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Starting a Business · Denmark

How to start a business in Denmark as a foreigner (2026)

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Denmark shaded by its starting a business status

Starting a business in Denmark as a foreigner: easy.

FrameworkDanish Companies Act (Selskabsloven) administered by the Danish Business Authority (Erhvervsstyrelsen); digital incorporation via virk.dk; FDI screening under the Investment Screening Act (Act No. 842/2021) for sensitive sectors

Denmark is one of the easiest places in the EU to start a company: foreigners can own 100% of a Danish entity, incorporation is fully digital through the Danish Business Authority's virk.dk portal, and a CVR (company number) is typically issued within minutes once documents and capital are in place. The minimum share capital for a private limited company (ApS) was halved from DKK 40,000 to DKK 20,000, effective 27 February 2025, further lowering the barrier to entry. Sector-neutral registration is not restricted, but foreign investments in certain sensitive sectors (defence, dual-use, critical infrastructure/tech) require prior authorisation under the Investment Screening Act.

Key points

Foreign ownership

100% foreign ownership is permitted with no general residency requirement for shareholders or directors; there are no nationality caps on ordinary businesses. Sensitive sectors are subject to prior authorisation or voluntary notification under the Investment Screening Act, administered by the Danish Business Authority.

Minimum capital (ApS)

The private limited company (ApS) minimum share capital was reduced from DKK 40,000 to DKK 20,000 by an amendment to the Danish Companies Act adopted 19 December 2024, effective 27 February 2025. Capital may be paid in cash or in kind.

Registration steps

Core steps: (1) choose a form (ApS, A/S, branch, sole proprietorship); (2) prepare founding documents (memorandum, articles, management); (3) deposit share capital to a bank or attorney client account; (4) register online via virk.dk 'Start Company' using MitID or eIDAS-compliant foreign eID; (5) receive CVR number and register for VAT/tax with Skattestyrelsen.

Timeline & fees

Online incorporation typically issues a CVR number within minutes to a few business days; the state registration fee is DKK 670. Practical setup (bank account onboarding, MitID for foreign founders) often extends to 4–8 weeks in total.

Digital ID challenge for foreigners

The online self-service normally requires a Danish CPR number and MitID. Foreign founders without MitID can use an eIDAS-approved foreign eID, appoint a Danish agent/attorney with MitID, or file the paper form 'Start-40.112' (Registration of Non-Danish Company).

Overall business environment

Denmark consistently ranks among the top economies globally for ease of doing business (4th of 190 in the last World Bank Doing Business report and 1st in Europe), reflecting fast digital procedures, transparent rules, and predictable enforcement.

Timeline - major decisions & events

Feb 27, 2025guidance
Danish Business Authority completes systems for DKK 20,000 ApS registration

Erhvervsstyrelsen finished the IT/system changes needed to make it practically possible to register a private limited company (ApS) with the new reduced DKK 20,000 minimum capital, completing implementation of the December 2024 reform.

LEAD | Rödl
Jan 1, 2025law
Companies Act reforms take effect: lower ApS capital, crowdfunding, shareholder-loan liberalisation

Amendments to Selskabsloven entered into force halving the ApS minimum capital from DKK 40,000 to DKK 20,000, permitting public share offerings/equity crowdfunding by private limited companies, and repealing the strict shareholder-loan provisions (§§210-212).

Plesner
Dec 21, 2024law
Folketing adopts bills L71 & L72 amending the Companies Act

The Danish Parliament passed the bills amending Selskabsloven and the Financial Statements Act, formalising the reduced ApS capital requirement and new financing options ahead of their 1 January 2025 entry into force.

Moalem Weitemeyer
Nov 5, 2024law
Government introduces bill to ease company-formation rules

The Minister for Economic and Business Affairs tabled the bill to amend the Companies Act, proposing the DKK 20,000 ApS capital floor and equity crowdfunding, implementing parts of the Entrepreneurship Package.

Poul Schmith
Jun 21, 2024guidanceofficial
Entrepreneurship Package agreed by broad parliamentary majority

The government and most parties signed the 'Iværksætterpakke' of 41 initiatives (about DKK 2.2bn for 2024-2026) to ease capital access, cut taxes and reduce administrative burdens for startups, including the pledge to lower the ApS capital requirement.

Danish Business Authority
Apr 15, 2019lawofficial
Entrepreneur company (IVS) abolished; ApS capital lowered to DKK 40,000

Parliament abolished the DKK 1-capital IVS form citing fraud and unpaid tax risks (last new registration 8 April 2019), gave existing IVS two years to convert to ApS, and reduced the ApS minimum capital from DKK 50,000 to DKK 40,000.

U.S. Department of State
Jan 1, 2014lawofficial
Entrepreneur company (Iværksætterselskab/IVS) introduced

Via bill L 152, Denmark created the IVS, a low-barrier variant of the ApS allowing incorporation with just DKK 1 in capital (with mandatory profit retention), modelled on Germany's Unternehmergesellschaft to spur new business formation.

Folketinget
Jan 1, 2012lawofficial
Danish Business Authority (Erhvervsstyrelsen) established

The Danish Business Authority was created as the central regulator for company registration, operating the CVR register and the digital Virk self-service portal through which capital companies are registered (typically within 24 hours).

Danish Business Authority
Mar 1, 2010law
New consolidated Companies Act (Selskabsloven) enters into force

A single modernised Companies Act replaced the separate Public Companies Act and Private Companies Act, unifying and simplifying the rules governing both A/S and ApS companies and forming the framework still in use today.

Mondaq
Jan 1, 1999lawofficial
Central Business Register (CVR) established

Denmark created the CVR as the state's master register assigning every business a unique eight-digit CVR number, the foundational identifier and single point of registration for all companies operating in Denmark.

Statistics Denmark

Denmark - other topics

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