Introduction to companies and foundations
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.
The payment deadline for the third optional tax on account 2026 is 1 February 2027.
- Dividends and dividend tax
Declare and pay by no later than the 10th after the month when the distribution was approved.
Other important deadlines also apply to your business, including VAT and payment of salary.
Report in E-tax for companies (DIAS) via 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 read more in Danish under Start din egen virksomhed (Start your own business) about how to establish and register a business at virksomhedsguiden.dk.
You can also try the Danish Business Authority's guide to finding the right type of business at virksomhedsguiden.dk.
Let's help you with tax issues that you need to pay attention to with your new company at Start-up med skat for selskaber (Currently only in Danish).
You can also see our videos for companies to get a run down of the basic rules relevant to companies.
Duration 14:00 minutes
Start the video, click 'CC' to enable subtitles and then click the wheel to select language next to captions.
Click the 2 arrows for full screen.
Please see Declaring corporation tax for guidance and answers to some of your questions to E-tax for companies.
When you stop running a company, it can be dissolved either by a declaration according to section 216 of the Danish Companies Act or liquidation according to sections 217–224 of the Companies Act.
If you want to dissolve your company by means of a payment declaration, you must request a section 216 declaration from us within 1 month after you have closed your company. You do this by submitting a request to us in E-tax for companies (DIAS) via our online self-service system E-tax for businesses (TastSelv Erhverv).
Before you send us the request, you must:
- Cancel all the company’s obligations (for example VAT, A-tax, payroll tax, excise duties, importer and exporter registration) Luk virksomhed (Close company) (virk.dk).
- Calculate, declare and pay VAT and A-tax etc. up to and including the date you have stated as the dissolution date at indberet.virk.dk. If we have previously assessed declarations for your company, you must also declare for those periods. You must declare VAT, A-tax etc. in E-tax for businesses (TastSelv Erhverv).
- Pay all the company’s debt (both due and not due) to creditors, including us, via the Tax Account. Read more about How to pay taxes and duties to your business Tax Account.
If you're unsure of whether the company has any debt to the Danish Debt Collection Agency, you can call them on +45 70 15 73 04.
Chek before you request a declaration from the Tax Agency
How to request a declaration
- Log on to E-tax for businesses (TastSelv Erhverv)
- Select Skat for selskaber m.fl. (Tax for companies etc.) > Selskabsskat (Corporation tax) > Selskabsskat (Corporation tax)
- Select Grundregistrering (Basic registration) and click Anmodning om ophør (Request cessation)
- Select Opløsning med betalingserklæring (Dissolution with payment declaration), fill in all required fields, and attach any additional documentation
- Select Udfyld kontaktinformation (Fill in contact details), and fill in all fields
- Select Se konsekvens (See consequence)
- Verify the information entered, and then select Indberet ansøgning (Submit application)
- Submit the company’s final tax return. Please note: If you do not approve and submit the final tax return, we will not be able to process your request.
Once all the formalities are in order, we will issue a declaration confirming that the company currently has no debt to the Tax Agency. We only issue declarations subject to subsequent changes.
The owners of the company must also submit a payment declaration to the Danish Business Authority (Erhvervsstyrelsen) confirming that all debt has been paid and that it has been decided to dissolve the company. You can download the payment declaration at virk.dk
All owners must have signed the payment declaration, and names and addresses of all owners must be stated.
This payment declaration, along with the declaration you have received from the Tax Agency, must be sent to the Danish Business Authority.
Submit payment declaration (virk.dk)
The payment declaration must have been received by the Danish Business Authority no later than 2 weeks after it has been signed.
If you want to dissolve your company by means of liquidation, you can submit a request for tax quittance to the Tax Agency with the following documents attached:
- Financial statements until the date of dissolution (final or draft for final financial statements on liquidation)
- Calculation of taxable income until the date of dissolution (final or draft)
- Company tax return (if it has not already been submitted)
- Specification of joint taxation income (if a group company).
Once all the formalities are in order, we will issue a tax quittance.
In order to liquidate a company, the owners of the company must first decide to let the company enter into liquidation and appoint a liquidator at a general meeting.
The liquidator is responsible for selling the activities of the business either as a whole or as individual assets (for example computers, stocks, furniture, vehicles, machinery, real properties and goodwill).
The liquidator is responsible for dissolving the company and acts as the company decision-maker from when the application for liquidation has been submitted to the Danish Business Authority. The application for liquidation must be submitted to the Danish Business Authority no later than two weeks after the decision has been made at the general meeting.
The Danish Business Authority registers that the company will enter into liquidation and, at the same time, publishes a notice that creditors can file their claims against the company within three months. After the three-month period, the liquidator will handle any claims and ensure that the final financial statements on liquidation are prepared.
At a general meeting, the company’s owners must approve the final financial statements on liquidation and make the final decision to liquidate the company. The application for final liquidation must be submitted to the Danish Business Authority no later than two weeks after the decision has been made at the general meeting.
The Danish Business Authority will then register that the liquidation has been completed and that the company has been dissolved.
Declaration of liquidation proceeds when your company is dissolved
When your company is dissolved, you must be aware that, as of 1 January 2025, new rules apply to the declaration of liquidation proceeds.
How to declare liquidation proceeds for companies and investment funds (Currently only in Danish)
Declaration of profit/loss when your company is dissolved
When you dissolve your company, you must declare profit or loss in your preliminary income assessment and tax assessment notice.
How to declare profit/loss for the company
MitID
When you close your company at indberet.virk.dk, your company MitID, and consequently also your employee access, will be deactivated, which means that you will no longer have access to submit declarations and reports. If, for example, you are to declare VAT or other tax for the last time after you have closed your company, you must therefore order an E-tax password.
The password will be sent by post to the company’s business address, and there may be a processing time of up to 6 days. Therefore, be sure to order the password in good time so that you will receive it before you need to submit your declaration.
For further legal information in Danish see our legal guide .