{"id":5845,"date":"2025-02-17T14:03:58","date_gmt":"2025-02-17T13:03:58","guid":{"rendered":"https:\/\/dknopartners.com\/?page_id=5845"},"modified":"2025-02-18T08:39:40","modified_gmt":"2025-02-18T07:39:40","slug":"dansk-moms-og-skat","status":"publish","type":"page","link":"https:\/\/dknopartners.com\/en\/dansk-moms-og-skat\/","title":{"rendered":"Danish VAT and tax"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"5845\" class=\"elementor elementor-5845\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bbeb39 e-con-full e-flex e-con e-parent\" data-id=\"2bbeb39\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-30c2437 e-con-full e-flex e-con e-child\" data-id=\"30c2437\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c98f81a elementor-widget elementor-widget-heading\" data-id=\"c98f81a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">VAT and tax in Denmark<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-936a4cd elementor-widget elementor-widget-heading\" data-id=\"936a4cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">DKNO Partners advises you and your business<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47a4ae3 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"47a4ae3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"flex-shrink-0 flex flex-col relative items-end\"><div class=\"pt-0\"><div class=\"gizmo-bot-avatar flex h-8 w-8 items-center justify-center overflow-hidden rounded-full\"><div class=\"relative p-1 rounded-sm flex items-center justify-center bg-token-main-surface-primary text-token-text-primary h-8 w-8\"><div class=\"flex-shrink-0 flex flex-col relative items-end\"><div class=\"pt-0\"><div class=\"gizmo-bot-avatar flex h-8 w-8 items-center justify-center overflow-hidden rounded-full\"><div class=\"relative p-1 rounded-sm flex items-center justify-center bg-token-main-surface-primary text-token-text-primary h-8 w-8\">Understanding Danish VAT and tax is crucial to running a successful business in the Danish market. We guide you through the rules, help you with registration and ensure your business is compliant.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-355147c elementor-widget elementor-widget-button\" data-id=\"355147c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-shrink\" href=\"https:\/\/dknopartners.com\/en\/kontaktformular-2\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2acb5ab e-con-full e-flex e-con e-child\" data-id=\"2acb5ab\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-018441d e-con-full e-flex e-con e-parent\" data-id=\"018441d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-b4ab84e e-con-full e-flex e-con e-child\" data-id=\"b4ab84e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-19bcc55 e-con-full e-flex e-con e-child\" data-id=\"19bcc55\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-fb22aea e-con-full e-flex e-con e-child\" data-id=\"fb22aea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7eb30d3 elementor-widget elementor-widget-heading\" data-id=\"7eb30d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What does VAT and tax mean for your business in Denmark?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e477e1 elementor-widget elementor-widget-text-editor\" data-id=\"8e477e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"161\" data-end=\"268\">In Denmark, handling VAT and tax correctly is essential for running a business legally and efficiently.<\/p><p data-start=\"270\" data-end=\"623\"><strong data-start=\"270\" data-end=\"291\">VAT registration:<\/strong> <br \/>All businesses that sell goods or services subject to VAT must register for VAT if their turnover exceeds DKK 50,000 within a calendar year. This registration makes it possible to charge and report VAT correctly and to deduct input VAT on business expenses.<\/p><p data-start=\"625\" data-end=\"911\"><strong data-start=\"625\" data-end=\"642\">Corporate tax:<\/strong> <br \/>If you run a private limited company (ApS) or public limited company (A\/S), the company is tax resident in Denmark and must pay corporation tax on its taxable income. The corporate tax rate is 22% in 2025.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d0b3094 e-flex e-con-boxed e-con e-parent\" data-id=\"d0b3094\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b367e89 e-con-full e-flex e-con e-child\" data-id=\"b367e89\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6fa4f21 e-con-full e-flex e-con e-child\" data-id=\"6fa4f21\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-14339f9 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"14339f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">VAT registration requirements and benefits<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4617b3 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"e4617b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"119\" data-end=\"205\">To register your business for VAT in Denmark, you must first have a CVR number.<\/p><p data-start=\"207\" data-end=\"240\"><strong>Once you are registered, you need to:<\/strong><\/p><ul data-start=\"241\" data-end=\"514\"><li data-start=\"241\" data-end=\"299\">Charge 25 % VAT on most goods and services.<\/li><li data-start=\"300\" data-end=\"393\">Report VAT to the Danish Tax Agency via VAT reporting on TastSelv Erhverv.<\/li><li data-start=\"394\" data-end=\"514\">Pay Danish VAT when importing goods, with the option to deduct input VAT on business expenses.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-db245c5 e-con-full e-flex e-con e-child\" data-id=\"db245c5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-57d498d e-flex e-con-boxed e-con e-parent\" data-id=\"57d498d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1baffd5 e-con-full e-flex e-con e-child\" data-id=\"1baffd5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a4d975d e-con-full e-flex e-con e-child\" data-id=\"a4d975d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7e5d0f elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"c7e5d0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-176dbce elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"176dbce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Mums <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f93b8a5 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"f93b8a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>VAT is a tax that businesses collect on behalf of the government. The standard rate is 25 % and applies to most goods and services. However, certain services, such as healthcare and education, are exempt from VAT. Knowing the correct VAT rates is essential for correct invoicing and reporting.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7f7e3d2 e-con-full e-flex e-con e-child\" data-id=\"7f7e3d2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b3c0926 e-con-full e-flex e-con e-child\" data-id=\"b3c0926\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b490f6 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"7b490f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-717baf7 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"717baf7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">VAT registration<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d6086c elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"6d6086c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>All businesses with a turnover of more than DKK 50,000 within 12 months must register for VAT with the Danish Tax Agency. Registration makes it possible to collect VAT from customers and deduct VAT on business expenses.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2911286 e-con-full e-flex e-con e-child\" data-id=\"2911286\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-449ce00 e-con-full e-flex e-con e-child\" data-id=\"449ce00\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a74eee elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"1a74eee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88e227a elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"88e227a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax rates<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f64581 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"9f64581\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The corporate tax rate in Denmark is 22 % and applies to all ApS, A\/S and other taxable companies. The tax is calculated based on the company's profits and must be reported to the Danish Tax Agency via the annual tax return. A correct understanding of the tax system ensures that your company complies with the rules and avoids unnecessary fines.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-17bc0db e-con-full e-flex e-con e-parent\" data-id=\"17bc0db\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-7daf11f e-con-full e-flex e-con e-child\" data-id=\"7daf11f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-22146a9 e-con-full e-flex e-con e-child\" data-id=\"22146a9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-201804f e-con-full e-flex e-con e-child\" data-id=\"201804f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-114ee42 elementor-widget elementor-widget-heading\" data-id=\"114ee42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What do you need to know about tax in Denmark?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15a3e24 elementor-widget elementor-widget-text-editor\" data-id=\"15a3e24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>As a company in Denmark, you must pay tax on your company's profits. The tax rate depends on your company form and business type. Correct tax reporting also requires ongoing compliance with Danish bookkeeping and accounting rules.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-efca59f e-flex e-con-boxed e-con e-parent\" data-id=\"efca59f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ce3f684 e-con-full e-flex e-con e-child\" data-id=\"ce3f684\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5e77a4f e-con-full e-flex e-con e-child\" data-id=\"5e77a4f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8eb77e3 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"8eb77e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c954c23 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"c954c23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Employer liability<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-294dbed elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"294dbed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"119\" data-end=\"563\">If your company has employees in Denmark, you must comply with the employer liability rules. The company must pay labour market contributions (8 %) and ATP contributions for each employee. In addition, salary, tax and social security contributions must be reported via the eIncome system at the Danish Tax Agency. If the company fulfils the criteria, it must also offer a mandatory pension scheme (ATP and possibly company pension) for employees.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bcb090b e-con-full e-flex e-con e-child\" data-id=\"bcb090b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d671e68 e-con-full e-flex e-con e-child\" data-id=\"d671e68\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e8487b0 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"e8487b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69755ea elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"69755ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Advance tax and deductibility<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22f5e14 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"22f5e14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>All companies in Norway must pay withholding tax based on expected profits. The Norwegian Tax Administration calculates the withholding tax based on previous years' accounts, but you can request an adjustment if the company's financial situation changes. In addition, there are a number of deductions that can reduce tax liability, including operating expenses such as office rent and software, travel expenses such as transport and accommodation, and investments in machinery and equipment that can often be amortised over time.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4144b61 e-con-full e-flex e-con e-child\" data-id=\"4144b61\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3eb0beb e-con-full e-flex e-con e-child\" data-id=\"3eb0beb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7483421 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"7483421\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d73768 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"0d73768\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dividend taxation and special rules<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7351e41 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"7351e41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1131\" data-end=\"1454\">As the owner of an ApS or A\/S, you are only taxed when dividends are paid out. The dividend tax is 27 % up to DKK 58,900 (2025) and 42 % for amounts above this limit. In addition, certain industries may be subject to special tax rules, such as the energy sector, where special duties and taxation rules may apply.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d06a65b elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"d06a65b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-633dbe4 e-con-full e-flex e-con e-child\" data-id=\"633dbe4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-11e0434 e-con-full e-flex e-con e-child\" data-id=\"11e0434\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c943dd elementor-widget elementor-widget-heading\" data-id=\"9c943dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tax reporting and financial statement requirements<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9669463 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"9669463\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>As a business in Denmark, it's important to keep on top of tax reporting and annual accounts to ensure your company complies with legislation and avoids unnecessary fines. Below is a checklist of the most important requirements and deadlines that Danish businesses need to be aware of.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c51ffd9 elementor-widget__width-initial elementor-widget elementor-widget-eael-feature-list\" data-id=\"c51ffd9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-feature-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"-icon-position-left -tablet-icon-position-left -mobile-icon-position-left\">\n\t\t\t<ul id=\"eael-feature-list-c51ffd9\" class=\"eael-feature-list-items circle stacked  eael-feature-list-vertical\" data-layout-tablet=\"vertical\" data-layout-mobile=\"vertical\">\n\t\t\t                <li class=\"eael-feature-list-item elementor-repeater-item-7980b0f\">\n                    \n\t\t\t\t\t\t<div class=\"eael-feature-list-icon-box\">\n\t\t\t\t\t\t\t<div class=\"eael-feature-list-icon-inner\">\n\n\t\t\t\t\t\t\t\t<span class=\"eael-feature-list-icon fl-icon-0\">\n\n\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"eael-feature-list-content-box\">\n                            <h2 class=\"eael-feature-list-title\">Submission of annual accounts<\/h2>\t\t\t\t\t\t<p class=\"eael-feature-list-content\">All ApS and A\/S must submit their annual accounts to\n<a href=\"https:\/\/erhvervsstyrelsen.dk\/\" target=\"_blank\" rel=\"noopener\">The Danish Business Authority<\/a>.\nThis ensures that your company's financial information is recorded correctly and becomes publicly available. The deadline depends on the financial year, but is typically 6 months after the end of the financial year.<\/p>\n\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/li>\n\t\t\t\t                <li class=\"eael-feature-list-item elementor-repeater-item-f15f863\">\n                    \n\t\t\t\t\t\t<div class=\"eael-feature-list-icon-box\">\n\t\t\t\t\t\t\t<div class=\"eael-feature-list-icon-inner\">\n\n\t\t\t\t\t\t\t\t<span class=\"eael-feature-list-icon fl-icon-1\">\n\n\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"eael-feature-list-content-box\">\n                            <h2 class=\"eael-feature-list-title\">Submission of tax return<\/h2>\t\t\t\t\t\t<p class=\"eael-feature-list-content\">Your company must submit tax information annually to\n<a href=\"https:\/\/www.sktst.dk\/\" target=\"_blank\" rel=\"noopener\">The Tax Agency<\/a>.\nThe deadline for corporate tax reporting is usually 1 July of the year following the end of the financial year. It is important to ensure that all information is correct and submitted on time to avoid penalties.<\/p>\n\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/li>\n\t\t\t\t                <li class=\"eael-feature-list-item elementor-repeater-item-629879d\">\n                    \n\t\t\t\t\t\t<div class=\"eael-feature-list-icon-box\">\n\t\t\t\t\t\t\t<div class=\"eael-feature-list-icon-inner\">\n\n\t\t\t\t\t\t\t\t<span class=\"eael-feature-list-icon fl-icon-2\">\n\n\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"eael-feature-list-content-box\">\n                            <h2 class=\"eael-feature-list-title\">Audit of the financial statements<\/h2>\t\t\t\t\t\t<p class=\"eael-feature-list-content\">Companies that exceed certain size thresholds must have their accounts audited by an accountant. This is especially true for larger companies and ensures the credibility and accuracy of the accounts. Smaller companies may be exempt from the audit requirement in some cases.<\/p>\n\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/li>\n\t\t\t\t                <li class=\"eael-feature-list-item elementor-repeater-item-d0ab7eb\">\n                    \n\t\t\t\t\t\t<div class=\"eael-feature-list-icon-box\">\n\t\t\t\t\t\t\t<div class=\"eael-feature-list-icon-inner\">\n\n\t\t\t\t\t\t\t\t<span class=\"eael-feature-list-icon fl-icon-3\">\n\n\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"eael-feature-list-content-box\">\n                            <h2 class=\"eael-feature-list-title\">Payment of advance tax<\/h2>\t\t\t\t\t\t<p class=\"eael-feature-list-content\">Withholding tax is collected in two instalments throughout the year, based on the company's expected profits. If your company's finances change, you can request an adjustment of the withholding tax to avoid under- or overpayment.<\/p>\n\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2c19172 e-con-full e-flex e-con e-parent\" data-id=\"2c19172\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-535b2e6 e-con-full e-flex e-con e-child\" data-id=\"535b2e6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-334f37b e-con-full e-flex e-con e-child\" data-id=\"334f37b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-10e20ea elementor-widget elementor-widget-heading\" data-id=\"10e20ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Get a handle on Danish VAT and tax with DKNO Partners<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7825a8b elementor-widget elementor-widget-text-editor\" data-id=\"7825a8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Navigating Danish VAT, tax and business finance regulations can be a complex task, especially when it comes to registration, tax reporting and employer liability requirements. With the right advice, you can ensure your business meets all requirements while optimising the financial opportunities available in Denmark.<\/p><p>Do you need further help with the application or registration? <a href=\"https:\/\/dknopartners.com\/en\/kontaktformular-2\/\"><strong>Contact us here<\/strong><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-893a5fc e-con-full e-flex e-con e-child\" data-id=\"893a5fc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Moms og skat i Danmark DKNO Partners r\u00e5dgiver dig og din virksomhed At forst\u00e5 dansk moms og skat er afg\u00f8rende for at drive en succesfuld virksomhed p\u00e5 det danske marked. Vi guider dig gennem reglerne, hj\u00e6lper dig med registrering og sikrer, at din virksomhed overholder lovgivningen. Kontakt os Hvad betyder moms og skat for din [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5845","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/dknopartners.com\/en\/wp-json\/wp\/v2\/pages\/5845","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dknopartners.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/dknopartners.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/dknopartners.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dknopartners.com\/en\/wp-json\/wp\/v2\/comments?post=5845"}],"version-history":[{"count":10,"href":"https:\/\/dknopartners.com\/en\/wp-json\/wp\/v2\/pages\/5845\/revisions"}],"predecessor-version":[{"id":5856,"href":"https:\/\/dknopartners.com\/en\/wp-json\/wp\/v2\/pages\/5845\/revisions\/5856"}],"wp:attachment":[{"href":"https:\/\/dknopartners.com\/en\/wp-json\/wp\/v2\/media?parent=5845"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}