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 2020.

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

The Danish Parliament (Folketinget) has passed an aid package for corona-hit businesses
This means that the tax return declaration deadline has been extended.

Please read more at www.skat.dk/corona-aid 

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

Reporting in E-tax for businesses

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 40,000 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 www.virk.dk for further information in Danish about various types of companies, how they are established, registered, etc.

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

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 may be dissolved either by means of a declaration according to section 216 of the Danish Company Act (Selskabsloven) or by liquidation according to sections 217-224 of the Company Act.

Dissolving your company by means of a payment declaration according to section 216 of the Company 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)

Cancel company obligations at www.indberet.virk.dk (in Danish only)

  • Calculate VAT and tax, file VAT returns and tax returns and pay VAT and A-tax, etc. up to and including the dissolution date you stated at www.indberet.virk.dk. (If we have calculated your VAT and tax for some periods, you should also report these periods)

File your VAT return, A-tax etc. in E-tax for businesses (in Danish only)

  • Pay all company debt to relevant creditors, including us, irrespective of whether the debt is due or not.

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 tonotify the Danish Business Authority (Erhvervsstyrelsen) stating that all debt has been paid and that it has been decided to dissolve the company. You find the payment declaration on

Download a payment declaration (in Danish only)

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 (in Danish only)

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

Dissolving your company by means of liquidation (tax quittance)

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.

NemID

When you wind up your company at www.indberet.virk.dk, your company NemID 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.

Please see our legal guide (in Danish) for further legal information.