Introduction to companies and foundations

Companies in Denmark pay a number of taxes and duties to the Danish state each year, including corporation tax. Generally, corporation tax is calculated based on the profit of the company. It’s also called the taxable income of the company. In 2024, the corporation tax rate is 22%. So, if the company profit is DKK 100,000, corporation tax will be DKK 22,000.
However, it’s important to note that the corporation tax rate may vary from year to year.

Section 1 of the Danish Corporation Tax Act specifies the type of companies that have to pay corporation tax. To pay this tax correctly, you have to complete a tax return and pay tax on account. Let’s help you find out how you report company tax via E-tax for companies (TastSelv Erhverv Selskabsskat) and access the confirmation of receipt of your tax return.

Please be aware of:

Tax return
The deadline is usually six months after the end of the income year.

Tax on account
The payment deadlines are 20 March and 20 November 2025.

Dividends and dividend tax
Declare and pay by no later than the 10^th after the month when the distribution was approved.

Other important deadlines also apply to your business, including VAT and payment of salary.

Reporting in E-tax for businesses

If you need a declaration when you close your company, please see below under Dissolving your company for further information.

There are various types of companies:

Private limited companies (Anpartsselskaber (APS))
Public limited companies (Aktieselskaber (A/S))
Limited partnership company (Partnerselskaber (P/S))

These companies require a start-up capital of between DKK 20,000 and 400,000, depending on the type of company. A company is owned by the person(s) or businesses holding the shares of the company. The companies are independent legal entities and the owners are not personally liable for the company debt.

Please see virk.dk for further information in Danish about various types of companies, how they are established, registered, etc.

At virk.dk you can also read in Danish about various corporate forms when you want to set up your own business as a company.

When you stop running a company, it can be dissolved by a statement according to section 216 of the Danish Companies Act (Selskabsloven) or liquidation (tax quittance) according to sections 217-224 of the Companies Act.

If you want to dissolve your company by means of a payment declaration, according to section 216 of the Company Act, you should submit your request to us within one month after you have closed your company. Please remember to enclose the following:

The company tax return for the dissolution period (from the start of the income year and until the closing date for tax purposes)
Breakdown of the joint taxation income (if it is a consolidated company).

Please note that before you submit your request you should:

Cancel all the reporting obligations of the company (such as VAT, employer-related taxes, payroll tax, excise duties, registration as importer and/or exporter) at indberet.virk.dk.

Calculate, report and pay VAT and tax, etc. up to and including the dissolution date you stated at virk.dk. If we have calculated your VAT and tax for some periods, you should also report these periods. Your report VAT and A-tax, etc. in E-tax for businesses.

Pay any company debt to relevant creditors, including us, irrespective of whether the debt is due or not. Read more about payment to your tax account

If you are unsure of whether your company has any debt, please call the Danish Debt Collection Agency (Gældsstyrelsen) on 45 70 15 73 04.

Check before you request a declaration (in Danish only)

Request a declaration (in Danish only)

When you have attended to all relevant matters, we will issue a payment declaration stating that currently the company has no debt us/the Tax Agency. We only issue payment declarations that can be adjusted due to future changes.

The owners of the company must present a payment declaration to notify the Danish Business Authority (Erhvervsstyrelsen) stating that all debt has been paid and that it has been decided to dissolve the company. Download payment declaration in Danish at virk.dk.

All owners must sign the payment declaration and names and addresses of all owners must be stated.

You submit this payment declaration along with the declaration issued by the Danish Tax Agency to the Danish Business Authority.

Submit a payment declaration at virk.dk

The Danish Business Authority should receive the payment declaration by no later than two weeks after it has been signed.

If you want to dissolve your company by means of liquidation, you must submit a request for tax quittance to us. Please enclose the following information:

Accounts until the date of dissolution (final or draft liquidation accounts)
Calculation of taxable income until the date of dissolution (final or draft)
Company tax return (if it has not already been submitted)
Breakdown of the joint taxation income (if it is a consolidated company).

Once all matters have been attended to, we will issue a tax quittance.

In order to liquidate a company, the owners of the company must decide to let the company go into liquidation and appoint a liquidator at a general meeting.

The liquidator is responsible for selling the company assets in bulk or separately (such assets could be computers, inventory, furniture, cars, machinery, property and goodwill).

The liquidator is responsible for dissolving the company and acts as the company decision-maker from the submission of notice of liquidation to the Danish Business Authority. The notice of liquidation must be submitted to the Danish Business Authority by no later than two weeks from when the decision was made at the general meeting.

The Danish Business Authority registers that the company goes into liquidation and publicly announces that creditors may submit their claims within three months. After these three months, the liquidator handles any claims and ensures that the final liquidation accounts are prepared.

At a general meeting, owners of the company must approve the final liquidation accounts and conclusively decide to liquidate the company. The notice of for final liquidation should be submitted to the Danish Business Authority by no later than two weeks from the date when the decision was made at the general meeting.

Subsequently, the Danish Business Authority registers the liquidation and that the company has been dissolved.

MitID

When you wind up your company at virk.dk, your company MitID and thereby also your employee access are also closed. As a result, you no longer have access to make any declarations. If you need to file your VAT return, for example, or something else for the last time after you have closed your company, you should order an E-tax password at www.skat.dk (in Danish only).

Your password will be sent by regular post to your company address, and the processing time may be up to six working days. Therefore, do not leave it to the last minute to order your E-tax password.

Reporting profit/loss when your company is dissolved

When you dissolve your company, you have to report your profit or loss in your preliminary income assessment and in your tax assessment notice.

For further legal information in Danish see our legal guide .

Limited acces to E-tax (TastSelv)

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Introduction to companies and foundations

Please be aware of:

Please note that before you submit your request you should:

MitID

Reporting profit/loss when your company is dissolved

Introduction to companies and foundations

Please be aware of:

Overview of corporate forms

Get off to a good start with your new company

More about E-tax for companies

Dissolving your company