Setting up in Denmark

The Danish legal system is based on a modified civil code.

One particular feature of Danish law is that there are no civil codes, as for instance in France and Germany, but that the civil law rules are found in specific legislation or are established by practice.

Because Denmark is a civil law country, traditional features of the common law system such as trusts do not exist in Denmark.

Denmark has, however, adopted a companies act. The new act came fastly into force on 1 March 2010. Certain parts of the act require trimming and the development of the Danish Commerce and Companies Agency's IT systems. So if you are planning to set up a business in Denmark, we strongly advise that you contact us.

The information is not exhaustive and is based on conditions by June 2009. For further information please contact Anders Oreby Hansen (tax) or Stig Bigaard (corporate).

Company formation   Tax law
1. Governance   1. Corporate income tax
    1.1 Governance structure in a Danish limited company   2. Taxation of dividends and capital gains
2. Formation of a Danish company   3. Personal income tax
3. Company documents   4. Taxes on capital and real estate
4. Financial obligations    5. Value added tax
5. Management   6. Oil and gas taxation
6. Overview   7. Transfer pricing
    8. Filing of tax returns