🇩🇰 Danish Companies Act (Selskabsloven) & SIRI Regulations
Denmark ApS Formation & SIRI Residence Permit Calculator
Model total incorporation capital and mandatory government fees for establishing a Danish Limited Liability Company (Anpartsselskab - ApS), alongside statutory immigration thresholds under the Danish Agency for International Recruitment and Integration (SIRI).
Statutory Baseline Snapshot 2025/2026 Rules
Minimum Share Capital
40,000 DKK
Selskabsloven § 1 requirement
Erhvervsstyrelsen CVR Fee
670 DKK
Digital state registration
Pay Limit Threshold
487,000 DKK/yr
Belobsordningen salary floor
Corporate Tax Rate
22.0% Flat
Selskabsskat on net profit
Company & Visa Parameters
DKK
Must be fully deposited in bank account or verified by auditor.
DKK/yr
Must meet SIRI threshold paid into Danish bank account.
Total Day-1 Outlay
42,170 DKK
Includes share capital + setup & KYC fees
SIRI Eligibility Status
✓ Qualifies for Pay Limit
+33,000 DKK above statutory threshold
Incorporation Expense Breakdown Erhvervsstyrelsen & Professional
Minimum Deposited Share Capital (ApS Asset)
Erhvervsstyrelsen State Filing Fee (Virk.dk) 670 DKK
Legal, Auditor & Drafting Package 0 DKK
Corporate Bank Account Setup (Erhvervskonto KYC) 1,500 DKK
SIRI Case Processing Fee (Immigration) 3,315 DKK
Net Non-Recoverable Expenses 5,485 DKK
Ongoing Annual ApS Statutory Burden
Corporate Tax (Selskabsskat)
22.0%
Acontoskat paid semi-annually in March & Nov.
Annual Report Filing
Regnskabsklasse B
Deadline 6 months following fiscal year-end.
Audit Exemption
Opt-Out Permitted
Available if balance sheet < 4M DKK, revenue < 8M DKK.
Statutory Entity Comparison: ApS vs. A/S vs. Sole Proprietorship (Enkeltmandsvirksomhed)
Comparative analysis under the Danish Companies Act (Selskabsloven) and Danish Agency for International Recruitment and Integration (SIRI).
| Feature / Requirement | ApS (Anpartsselskab) | A/S (Aktieselskab) | Enkeltmandsvirksomhed |
|---|---|---|---|
| Minimum Capital Requirement | 40,000 DKK | 400,000 DKK | 0 DKK |
| Shareholder Liability | Limited to capital subscribed | Limited to capital subscribed | Unlimited personal liability |
| State Registration Fee (Virk.dk) | 670 DKK | 670 DKK | 0 DKK |
| Governing Bodies Required | Executive Board (Direktion); Board optional | Board of Directors (Bestyrelse) + Direktion mandatory | Individual owner only |
| Annual Financial Report Filing | Mandatory to Erhvervsstyrelsen | Mandatory to Erhvervsstyrelsen | Tax declaration only (unless VSO) |
| Corporate Tax Treatment | 22.0% Selskabsskat | 22.0% Selskabsskat | Personal income tax up to ~52.07% (or VSO 22%) |
| SIRI Visa Eligibility (Non-EU) | Eligible via Pay Limit / Fast-Track / Startup | Eligible via Pay Limit / Fast-Track | Excluded from employment permit schemes |
MS
Verified Author & Regulatory Systems Architect
Engr. Muhammad Shahzad
Principal Systems Engineer & Danish Regulatory Compliance Lead
Specialized in Scandinavian corporate formation statutes, European cross-border entity structures, and algorithmic modeling of Nordic immigration standards. Author of automated regulatory validation frameworks across European commercial registries.
🏛️ Selskabsloven & Erhvervsstyrelsen • 🛂 SIRI Work Permit Statutory Rules • View Author Credentials →
Frequently Asked Questions (FAQ)
What is the statutory minimum capital to form an ApS in Denmark?
Under the Danish Companies Act (Selskabsloven § 1), an Anpartsselskab (ApS) requires a minimum subscribed share capital of 40,000 DKK. This capital must be deposited into an escrow or commercial bank account and verified by a Danish financial institution, certified accountant, or attorney before official CVR registration on Virk.dk.
What are the government registration fees for Danish company formation?
Digital registration of an ApS or A/S on Virk.dk through the Danish Business Authority (Erhvervsstyrelsen) incurs a flat statutory registration fee of 670 DKK. Sole proprietorships (Enkeltmandsvirksomhed) can be registered free of state filing fees.
What is the SIRI Pay Limit Scheme salary threshold?
The Danish Agency for International Recruitment and Integration (SIRI) sets the statutory Pay Limit Scheme (Belobsordningen) threshold at 487,000 DKK annually. To qualify, an employment contract must guarantee a fixed gross salary meeting this amount, paid directly into a Danish NemKonto. The Supplementary Pay Limit Scheme allows eligible positions at 399,400 DKK under specific labour market conditions.
Can a foreign national own and manage a Danish ApS without an EU passport?
Yes. Non-EU citizens can own 100% of shares in a Danish ApS. However, performing day-to-day managerial duties or executive work on Danish territory legally requires an approved work and residence permit (such Pay Limit Scheme, Startup Denmark, or Fast-Track). Mere passive shareholder ownership without Danish residency requires no work permit.
What ongoing statutory compliance costs apply to a Danish ApS?
A Danish ApS must submit an annual financial report (Årsrapport) to Erhvervsstyrelsen via Regnskab Basis within 6 months of year-end, pay corporate income tax (22%), maintain beneficial ownership records (Reelle ejere), and maintain a commercial bank account (Erhvervskonto). Audit exemption is permitted for small entities meeting Class B criteria.
📊 Skatteforvaltningen & Danish Labor Market (AM-bidrag) Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (DKK) |
|---|---|
| Primary Net / Statutory Payable Amount | 0 kr. |