Denmark Business & Corporate Tax Guides
8 guides on Corporate tax, company forms, holding companies, and transfer pricing.
Denmark Board Member Fees Tax Guide (Bestyrelseshonorar)
Danish tax rules for board member fees — A-skat vs B-income, social security, tax card, reporting, and cross-border board positions.
Denmark Business Expenses and Deductions Guide (Driftsomkostninger)
Danish business tax deductions — driftsomkostninger, representation, home office, vehicle, and what SKAT allows as deductible.
Denmark Closing a Business Guide (Deregistration, Final Tax Return)
closing down a business in Denmark — CVR deregistration, final VAT return, final tax return, and legal dissolution process.
Denmark Company Forms Guide (ApS, A/S, Enkeltmandsvirksomhed)
Danish company types — enkeltmandsvirksomhed, ApS private limited, A/S public limited, foundations, and tax implications of each.
Denmark Holding Companies Guide (Participation Exemption, Sambeskatning)
Danish holding company tax rules — participation exemption, share classification (subsidiary/group/portfolio), national and international joint taxation (sambeskatning), CFC rules, Pillar Two, and holding structuring.
Denmark Permanent Establishment Guide (PE Rules, Profit Attribution, Compliance)
Danish permanent establishment rules — PE definition under Danish domestic law (SEL §2) and tax treaties (Article 5 OECD MC), construction PE (30 days domestic vs 12 months treaty), agency PE, service PE, profit attribution under the Authorised OECD Approach (AOA), registration and compliance obligations, PE exit tax, and risk mitigation.
Denmark Starting a Business Guide (Registration, NemKonto, CVR)
starting a business in Denmark — CVR registration, NemKonto, business certificate, SKAT registration, and first-year obligations.
Denmark Transfer Pricing Guide — Arm's Length, Documentation, CbCR
Danish transfer pricing rules — arm's length principle, controlled transactions, documentation requirements (master file + local file), thresholds, deadlines, penalties, and Country-by-Country Reporting.