Consulting for companies

Denmark has a pretty robust and varied consulting sector that spans a bunch of fields like finance, law, management, technology, and business. The demand for advisory services is growing as companies look to optimize their processes, manage risks better, and keep up with changing market conditions. Plus, consultants often step in to help with organizational changes and come up with innovative solutions. These days, you’ll find specialists offering their expertise not just to big corporations but also to smaller businesses and individuals.

At Proaktif, we provide support across various areas, helping our clients reach their business goals, make smart strategic decisions, and tackle challenges. Thanks to our team’s expertise and experience, we can customize solutions to fit each client's unique needs, making our efforts even more effective.

Professional support for submitting applications and requests in Denmark

If you’re looking for help with applications, requests, or appeals in Denmark, Proaktif has got your back. We provide all-around advice on the paperwork you need for filing different documents, ensuring you have full support with preparation and submission. Our services cover a wide range of areas and are tailored to fit the unique needs of each client.

We can help you draft and submit all sorts of applications and appeals, whether it’s challenging administrative decisions, applying for special permits, or handling any formal documents that need careful attention. Need to update your address in official systems? We assist with re-registration applications to make sure you can get the public services you need.

We also help with obtaining health insurance cards, which are super important for accessing public medical care in Denmark, and we’ll guide you through the requirements and procedures involved. Plus, we can assist you with applications for feriepenge (vacation leave funds) and make sure all the paperwork is filled out correctly. Our support extends to applications for various benefits, like unemployment, sickness, and maternity benefits, ensuring everything is complete and meets the necessary regulations.

With our experience and knowledge of Danish laws, you can relax knowing your paperwork will be handled smoothly and efficiently.

Comprehensive financial consulting in Denmark

Need expert support in managing the finances of your business in Denmark? Proaktif provides comprehensive accounting and tax advice that is tailored to your company's specific requirements. Our services cover a wide range of areas to meet all the needs of your business.

We offer accounting assistance for both sole proprietorships and companies operating in Denmark. You will also find with us support in the interpretation and application of Danish accounting regulations. Our offer also includes VAT representation, allowing you to efficiently manage your VAT obligations.

In addition, Proaktif provides a full service of accounting and tax documentation, as well as assistance in the recovery of receivables. Our services also include corporate tax settlements, including monitoring key tax-related deadlines. We haven't forgotten about personal tax returns either, providing a comprehensive service for anyone needing support in the area of finances in Denmark.

Tax optimization and compliance strategies for Danish businesses

Effective tax optimization in Denmark starts with a precise understanding of current Danish tax rules and how they apply to your specific business model. We help companies structure their operations so that they pay no more tax than necessary, while staying fully compliant with Danish legislation and the requirements of the Danish Tax Agency (Skattestyrelsen).

Corporate income tax in Denmark is currently 22%. The way you plan revenue recognition, deductible costs, depreciation and financing has a direct impact on your final tax burden. We review your contracts, accounting policies and group structure to identify legal opportunities for reducing taxable income, for example through correct classification of expenses, optimized depreciation of fixed assets and efficient handling of interest and financing costs.

For many companies, VAT is just as important as corporate income tax. The standard Danish VAT rate is 25%, with a number of exemptions and special rules for sectors such as finance, health and education. We analyze your transactions to ensure that you apply the correct VAT treatment, use the right VAT codes in your accounting system and submit accurate VAT returns on time. We also support companies involved in intra‑EU trade and cross‑border services, where rules on place of supply, reverse charge and reporting in the EU’s One Stop Shop (OSS) or Import One Stop Shop (IOSS) can significantly affect cash flow and risk.

Tax optimization in Denmark must always be balanced with compliance and risk management. Danish authorities actively monitor transfer pricing, cross‑border structures and the use of tax incentives. We help you document your business rationale, prepare the necessary transfer pricing documentation for intra‑group transactions and assess whether your structure meets the substance and anti‑avoidance requirements. Our goal is to minimize the risk of tax audits, penalties and interest, while keeping your tax position robust and defensible.

We also advise on the choice of business form from a tax perspective. The tax treatment of a sole proprietorship differs from that of an ApS (private limited company) or A/S (public limited company), especially in terms of how profits are taxed at the owner level, how losses can be used and how dividends are distributed. By modeling different scenarios, we help you decide whether it is more beneficial to operate as an individual entrepreneur, convert to a company or reorganize an existing group structure.

Another key area is the taxation of owners and key employees. Denmark has progressive personal income tax, with state tax, municipal tax, labor market contributions and, above certain thresholds, top tax. We help design remuneration packages that balance salary, pension contributions, benefits in kind and dividends in a tax‑efficient way, while meeting all reporting and withholding obligations. For international staff, we assess eligibility for special expatriate tax schemes and ensure correct handling of cross‑border income and social security.

Compliance is not limited to annual tax returns. Danish companies must meet a range of ongoing obligations: timely filing of VAT and payroll reports, correct withholding of A‑tax and AM‑bidrag, reporting of benefits, and submission of corporate tax returns and financial statements to the authorities. We set up clear procedures and internal controls so that your company meets all deadlines and reduces the risk of errors that could lead to additional tax assessments or fines.

Our consulting is always tailored to the size and profile of your business. For startups and growing companies, we focus on building a tax‑efficient structure from the beginning, planning for future investment rounds and potential exits. For established Danish and international groups, we concentrate on optimizing existing structures, managing cross‑border risks and ensuring that tax planning remains aligned with business strategy and Danish regulations.

By combining up‑to‑date knowledge of Danish tax law with practical experience, we help you build a long‑term tax strategy that supports growth, protects cash flow and ensures full compliance with the expectations of Danish authorities, banks and investors.

Support in choosing the optimal legal form of business in Denmark

Choosing the right legal form for your business in Denmark has a direct impact on your tax burden, personal liability, access to financing and ongoing administrative duties. We help you compare the available options and select the structure that best matches your business model, risk profile and growth plans.

In Denmark, the most common legal forms for small and medium‑sized companies are:

Enkeltmandsvirksomhed (sole proprietorship) – no minimum capital, simple registration with the Danish Business Authority (Erhvervsstyrelsen). Profits are taxed as personal income, which means they are subject to Danish progressive income tax bands and labour market contributions. The owner has unlimited personal liability for business debts.
Interessentskab – I/S (partnership) – used when two or more persons run a business together. No minimum capital requirement, but each partner is personally and jointly liable for all obligations. Profits are taxed at partner level as personal income or corporate income, depending on who the partners are.
Anpartsselskab – ApS (private limited company) – requires a minimum share capital of DKK 40,000. The company is a separate legal entity, and owners’ liability is limited to their contribution. Profits are taxed at the Danish corporate income tax rate of 22%, and dividends distributed to shareholders are taxed as share income at personal level.
Aktieselskab – A/S (public limited company) – requires a minimum share capital of DKK 400,000. Suitable for larger businesses and companies seeking external investors. Liability is limited, and the company is taxed at 22% corporate income tax. Additional governance and reporting requirements apply, including a board of directors and statutory audit.
Filial af udenlandsk virksomhed (branch of a foreign company) – the foreign company remains legally and financially responsible, while the Danish branch is registered with a local CVR number and subject to Danish taxation on its Danish‑source income.

We analyse your situation in detail, including expected turnover, number of owners, financing needs and risk exposure, and then explain the tax and legal consequences of each option in clear language. We also take into account specific Danish rules, such as:

the difference between taxation of business profits at 22% corporate tax in companies and progressive personal tax rates for sole proprietors and partners
the impact of Danish social security and labour market contributions on owners’ and employees’ total tax burden
requirements for bookkeeping, annual reports and audit, which become stricter as your company grows and crosses certain size thresholds
rules for distribution of dividends, shareholder loans and capital protection in ApS and A/S companies

For foreign entrepreneurs, we also assess whether it is more beneficial to establish a Danish subsidiary (ApS or A/S) or operate through a branch, taking into account double tax treaties, withholding tax on dividends and interest, and substance requirements for tax residency in Denmark.

Once the optimal legal form is selected, we support you throughout the registration process with the Danish Business Authority and the Danish Tax Agency (Skattestyrelsen). This includes preparing the necessary incorporation documents, registering for a CVR number, VAT and employer obligations, and setting up accounting procedures that comply with Danish law from day one.

Consulting on VAT registration, reporting and cross‑border transactions

Correct VAT registration and reporting are crucial for doing business in Denmark, especially if you trade with other EU countries or outside the EU. We help you assess whether you must register for Danish VAT, choose the right VAT schemes and ensure that your reporting is accurate and on time, so you avoid penalties and unnecessary tax risks.

In Denmark, the standard VAT rate is 25% and applies to most goods and services. There are no reduced VAT rates, but some activities are exempt from VAT, for example certain financial services, health care and education. We analyse your business model and contracts to determine whether your activities are VAT‑taxable, VAT‑exempt or outside the scope of VAT, and how this affects your right to deduct input VAT.

VAT registration in Denmark

We support you throughout the entire VAT registration process with the Danish Business Authority and the Danish Tax Agency. This includes advising on:

When VAT registration is mandatory (for example when you start selling taxable goods or services in Denmark)
Registration of Danish companies and foreign entities with a fixed establishment in Denmark
Registration of foreign companies without a fixed establishment that supply goods or services in Denmark
Choosing the correct registration type (VAT only, VAT and payroll, group registration)

We also help you set up internal procedures so that invoices, bookkeeping and documentation meet Danish VAT requirements from day one.

Ongoing VAT reporting and compliance

Danish VAT returns are normally filed quarterly, but some companies report monthly or half‑yearly depending on their turnover. We help you determine the correct reporting frequency, prepare and review your VAT returns and submit them electronically to the Danish Tax Agency.

Our support covers in particular:

Verification of output VAT on sales and input VAT on purchases
Correct treatment of advance payments, credit notes and bad debts
Allocation of VAT for mixed activities (taxable and exempt)
Reconciliation of VAT accounts with your general ledger and bank statements

We also assist during VAT audits and in correspondence with the Danish Tax Agency, helping you explain your transactions and defend your VAT position.

Cross‑border EU transactions

Cross‑border trade within the EU requires special attention to VAT rules. We advise on the correct treatment of:

Intra‑Community supplies of goods to VAT‑registered customers in other EU countries (0% VAT in Denmark under specific conditions)
Intra‑Community acquisitions of goods from EU suppliers and the related reverse charge
Cross‑border services B2B and B2C, including place‑of‑supply rules
Distance sales of goods to consumers in other EU countries and the use of the One Stop Shop (OSS) scheme

We help you determine when you must charge Danish VAT, when foreign VAT applies and when the reverse charge mechanism should be used. We also ensure that your invoices contain all mandatory information for cross‑border transactions and that your bookkeeping correctly reflects EU trade.

Trade with non‑EU countries and import/export VAT

If you import goods into Denmark or export outside the EU, we guide you through the interaction between customs rules and VAT. Our services include:

Advising on import VAT and the possibility to deduct it as input VAT
Correct VAT treatment of exports of goods and certain services (0% VAT when conditions are met)
Documentation requirements for proving export and transport
Support in cooperation with customs agents and freight forwarders

We help you structure your supply chains and Incoterms so that VAT obligations and risks are clearly allocated between you and your business partners.

VAT risk management and optimisation

Our goal is to minimise your VAT risk while optimising cash flow. We review your contracts, invoicing flows and accounting system to identify potential VAT exposures and opportunities, for example:

Correct timing of VAT on continuous supplies and subscription services
Use of the reverse charge mechanism where possible
Efficient handling of input VAT on investments and large purchases
Adjustments and corrections of past VAT periods when errors are identified

By combining knowledge of Danish VAT law with practical experience, we provide clear, actionable recommendations that help your company operate safely and efficiently in Denmark and across borders.

Assistance with payroll setup, employee taxation and social contributions

Setting up payroll in Denmark requires precise handling of employee taxation, labour‑market contributions and social security. We help you design and operate a payroll process that is fully compliant with Danish rules, from the first employment contract to monthly reporting and year‑end reconciliations.

Payroll setup and registration with Danish authorities

Before you can pay salaries in Denmark, your company must be correctly registered with the Danish Tax Agency (Skattestyrelsen) and, where relevant, other authorities. We assist with:

Registering as an employer and obtaining access to the e‑Income system
Setting up NemKonto and digital mail (e‑Boks/MitID Business) for official communication
Classifying employees correctly (full‑time, part‑time, hourly, student workers, board members)
Implementing payroll software and integrating it with your accounting system

Employee income tax and AM‑bidrag (labour market contribution)

In Denmark, employers must withhold both income tax and the mandatory labour market contribution from employee salaries. We ensure that each employee is taxed correctly based on their individual tax card and applicable rates. Our support includes:

Retrieving and updating employee tax cards (skattekort) via the e‑Income system
Correct calculation of the 8% labour market contribution (AM‑bidrag) on gross salary
Withholding A‑tax (PAYE) according to the employee’s tax card and municipal tax rate
Handling B‑income and fringe benefits where applicable

We also help you understand how the Danish tax system affects your payroll costs, including the interaction between AM‑bidrag, municipal tax, church tax (if applicable) and state tax thresholds for your employees.

Holiday pay, pensions and other employee benefits

Danish rules on holiday and benefits are strict and detailed. We help you implement them correctly in your payroll setup, including:

Accrual and payment of holiday pay under the Danish Holiday Act, including ongoing accrual and use of paid holidays
Calculation and reporting of holiday allowance for employees leaving the company
Setting up mandatory and voluntary pension schemes, including employer and employee contributions
Correct treatment of fringe benefits such as company car, free phone, internet, meals and health insurance

Social contributions and employer obligations

While Denmark does not have a single, broad social security contribution like many other countries, employers are responsible for several specific contributions and insurances. We help you identify and manage all mandatory costs related to your workforce, including:

ATP (Labour Market Supplementary Pension) contributions for eligible employees
Industrial injury insurance and other statutory insurances
Contributions required under collective agreements, if your company is covered by one
Reporting and payment routines so that all contributions are settled on time

Reporting, deadlines and compliance

Timely and accurate reporting is essential to avoid penalties and interest. We take care of the full reporting cycle or support your internal team in:

Monthly reporting of salary data to the e‑Income system
Payment of withheld A‑tax, AM‑bidrag and other contributions to the Danish Tax Agency
Issuing payslips that meet Danish legal requirements
Year‑end reconciliations and corrections, including handling of any discrepancies

Support for foreign employees and international companies

If you employ foreign staff or your company is new to the Danish market, payroll and taxation can be particularly complex. We assist with:

Registering foreign employees and obtaining Danish tax numbers
Applying the correct tax schemes for inbound employees, where applicable
Coordinating payroll for cross‑border workers and short‑term assignments
Explaining Danish payslips and tax deductions to your international staff

By outsourcing your Danish payroll setup and ongoing processing to us, you gain a reliable partner who monitors regulatory changes, keeps your company compliant and ensures that your employees are paid correctly and on time.

Financial planning and budgeting for new and growing companies in Denmark

Sound financial planning is essential for any company operating in Denmark, especially in the early stages of development and during rapid growth. We help you build realistic budgets, secure liquidity and plan investments so that your business can grow safely within the Danish tax and regulatory framework.

Our advisory starts with a detailed analysis of your business model, cost structure and expected revenue. On this basis, we prepare cash flow forecasts, profit and loss projections and balance sheet scenarios that take into account Danish corporate tax rules, VAT obligations and typical payment terms on the Danish market.

For new and growing companies, liquidity management is often more important than profit. We help you plan payment schedules for suppliers, customers and public authorities, including:

quarterly or half‑yearly advance corporate tax (selskabsskat) payments for companies subject to the standard 22% corporate income tax rate
monthly or quarterly VAT settlements, depending on your VAT registration scheme and turnover level
monthly payroll tax, labour market contributions (AM‑bidrag at 8%) and social security‑related payments

We also support you in setting realistic revenue targets and cost budgets for the Danish market. This includes planning for typical employer costs in Denmark, such as holiday pay, pension contributions agreed in collective agreements, and mandatory insurance where applicable. For growing companies, we prepare multi‑year financial plans that show how hiring new employees, entering new regions or expanding your product range will affect profitability and cash flow.

When creating your budget, we take into account Danish tax deductions and allowances that can improve your net result, such as depreciation of fixed assets, R&D‑related deductions where relevant, and rules for deducting business expenses. We model different scenarios so you can see the impact of investments, financing options and changes in turnover on your tax base and liquidity.

For foreign entrepreneurs and startups entering Denmark, we translate your existing financial plans into a Danish context. We adapt your budget to local cost levels, typical salary ranges, statutory employer obligations and Danish reporting deadlines. We also help you align your internal reporting with Danish accounting and tax requirements so that your management team has clear KPIs and up‑to‑date financial information.

Our financial planning and budgeting services are not limited to preparing documents once a year. We work with you on an ongoing basis, updating forecasts based on actual results, monitoring deviations from the budget and recommending corrective actions. This gives you a practical tool for decision‑making, helps you avoid liquidity problems and supports sustainable growth of your company in Denmark.

Support in preparing documentation for banks and investors

Well‑prepared financial documentation is often a decisive factor when negotiating with Danish banks and investors. We help you collect, structure and present data in a way that is transparent, compliant with Danish regulations and understandable for financial institutions, venture capital funds and private investors.

Our support covers both newly established companies and mature businesses seeking financing for further growth, refinancing existing loans or entering the Danish market.

Preparation of financial statements and management reports

We prepare and review financial statements in line with Danish Financial Statements Act (Årsregnskabsloven) and applicable accounting standards for your company class. We ensure that balance sheets, income statements and notes are consistent, correctly documented and ready to be presented to banks or investors.

For management and potential investors, we also prepare clear management reports, including key indicators such as liquidity ratios, solvency ratios, EBITDA margins, cash flow from operations and working capital levels. This allows stakeholders to quickly assess the financial health and risk profile of your business.

Business plans, budgets and financial projections

Banks and investors in Denmark usually require a realistic business plan with detailed financial projections. We support you in preparing:

multi‑year budgets and cash flow forecasts, including seasonality and sector‑specific factors
revenue and cost projections based on historical data and market assumptions
investment and financing plans, including expected return on investment and payback periods
scenario analyses (base, optimistic and conservative) with impact on liquidity and solvency

We make sure that the assumptions behind the projections are coherent, documented and aligned with Danish market conditions, interest rates and tax rules, including corporate income tax at 22% and current VAT rules.

Documentation for bank loans and credit lines

When applying for loans, overdraft facilities or leasing in Denmark, banks typically require a standardised package of documents. We help you prepare and organise:

up‑to‑date annual reports and interim financial statements
detailed accounts receivable and payable lists, including ageing analysis
documentation of collateral (e.g. assets, guarantees, pledges)
cash flow analyses showing the company’s ability to service debt
tax documentation, including VAT and payroll tax compliance overviews

We also assist in explaining one‑off events, restructuring effects or extraordinary costs so that the bank can correctly assess your company’s risk and creditworthiness.

Investor‑ready documentation and pitch materials

For equity investors, business angels and venture capital funds, we prepare documentation that clearly presents your company’s potential and risk profile. This may include:

concise investor decks with a clear value proposition and market analysis
cap tables and ownership structures, including existing shareholder agreements
unit economics and key performance indicators relevant to your industry
valuation models based on discounted cash flow and market multiples

We ensure that financial data is consistent across all documents and that the structure of the materials meets the expectations of professional investors active in Denmark.

Compliance with Danish tax and accounting regulations

Both banks and investors pay close attention to tax and accounting compliance. We verify that your documentation reflects:

correct recognition of corporate income tax at the applicable 22% rate
proper VAT treatment, including standard 25% VAT and any exemptions relevant to your activity
accurate payroll accounting, including Danish labour market contributions and social security components
correct classification of costs and investments under Danish accounting rules

We identify potential risks and irregularities in advance, helping you address them before you start negotiations with financial institutions or investors.

Ongoing support during negotiations

Our role does not end with preparing documents. We provide ongoing advisory during meetings and negotiations with banks and investors, helping you:

explain financial results, deviations from budgets and key ratios
answer detailed questions about tax, accounting and cash flow
assess the impact of proposed financing terms on your company’s liquidity and profitability

With professional, well‑structured documentation and expert support, you increase your chances of obtaining financing on terms that support the long‑term development of your business in Denmark.

Advisory for startups and foreign entrepreneurs entering the Danish market

Entering the Danish market as a startup or foreign entrepreneur requires navigating specific legal, tax and administrative rules. We provide end‑to‑end advisory so you can focus on building your business while we handle the formalities and ensure compliance with Danish regulations.

We start by analysing your business model, expected revenue, ownership structure and plans for hiring staff in Denmark. Based on this, we recommend the most suitable form of presence: a Danish private limited company (ApS), public limited company (A/S), branch, or registration as a foreign employer. We explain the capital requirements (for example, the minimum share capital for an ApS), management obligations and reporting duties linked to each option.

For foreign founders and shareholders, we guide you through registration with the Danish Business Authority and the Danish Tax Agency (SKAT), including obtaining a Central Business Register (CVR) number and, where needed, a personal tax number. We coordinate the steps for NemID/MitID Business and e‑Boks so that you can receive and sign official documents digitally, which is mandatory for companies operating in Denmark.

Our advisory covers Danish corporate and personal tax rules relevant to new market entrants. We explain how corporate income is taxed, what expenses are typically deductible, how to handle transfer pricing if you operate in several countries, and when you must register for VAT. We also advise on the tax implications of cross‑border services, permanent establishment risk and the application of double taxation treaties to avoid being taxed twice on the same income.

For startups planning to trade goods or services in Denmark and the EU, we assist with VAT registration, correct invoicing, and reporting via the Danish VAT system. We clarify when you must charge Danish VAT, how to treat B2B and B2C cross‑border transactions, and what records you need to keep for audits. If you sell digital services or operate an online platform, we help you apply the correct VAT rules for your specific business model.

Many foreign entrepreneurs plan to hire staff or move key employees to Denmark. We advise on Danish payroll requirements, income tax, labour market contributions and social security, as well as the distinction between employees and independent contractors. We coordinate with your HR or external providers to set up compliant payroll routines and ensure that tax withholding and reporting are done correctly from the first salary payment.

Beyond compliance, we support you in building a solid financial foundation for your Danish operations. This includes budgeting for the first years on the market, cash flow planning, and preparing financial information required by Danish banks, investors or public funding schemes. We help you understand typical cost levels in Denmark, including employer costs, mandatory insurance and accounting fees, so you can realistically plan your market entry.

Throughout the process, you have access to ongoing advisory tailored to your stage of development. As your company grows, we assist with adjusting your structure, expanding to new activities, and implementing internal controls and reporting routines that meet Danish standards. Our goal is to make your entry into the Danish market as smooth and predictable as possible, with clear guidance at every step.

Risk management and internal control procedures for small and medium‑sized companies

Effective risk management and well‑designed internal control procedures are essential for small and medium‑sized companies operating in Denmark. They help protect cash flow, ensure compliance with Danish tax and accounting rules, and provide reliable financial data for management decisions. We support Danish and foreign‑owned businesses in building practical, scalable control frameworks that match their size, industry and growth stage.

We start by identifying key financial and operational risks specific to your company: incorrect VAT reporting, late tax payments, payroll errors, weak segregation of duties, insufficient documentation for SKAT audits, or gaps in approval processes. On this basis, we design clear procedures that reduce the likelihood of errors, fraud and penalties, while keeping administration manageable for a smaller organisation.

Our services include setting up internal controls around bookkeeping and reporting in line with the Danish Annual Accounts Act and good accounting practice. This typically covers invoice approval flows, documentation requirements, reconciliation routines, and month‑end and year‑end closing checklists. We help define who is responsible for each step, so that tasks such as posting, approval and payment are not concentrated in one person whenever this is practically possible.

For companies registered for Danish VAT, we focus on controls that ensure correct classification of domestic and cross‑border transactions, timely submission of VAT returns and proper evidence for zero‑rated intra‑EU supplies. We help implement procedures that reduce the risk of under‑ or over‑declaring VAT, including regular reconciliations between the accounting system and VAT reports.

In the area of payroll and employee taxation, we support the implementation of controls that ensure correct calculation of A‑tax, AM‑bidrag and holiday pay, as well as timely reporting to eIndkomst. This is particularly important for companies employing foreign workers, using flexible working arrangements or paying bonuses and benefits in kind, where the risk of misclassification and under‑withholding is higher.

We also assist in establishing internal controls around liquidity management: approval rules for payments, monitoring of outstanding receivables, credit limits for customers, and procedures for following up on overdue invoices. These measures help protect the company from unnecessary credit risk and improve cash flow predictability, which is crucial for SMEs with limited financial buffers.

For owners and management, we design simple reporting structures based on key financial indicators such as gross margin, operating margin, cost structure by category, and development of receivables and payables. Regular, reliable reporting allows management to detect negative trends early and react before they turn into serious financial problems.

We adapt all procedures to the tools you already use, such as Danish online accounting systems, banking platforms and payroll solutions, so that risk management becomes a natural part of daily operations rather than an additional burden. Where appropriate, we recommend digital solutions that automate controls, reduce manual work and lower the risk of human error.

Our advisory can be provided as a one‑off project to design and implement internal controls, or as ongoing support where we periodically review your procedures, test selected controls and propose improvements in response to changes in Danish legislation, your business model or company size.

Support in restructuring, mergers and ownership changes in Denmark

Restructuring, mergers and ownership changes in Denmark require careful planning, precise documentation and strict compliance with Danish tax and company law. We support companies at every stage of the process – from initial analysis and valuation, through transaction structuring, to post‑transaction integration and reporting to the Danish authorities.

We start by reviewing your current corporate and tax structure, including existing companies, permanent establishments, shareholder composition and financing. On this basis we help you choose the most efficient model, for example a tax‑neutral merger, demerger, contribution in kind or share exchange, in line with the Danish Merger Tax Act and the Danish Companies Act.

In the area of mergers and demergers we assist with:

analysis of tax consequences for the company and shareholders, including corporate income tax at the standard rate of 22%
assessment of the possibility of applying tax‑exempt (tax‑neutral) mergers and demergers and the conditions that must be met
preparation of merger or demerger plans, opening and closing balance sheets and management statements
coordination with auditors, lawyers and the Danish Business Authority (Erhvervsstyrelsen) for registration and publication
correct recognition of assets, liabilities, goodwill and possible step‑up in tax values

When ownership changes are planned – such as sale of shares, entry of a new investor, management buy‑out or intra‑group transfers – we focus on both tax and regulatory aspects. We analyse whether the transaction should be structured as a share deal or asset deal, taking into account Danish participation exemption rules, withholding tax on dividends (generally 27%, with possible reduction under participation rules or double tax treaties) and the impact on future profit distribution.

We also support you in:

planning and documenting group structures, including Danish holding companies and cross‑border ownership chains
assessing transfer pricing implications and the need to prepare Danish transfer pricing documentation
analysing thin capitalisation and interest limitation rules, including the general EBITDA‑based limitation for net financing expenses
aligning shareholder agreements and internal policies with the chosen ownership structure

For reorganisations involving employees, we help you identify obligations related to employment contracts, collective agreements, holiday pay, pension schemes and social security contributions, and reflect them correctly in the transaction documentation and accounting records.

Throughout the process we ensure that all changes are properly reflected in bookkeeping, annual reports and tax returns submitted to the Danish Tax Agency (Skattestyrelsen) and that deadlines for filing and registration are met. Our goal is to minimise tax risk, avoid double taxation and provide a transparent structure that supports your long‑term business strategy in Denmark.

Ongoing advisory for management decisions based on financial data and KPIs

Effective management decisions require more than intuition – they must be backed by up‑to‑date financial data, reliable forecasts and clearly defined KPIs. We provide ongoing advisory for companies operating in Denmark, helping management teams understand their numbers, react quickly to changes and stay compliant with Danish regulations while pursuing growth.

We start by reviewing your existing reporting and management information. Together we define key performance indicators tailored to your business model – for example revenue per employee, gross margin by product line, overhead ratio, cash conversion cycle, EBITDA margin or break‑even point. For Danish companies trading internationally, we also monitor currency exposure and the impact of exchange rates on margins and cash flow.

Based on your Danish chart of accounts and bookkeeping setup, we design management reports that go beyond standard statutory financial statements. This typically includes monthly or quarterly profit and loss statements, balance sheets, cash flow reports and budget vs. actual analyses. We ensure that your reports reflect Danish tax rules, including correct treatment of VAT (25% standard rate, exemptions and zero‑rated supplies), payroll taxes, holiday pay obligations and depreciation of fixed assets according to Danish practice.

Our advisory focuses on turning data into concrete decisions. We help you:

Interpret trends in revenue, costs and margins, and identify loss‑making products, contracts or branches
Monitor liquidity, working capital and credit terms to avoid cash shortages and late payment of Danish VAT, A‑tax (withholding tax on salaries) and labour market contributions
Assess the impact of salary adjustments, new hires or changes in employment terms on total personnel costs, including ATP contributions and holiday pay accruals
Plan investments and financing, taking into account Danish corporate tax (currently 22%) and the tax treatment of interest, leasing and depreciation
Evaluate different business scenarios – for example entering a new market, changing pricing, or restructuring operations – using financial projections and sensitivity analyses

We also support management in preparing and tracking budgets and rolling forecasts. This includes setting realistic revenue targets, cost ceilings and profitability goals, as well as defining early‑warning indicators such as declining gross margin, rising debtor days or increasing stock levels. For companies subject to Danish audit or review requirements, we help align internal reporting with external reporting so that management, owners and banks work with consistent figures.

For groups and foreign‑owned companies, we assist in reconciling Danish GAAP figures with group reporting requirements (for example IFRS or other group standards), ensuring that local KPIs are comparable with group benchmarks. We can also help prepare management presentations for boards, investors and banks, including covenant monitoring and documentation required for credit facilities in Denmark.

Our advisory is provided on a continuous basis, not only at year‑end. We can participate in regular management meetings, review monthly or quarterly results, and highlight risks and opportunities as they arise. This allows you to adjust your strategy, cost structure and investment plans in time, while staying within Danish tax and accounting rules and maintaining transparent, reliable financial information for all stakeholders.

Advice in other areas

Proaktif stands out not only for its specialization in areas related to running a company in Denmark, accounting and applications and appeals, but also offers extensive consulting in other important areas. Our services include:
- Consulting for individuals: We provide professional advice on employment and tax matters for individuals.
- Posting of employees from other EU countries to Denmark:: We offer support on the rules for posting employees, including types of posting, salary conditions, insurance and tax obligations for posted employees.
- IT Support: We help create and optimize websites, advise on application software, and offer support in various programming languages.

With extensive experience and versatility, Proaktif is able to provide professional assistance in important areas of your business in Denmark. Whether you need help with accounting, preparing applications and appeals, taxes or posting employees, Proaktif offers a flexible and personalized approach.