Denmark runs a highly digital compliance system. The Danish Business Authority (Erhvervsstyrelsen) keeps the central business register (CVR) and receives annual reports, the tax agency (Skattestyrelsen) handles corporate tax, VAT and payroll reporting, and almost everything is filed online. Late filings are not ignored. Fines are aimed at management personally, and persistent failure can lead to forced dissolution.

This guide covers the private limited company (ApS), the usual vehicle for a foreign-owned subsidiary, and notes where the public limited company (A/S) and a branch differ. It is written for founders and for legal, finance and operations teams.

Updated November 9, 2026. Danish deadlines depend on the accounting class of the company and on its financial year, so use the dates below as the usual pattern for a calendar-year ApS and confirm them with the Danish Business Authority and the tax agency.

Entity compliance Denmark: the quick answer

• Submit the annual report digitally to the Danish Business Authority no later than five months after the financial year-end, which is 31 May for a calendar-year company.

• File the corporate tax return, which professional sources place six months after year-end, so 30 June for a calendar-year company.

• Pay advance corporate tax in two instalments, which professional sources place on 20 March and 20 November.

• Keep the register of ownership and beneficial owners current, and file VAT, payroll and withholding reports on time.

What determines a Danish company's compliance requirements?

The accounting class and the legal form decide the content, the audit and the deadline. Danish law groups companies into classes B, C and D, with class B covering smaller companies, class C medium and large ones, and class D listed and state-owned companies. Professional sources state that class B and C companies have five months, while larger and listed companies have a shorter period, which sources put at three or four months.

Smaller companies can opt out of an audit if they stay below the thresholds, but they must still submit an annual report and a tax return. A foreign parent does not change the filing duties, but a group with related-party transactions has transfer pricing documentation duties.

Annual entity requirements in Denmark: the core checklist

1. Annual report to the Danish Business Authority

Companies submit the annual report through the authority's digital system, using structured data in the required format. The authority treats the day of receipt as decisive, so a late upload counts as late. The report usually contains a management review, an income statement, a balance sheet, notes and, where required, an auditor's statement. It becomes publicly available in the CVR. Branches of foreign companies file the foreign company's annual report with the same five-month rule measured from the foreign company's year-end, according to professional sources.

If the report is late, the authority first sends a reminder with a short extra period, which professional sources put at eight working days. After that, fines on management typically start around DKK 500 per day according to one adviser, and persistent failure can lead to compulsory dissolution. Treat the five-month date as firm.

2. Adoption at the general meeting

The annual report is adopted at the annual general meeting, which normally happens before the report is filed. A sole shareholder records the decision in writing. Keep the signed report, the minutes and any auditor's statement together.

3. Corporate tax return

Danish companies file the corporate tax return electronically through the tax agency's business portal. Professional sources place the deadline six months after year-end, so 30 June for a calendar-year company, with a possible extension to 30 September for non-calendar years. The rate is 22 percent, based on commonly published rates. Advance tax is paid in two instalments, and professional sources place them on 20 March and 20 November. Companies can pay a surcharge to avoid interest on late payment of the final tax.

4. Transfer pricing documentation

Professional sources say that transfer pricing documentation must exist by the corporate tax return deadline and be provided within 60 days of a request. Smaller groups below the thresholds have simplified or no documentation duties, so check your group's size.

5. Ownership and beneficial owner register

Danish companies register their ownership and beneficial owners with the Danish Business Authority and keep the register current. Professional sources note that shareholdings above a threshold are recorded, and that changes should be reported without delay. Check the current deadline for reporting changes with the authority.

Tax and indirect tax obligations

The standard VAT rate is 25 percent, based on commonly published rates, with no general reduced rates. VAT returns are filed monthly, quarterly or half-yearly depending on turnover, and intra-EU supplies require a sales listing. Payments to non-residents can attract withholding tax on dividends, interest and royalties, with EU rules and treaties reducing or removing it when conditions are met. Keep residency certificates for each recipient.

Payroll reporting uses a digital system, with monthly income reports for every employee. Employers withhold tax and pay contributions to the labour market and supplementary pension schemes.

Foreign-owned subsidiaries

Denmark welcomes foreign ownership. An ApS has a minimum share capital of DKK 40,000, according to professional sources, and is registered through the authority's online portal, normally within a few business days. The company needs a registered address in Denmark and a management that meets legal requirements, and foreign directors are allowed. Foreign corporate shareholders provide apostilled documents with translations where needed.

Banks apply due diligence to foreign-owned accounts and ask for the beneficial owner information. Intercompany loans, services and royalties need contracts and arm's-length pricing, and interest deductibility rules can limit deductions.

First-year and event-triggered obligations

In the first year, the company is registered in the CVR, receives its CVR number, registers for VAT, payroll and corporate tax, and opens a bank account. The first financial year can differ from twelve months, so choose the year-end deliberately. The first annual report covers the period from registration.

Events that trigger filings include a change of management, a transfer of shares, a capital change, a change of address, a merger and a dissolution. Most are reported through the online portal, and ownership changes need an update to the register.

Employment and local requirements

Danish employers must give written employment terms, pay holiday allowances through the holiday system, contribute to the statutory supplementary pension scheme and carry workplace injury insurance. Many sectors are covered by collective agreements that set pay and conditions, and the flexicurity model gives employers flexibility to dismiss with notice periods tied to service. Employees have strong rights to holiday and parental leave. Many foreign-owned subsidiaries use a local payroll provider.

Build a compliance calendar for Denmark

A compliance calendar turns the rules above into dated tasks with named owners. Start from the financial year-end and the incorporation anniversary, then add the recurring monthly and quarterly items. Review it each quarter, because deadlines, extensions and registry systems change.

• January to March: close the books and prepare the annual report.

• 20 March: first advance corporate tax instalment, according to professional sources.

• By 31 May: submit the annual report to the Danish Business Authority.

• By 30 June: file the corporate tax return and transfer pricing documentation.

• 20 November: second advance corporate tax instalment.

• Monthly or quarterly: VAT returns, payroll reports and withholding.

Common mistakes

• Missing the five-month report date because preparation started late.

• Assuming the report was filed because it was uploaded after the cutoff.

• Skipping advance tax and paying interest.

• Having no transfer pricing documentation ready at the return deadline.

• Leaving ownership data out of date after a change at the parent.

• Treating a reminder deadline as an extension.

Entity compliance Denmark: frequently asked questions

When is the Danish annual report due?

No later than five months after the end of the financial year, which is 31 May for a calendar-year ApS.

Where is the annual report filed?

Digitally with the Danish Business Authority, and it is publicly available in the CVR.

When is the corporate tax return due?

Professional sources place it six months after the year-end, which is 30 June for a calendar-year company.

What is the Danish corporate tax rate?

22 percent, based on commonly published rates.

What is the minimum capital for an ApS?

DKK 40,000, according to professional sources.

What happens if the report is late?

The authority sends a reminder and a short extra period, then management can be fined and the company can be dissolved.

How CoverPin can help

CoverPin helps finance, legal and operations teams track entity obligations across countries. See our international entities overview, learn about compliance advisory, or browse more guides in our legal and compliance resources.

This article is general information, not legal, tax or accounting advice. Confirm current requirements with the relevant authority or a qualified local adviser before acting.