger Danish corporate taxation.

Registration with Danish authorities

We guide you step by step through all necessary registrations so that you can legally operate in Denmark from day one. Depending on your structure and activities, this typically includes:

CVR registration with the Danish Business Authority (Erhvervsstyrelsen)
registration for VAT (moms) when your taxable turnover in Denmark exceeds DKK 50,000 over a 12‑month period, or earlier if you choose voluntary registration
registration as an employer for A‑tax (withholding tax on salaries) and AM‑bidrag (8% labour market contribution)
registration for payroll reporting via eIndkomst
obtaining NemID/MitID Erhverv and access to e‑Boks and other public e‑services

We prepare and submit the necessary forms to SKAT (Danish Tax Agency) and other institutions, monitor deadlines and help you set up correct reporting routines from the start.

Tax and VAT advisory for foreign businesses

We clarify how Danish tax rules apply to foreign owners and companies. Our consulting covers, among others:

corporate income tax in Denmark (standard rate 22% on taxable profits)
withholding tax on dividends, interest and royalties paid to foreign shareholders and group entities, including the impact of double tax treaties
personal taxation of foreign owners and key employees, including the 27%/32% expat tax scheme for qualifying researchers and highly paid employees
VAT obligations for domestic sales and cross‑border transactions within the EU and outside the EU

We help you determine when you must charge 25% Danish VAT, when reverse charge applies, and how to handle distance sales, electronic services and intra‑Community supplies and acquisitions. We also advise on VAT registration in other EU countries if your Danish business sells cross‑border.

Support with payroll, social security and employment of foreign staff

Hiring employees in Denmark or sending staff from abroad requires correct handling of Danish payroll and social security rules. We support you with:

registration as an employer and setup of correct A‑tax and AM‑bidrag withholding
assessment of whether employees are covered by Danish social security or remain insured in another EU/EEA country based on A1 certificates
correct reporting of salaries, benefits in kind, holiday pay and pensions in eIndkomst
advisory on typical Danish employment terms, collective agreements and minimum requirements for contracts

We also explain when foreign directors and owners become Danish tax residents and what this means for their global income and reporting obligations.

Ongoing accounting and compliance in Denmark

Once your business is established, we provide ongoing support to keep you compliant and give you a clear view of your financial results. Our services include:

bookkeeping in accordance with Danish GAAP and local documentation requirements
preparation and filing of periodic VAT returns (monthly, quarterly or half‑yearly, depending on turnover)
preparation of annual financial statements and corporate tax returns
monitoring of deadlines for SKAT, Erhvervsstyrelsen and other authorities

We also help you implement internal procedures that meet Danish standards for invoicing, expense documentation and archiving, which is particularly important in the event of a tax audit.

Strategic support for entering and growing on the Danish market

Beyond pure compliance, we act as a business partner for foreign entrepreneurs who want to build a stable position in Denmark. We assist with:

financial planning and budgeting for your Danish operations
cash flow management and profitability analysis for new projects
tax‑efficient remuneration of owners through salary, dividends and shareholder loans within Danish rules
preparation for potential SKAT audits and representing you in dealings with Danish authorities

Our experience with foreign entrepreneurs from various industries allows us to point out typical risks and opportunities in the Danish market and adapt our advice to the specifics of your home country and corporate structure.

If you are planning to enter the Danish market or already operate in Denmark and need local support, we can take care of the accounting, tax and regulatory aspects so that you can focus on developing your business.

Optimization of remuneration, dividends and shareholder loans in Denmark

Choosing the right mix between salary, dividends and shareholder loans is crucial for owners of Danish companies. The wrong structure can lead to unnecessary income tax, double taxation or reclassification of payments by the Danish Tax Agency (SKAT). We help you design a remuneration strategy that is compliant with Danish rules and optimised for total tax burden, cash flow and long‑term wealth building.

In Denmark, salary is taxed as personal income with A‑tax and AM‑bidrag (8% labour market contribution) deducted at source. Personal income tax is progressive and, above a certain annual threshold, an additional top tax applies. Dividends from Danish companies are taxed as share income, with a lower rate up to the first bracket and a higher rate above that amount. The company pays corporation tax on its profits before dividends are distributed, so careful planning is needed to avoid excessive combined company and personal taxation.

We analyse your current and expected income, family situation and residency status to determine the most efficient balance between salary and dividends. For many owner‑managers, it is beneficial to take sufficient salary to secure social benefits, pension contributions and deductions, and then distribute remaining profits as dividends within the lower share‑income bracket where possible. We also review the timing of dividend distributions, interim dividends and the impact on advance tax (B‑tax) and preliminary income assessment.

Shareholder loans are strictly regulated in Denmark. As a rule, loans from a company to its individual shareholders or related parties are treated as taxable income at the time the loan is granted, unless they fall under specific, narrow exceptions. Improperly structured loans can be reclassified as salary or dividends, triggering additional tax, interest and penalties. We help you assess whether a shareholder loan is allowed, document the commercial basis, set market‑based interest and repayment terms, and ensure correct reporting in both company and personal tax returns.

Our advisory services include a detailed review of your company’s financial statements, equity position and distribution capacity. We verify that dividend payments comply with the Danish Companies Act, that there is sufficient free equity, and that the board and general meeting decisions are properly documented. For cross‑border shareholders, we also consider double tax treaties, withholding tax on dividends and the risk of permanent establishment in Denmark.

By working with us, you receive a clear, practical plan that coordinates salary, dividends and any shareholder loans in a single strategy. This helps you minimise overall taxation within the Danish legal framework, avoid disputes with SKAT and maintain a stable financial structure for both your company and your personal finances.

Advisory on social security and A‑tax for employees and contractors

Correctly settling social security and A‑tax (withholding tax on salary) in Denmark is crucial both for Danish companies and for foreign employers hiring staff in Denmark. We help you determine the correct tax status of employees and contractors, calculate and report A‑tax and AM‑bidrag (labour market contribution), and ensure that all obligations towards SKAT and social security institutions are fulfilled on time.

Assessment of tax residency and social security coverage

We analyse whether your employees and contractors are tax residents in Denmark or limited tax payers, and how this affects A‑tax, AM‑bidrag and social security. We verify:

whether the 183‑day rule for tax residency is met
whether the employee is covered by Danish social security (ATP, holiday pay, occupational injury insurance) or remains insured in another EU/EEA country based on an A1 certificate
which double tax treaty applies and how it affects taxation of salary, bonuses and benefits in kind

Correct calculation and withholding of A‑tax and AM‑bidrag

We support employers in setting up correct payroll parameters so that A‑tax and AM‑bidrag are withheld in line with current Danish rules. In particular, we help you:

interpret the employee’s skattekort (tax card) and apply the correct main or secondary card
calculate AM‑bidrag at the standard rate of 8% on gross salary before A‑tax
apply the progressive income tax system, including the bottom tax, municipal tax (typically 22–27%), church tax where applicable, and top tax on personal income exceeding the current threshold
take into account the personal allowance (personfradrag) and other deductions reported on the tax card

We also verify the correct taxation of fringe benefits such as company car, free phone, housing, meal allowances and travel reimbursements, so that they are properly included in the A‑income base where required.

Reporting to eIndkomst and deadlines

All Danish employers must report salary, A‑tax and AM‑bidrag via the eIndkomst system. We help you:

register as an employer with SKAT and obtain the necessary access to e‑services
set up monthly or more frequent reporting routines in eIndkomst
meet payment deadlines for A‑tax and AM‑bidrag, which depend on the size of the company and total payroll
correct errors in previously submitted reports and handle reconciliations with SKAT

We monitor changes in reporting formats and thresholds so that your company remains compliant without having to follow every technical update from the authorities.

Social security for employees and contractors

Determining whether a person is an employee or an independent contractor has direct consequences for social security and A‑tax. We assist you in:

assessing the status of the individual based on Danish criteria (subordination, economic risk, number of clients, provision of tools, etc.)
deciding whether A‑tax and AM‑bidrag must be withheld by the payer, or whether the contractor is responsible for B‑income and own social contributions
checking whether the contractor must be registered for VAT and whether their remuneration should include Danish VAT
clarifying obligations regarding ATP contributions, holiday pay and occupational injury insurance

For cross‑border situations, we analyse whether Danish or foreign social security rules apply, including the use of A1 certificates within the EU/EEA and special rules for posted workers.

Assistance for foreign employers without a Danish entity

Foreign companies hiring staff in Denmark often have to register as foreign employers and withhold Danish A‑tax and AM‑bidrag, even without a Danish permanent establishment. We provide:

support with registration as a foreign employer and obtaining a SE/CVR number where required
guidance on when a permanent establishment (PE) arises in Denmark and how this affects payroll and corporate tax
set‑up of payroll processes that comply with Danish rules while integrating with your home‑country systems
ongoing communication with SKAT in case of audits or questions regarding cross‑border employment

Review, corrections and communication with SKAT

Incorrect classification of income or missing A‑tax and social security payments can lead to interest, surcharges and penalties. We help you minimise these risks by:

reviewing historical payroll data and eIndkomst reports
identifying under‑ or over‑withholding of A‑tax and AM‑bidrag
preparing voluntary corrections and explanations to SKAT
representing your company in correspondence and meetings with the Danish Tax Agency

With our advisory services on social security and A‑tax for employees and contractors in Denmark, you gain certainty that your payroll, reporting and documentation meet current Danish requirements, both for local staff and for foreign workers operating in the Danish market.

Support in preparing financial statements in accordance with Danish GAAP

Preparing financial statements in Denmark requires compliance with the Danish Financial Statements Act (Årsregnskabsloven) and, where relevant, Danish GAAP (Danish accounting standards) or IFRS. We support Danish and foreign‑owned companies in preparing annual reports that meet all statutory requirements and provide reliable information for owners, banks and authorities.

In Denmark, most limited liability companies (ApS, A/S) must prepare an annual report based on their reporting class (A, B, C or D), which determines the scope of disclosures and audit requirements. We help you identify the correct reporting class and apply the appropriate rules, so your financial statements are neither over‑ nor under‑reported.

Comprehensive support throughout the reporting process

We assist at every stage of the financial reporting cycle, from bookkeeping review to submission of the annual report to the Danish Business Authority (Erhvervsstyrelsen). Our services typically include:

Review and adjustment of bookkeeping to ensure compliance with Danish GAAP and the Danish Financial Statements Act
Classification and valuation of assets and liabilities (fixed assets, inventories, receivables, provisions, equity and debt)
Revenue recognition and matching of income and expenses in line with Danish accounting principles
Calculation and posting of deferred tax, corporate income tax and tax provisions
Preparation of notes, management commentary (if required) and other mandatory disclosures
Preparation of the management statement and assistance with auditor communication, if your company is subject to audit
Electronic filing of the annual report with Erhvervsstyrelsen in the required XBRL format

Deadlines and statutory obligations in Denmark

Danish companies are generally required to submit their annual report to Erhvervsstyrelsen within a fixed number of months after the end of the financial year, depending on their legal form and reporting class. Late filing may result in fines and, in serious cases, compulsory dissolution. We monitor your deadlines, prepare a reporting timetable and ensure that all steps are completed on time, including coordination with your auditor and tax advisor.

For companies that meet the thresholds for audit exemption, we help document that the conditions are fulfilled and prepare financial statements in accordance with the simplified requirements applicable to smaller entities, while still ensuring that banks and investors receive high‑quality information.

Danish GAAP, IFRS and group reporting

Many Danish entities are part of international groups and must reconcile local Danish GAAP figures with group reporting packages, often prepared under IFRS or another national GAAP. We support you in:

Mapping differences between Danish GAAP and group accounting policies
Preparing reconciliation adjustments for consolidation purposes
Handling intra‑group transactions, transfer pricing effects and intercompany balances
Preparing separate and consolidated financial statements where a Danish parent company is required to consolidate subsidiaries

Industry‑specific and cross‑border issues

Danish GAAP contains specific rules and practices for certain industries and transaction types, such as construction contracts, software and development costs, leasing, investment properties and financial instruments. We analyse your business model and apply the correct accounting treatment, so your financial statements reflect the economic reality of your operations.

For foreign entrepreneurs and subsidiaries operating in Denmark, we explain the interaction between Danish accounting rules, local tax regulations and group requirements. This helps you avoid inconsistencies between financial statements, tax returns and transfer pricing documentation, and reduces the risk of questions from SKAT or Erhvervsstyrelsen.

Reliable financial statements as a management tool

Our goal is not only formal compliance with Danish GAAP, but also creating financial statements that support management decisions. We help you structure your chart of accounts, segment reporting and notes so that owners, lenders and management can easily analyse profitability, liquidity and capital structure. Clear, compliant financial statements strengthen your company’s credibility on the Danish market and make cooperation with banks, investors and authorities more efficient.

Consulting on mergers, acquisitions and business restructuring in Denmark

Mergers, acquisitions and business restructurings in Denmark require careful planning from both a legal and tax perspective. We support Danish and foreign owners at every stage of the transaction – from initial feasibility analysis, through valuation and due diligence, to post‑transaction integration and ongoing compliance with Danish accounting and tax rules.

We start by analysing the current structure of your business, your growth strategy and the expected tax and cash flow consequences of a planned merger or acquisition. On this basis, we help you choose the most efficient transaction model, taking into account Danish corporate tax (22%), rules on deductibility of interest and transaction costs, participation exemption on dividends and capital gains, as well as the impact on VAT and payroll obligations.

As part of M&A consulting, we assist with financial and tax due diligence of Danish targets, verification of historical accounting records, assessment of hidden tax risks and review of compliance with SKAT requirements. We identify potential exposures related to corporate income tax, VAT, A‑tax, social security contributions and transfer pricing, and estimate their impact on the purchase price and contractual protections.

We also advise on the optimal structure for financing acquisitions in Denmark, including the use of shareholder loans, intra‑group financing and equity injections. We analyse thin capitalisation rules, interest limitation rules and the treatment of shareholder loans for both the company and its owners, so that the chosen solution is compliant and tax‑efficient.

In the area of business restructuring, we support clients in mergers, demergers, contributions of assets, changes of legal form and internal reorganisations of Danish and cross‑border groups. We help prepare the necessary financial statements, opening and closing balances, and ensure that the restructuring is carried out in line with Danish GAAP and the Danish Companies Act, while minimising tax costs and avoiding unintended creation of a permanent establishment in Denmark.

Throughout the process, we coordinate with Danish lawyers, banks and other advisors, prepare documentation for SKAT and the Danish Business Authority, and support you in negotiations with counterparties. Our goal is to ensure that your merger, acquisition or restructuring in Denmark is not only legally correct, but also transparent in accounting terms and optimised from a tax and cash flow perspective.

Advisory on permanent establishment (PE) risk for foreign companies in Denmark

Foreign companies operating in Denmark need to carefully assess whether their activities create a permanent establishment (PE) and a resulting Danish tax liability. We help you understand when a PE arises under Danish tax law and applicable double tax treaties, how to structure your presence in Denmark to reduce unnecessary risk, and how to remain compliant if a PE cannot be avoided.

Our advisory combines practical knowledge of the Danish Corporate Tax Act, guidance from the Danish Tax Agency (Skattestyrelsen) and the OECD Model Tax Convention. We focus on concrete business models, not only on theory, so that you can make informed decisions before signing contracts, hiring staff or renting premises in Denmark.

Analysis of your activities and PE risk in Denmark

We start with a detailed review of your current and planned activities in Denmark. This includes your contracts, organisational structure, functions performed locally and the level of decision‑making authority in Denmark versus abroad. Based on this, we assess whether your presence is likely to be treated as a fixed place PE, a construction PE or a dependent agent PE.

We pay particular attention to situations that often trigger PE status in Denmark, such as long‑term use of offices or warehouses, construction or installation projects lasting several months, and employees or agents in Denmark who habitually conclude contracts on behalf of the foreign company. We also consider whether your activities can be classified as preparatory or auxiliary, which in many cases do not create a PE.

Structuring operations to manage Danish PE exposure

When possible, we help you structure your Danish operations in a way that reduces PE risk without undermining your commercial goals. This may involve adjusting the scope of activities performed in Denmark, clarifying decision‑making processes, or modifying contractual arrangements with local agents and employees.

We explain the tax consequences of different business models, such as operating only through independent agents, limiting local authority to negotiate and conclude contracts, or using shared office facilities. Our aim is to help you achieve a clear and defensible position towards the Danish Tax Agency and foreign tax authorities.

Determining taxable profits and compliance obligations

If a PE in Denmark already exists or is likely to arise, we support you in determining the profits attributable to that PE in line with the arm’s length principle and Danish transfer pricing rules. We help you allocate revenues and costs between head office and Danish PE, taking into account functions, assets and risks.

We also advise on your ongoing compliance obligations, including registration for Danish corporate income tax, filing annual tax returns, keeping adequate documentation and, where relevant, preparing transfer pricing documentation. We explain how PE income interacts with Danish corporate tax rates, withholding taxes and social security rules for employees working in Denmark.

Support in discussions and disputes with the Danish Tax Agency

In case of questions or audits from the Danish Tax Agency regarding PE status, we assist you in preparing responses, documentation and legal arguments. We help you present your business model clearly, highlight relevant treaty provisions and Danish practice, and minimise the risk of double taxation.

Where necessary, we coordinate with your advisors in other countries to align positions and, if appropriate, explore mutual agreement procedures between tax authorities. Our goal is to secure a predictable and sustainable tax position for your Danish activities.

By working with us, foreign companies gain a practical and forward‑looking assessment of PE risk in Denmark, clear recommendations on how to organise their operations, and ongoing support in meeting all Danish tax requirements linked to a permanent establishment.

Cash flow management and profitability analysis for SMEs in Denmark

Stable cash flow is essential for every small and medium‑sized business in Denmark. We help you understand where your money really comes from and where it goes, so you can make informed decisions, avoid liquidity problems and plan growth with confidence.

Our advisory services combine practical accounting support with strategic analysis tailored to Danish SMEs, including sole proprietors, ApS and A/S companies, as well as foreign‑owned entities operating in Denmark.

Cash flow management tailored to Danish conditions

We start by mapping your operating, investing and financing cash flows based on your Danish bookkeeping data and bank statements. On this basis, we prepare clear cash flow forecasts, usually on a monthly or weekly basis, taking into account:

expected sales and seasonal fluctuations typical for your industry
payment terms granted to customers and negotiated with suppliers
VAT settlement periods (monthly, quarterly or half‑yearly) and expected VAT payments or refunds
deadlines for A‑tax, AM‑bidrag and ATP contributions for employees
instalments of corporate tax (for companies subject to Danish corporation tax)
loan repayments, leasing instalments and interest
planned investments and one‑off expenses

We also help you set up practical procedures that improve liquidity, such as faster invoicing, automated payment reminders, realistic credit limits for customers and better stock management. Where necessary, we support you in negotiations with Danish banks and leasing companies to adjust credit lines and financing structures.

Profitability analysis for Danish SMEs

Good turnover does not always mean good profit. We analyse your income statement and balance sheet prepared in accordance with Danish GAAP to show which products, services, customers or projects are actually profitable. We focus in particular on:

gross margin by product or service line
allocation of fixed and variable costs
break‑even point and minimum sales level needed to cover fixed costs
impact of salaries, employer contributions and social costs on profitability
effect of financing costs and currency differences on net profit

Based on this, we propose specific actions: price adjustments, cost optimisation, changes in discount policy, restructuring of unprofitable activities or renegotiation of key contracts. Our goal is not only to improve accounting profit, but also to increase the cash you actually keep in the company.

Integration with Danish tax and VAT obligations

Effective cash flow management in Denmark must take into account local tax and VAT rules. We help you:

plan liquidity around VAT settlement dates and expected VAT refunds or additional payments
estimate corporate tax and personal tax advances, including the impact of dividends and shareholder loans
assess how different forms of remuneration (salary, bonus, dividend) affect both profitability and cash flow
avoid penalties and interest for late payments to SKAT by aligning your cash planning with statutory deadlines

We also analyse how planned investments, depreciation and financing methods will affect your future tax burden and available cash.

Monitoring, reporting and decision support

For many Danish SMEs, the key challenge is not preparing a single analysis, but maintaining ongoing control. We set up simple, understandable reports and key indicators (KPIs) that you can follow every month, such as:

cash conversion cycle (days receivable, days payable, inventory days)
operating cash flow compared to net profit
EBITDA margin and net margin
liquidity ratios and debt service capacity

We can prepare these reports in English, Danish or Polish and adapt them to the requirements of your bank, investors or foreign parent company. During regular meetings, we discuss the results with you and indicate what they mean for your daily decisions: hiring new staff, entering into long‑term contracts, investing in equipment or paying out dividends.

By combining detailed knowledge of Danish accounting and tax regulations with practical business experience, we help SMEs in Denmark build a healthy, predictable cash flow and sustainable profitability – both in the short and long term.