Company Limited Liability in Denmark

Anpartsselskab (ApS) is a type of Danish company with limited liability, which is required to register with Erhvervsstyrelsen (the Business Activity Authority) through the website erhvervsstyrelsen.dk.


What is worth knowing about ApS?

  1. ApS is regulated by the Law on Private Limited Liability Companies and the Tax Law.
  2. The owner of ApS is not personally responsible for the company's debts and liabilities.
  3. The minimum required share capital to establish ApS is DKK 40,000, which is owned by the company and can be used to pay expenses, dividends, and distributions.
  4. Assets other than cash can be deposited into the company, but it's more complicated and expensive to do so.
  5. ApS has a legal personality and is suitable for family businesses where the owner wants to have full control.
  6. Incorporation documents and articles of incorporation are required to set up an ApS.
  7. The owner should avoid borrowing money from the company, as this can result in high taxes.

An Anpartsselskab may have one or more owners who may or may not be Danish residents. Additionally, an owner can also serve as a director of the company and vice versa, meaning a director can also be an owner and may or may not be a Danish resident.


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