Non-Danish companies owning Danish property

All companies owning real property in Denmark must apply for registration by completing form 40.112 (Registration of Non-Danish Company - virk.dk) or Danish form 40.110 (Registrering af udenlandsk virksomhed - virk.dk), stating the reason for the tax liability.
Register real property ownership by ticking box 11 ‘The company owns real property’.

See box 14 for further information.

The Danish Business Authority (Erhvervsstyrelsen) is responsible for allocating CVR numbers.
See the Business Authority’s guidelines: How to register - Registration of Non-Danish Company (virk.dk)

The form and supporting documentation must be emailed to the Danish Business Authority at: virksomhed@erst.dk or sent by regular post to the address stated on the form.

The obligation to register is linked to the obligation to report (when applicable).

Corporation tax

When the accounts have been finalised, corporation tax must be paid on any profit the company has made, and the adjustment must be reported to the Tax Agency in the tax return.

Submitting the tax return

Companies etc. must submit the tax return digitally in E-tax Corporation Tax (TastSelv Selskabsskat). The reporting deadline is generally 6 months after the end of the income year and is displayed in the tax return (oplysningsskema/selvangivelse) section in E-tax Corporation Tax.

How to submit the tax return:

1. Log on to E-tax for businesses (TastSelv Erhverv)
2. Select Skat for selskaber m.fl. (Tax for companies etc.)
3. Select Selskabsskat (Corporation tax)
4. Select Selskabsskat (Corporation tax) again
5. Select Oplysningsskema (selvangivelse) (Tax return)
6. Select the correct income year from the drop-down menu and click Skift visning to show the correct income year
7. Select Begynd indberetning (Start reporting)
8. Continue reporting until Kvittering (Receipt) is shown

If the tax return is not duly submitted within deadline, the company will be charged a penalty of DKK 200 for each day after the deadline has passed. 
The maximum penalty is DKK 5,000 per income year.

Tax assessment notices

If the company has outstanding tax to pay, the Danish Tax Agency will send an annual tax assessment notice in October.

Please note: To avoid additional interest and fees, the outstanding tax must be paid before the deadline stated in the tax assessment notice.

When paying from a non-Danish bank account, it is strictly mandatory to use the IBAN number, SWIFT code and account number stated below. The company must also state its CVR number in the ‘Message to recipient’ field.

IBAN number: DK87 0216 4069 1633 94
SWIFT code: DABADKKK
Account number: 02164069163394
Account holder: Danish Tax Agency
Message to recipient: 8-digit CVR number (write only numbers without spaces in this field)

If you need help submitting the tax return or have any questions about your tax return, please contact us.

By telephone

Call us on +45 72 22 28 82.

In writing

You can

• write to us using the contact form at skat.dk/contact. Select Other queries and Without logging on if the company doesn’t have a CVR number, or
• write directly to raadgiver@sktst.dk.
  State your mobile number and email address for quick and secure communication via Bluewhale.