Controlled Foreign Company (CFC) rules in Denmark for 2023
Controlled Foreign Companies (or CFSs) have become tightly regulated in Denmark as more corporations look to minimise their tax liability by offshoring their subsidiaries to lower-tax countries. As corporations increasingly do business across multiple continents,...


How do you distribute an extraordinary dividend in an ApS in 2023?
A dividend is part of the profit paid out to a company's shareholders. Capital companies like ApS and A/S can distribute dividends after the first fiscal year ends and the annual report is approved at...

What is a holding company?
A holding company is a limited liability company that primarily owns shares in other companies. The companies that a holding company owns are called operating companies. A holding company in Denmark can be structured as...

How to prepare minutes from your annual general meeting in 2023?
If you are the director and or shareholder of a Danish limited liability company - either an ApS or A/S - then you will need to approve the annual report for the company once per...

Company income tax, dividend tax and dividends in Denmark in 2023
Limited liability companies in Denmark (ApS or A/S) pay company income tax on their taxable profits. Denmark's company income tax rate is 22% for limited liability companies in 2023. After company income tax is paid,...