Dmitri Mihhailov
Managing Partner
Founder of Prifinance. 15+ years structuring international companies, banking and licensing for founders worldwide.
Register a Danish K/S, the EU partnership at zero.
Set up a Danish Kommanditselskab remotely: an EU-flag limited partnership that is fiscally transparent, so with non-resident partners and no Danish income, Denmark taxes nothing. The flag has a price, though - accounts are filed publicly, owners are visible, and anti-hybrid rules must be checked before you commit.A Danish K/S remotely, an EU-flag transparent partnership: non-resident partners with foreign income owe Denmark 0%. The price of the flag: public accounts, visible owners, anti-hybrid rules checked first.
27 yrs
on the international marketon the market
60+
in-house specialistsspecialists
6,000+
companies servedcompanies served
Updated
Denmark K/S · at a glance
Legal formK/S · limited partnership
Time to set up1-2 weeks
Tax for non-residents0% - transparent
PartnersGP (ApS) + limited
AccountsFiled - public
Remote setupYes - fully digital
4.7
★★★★★
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Denmark K/S in brief
Partnership taxation under a AAA European flag.
The Kommanditselskab is Denmark's limited partnership: a general partner carries liability and management (in practice almost always a small ApS built for the role), while limited partners hold the economics with liability capped at their contribution. Fiscally the K/S does not exist. Profits flow through to the partners and are taxed where they are resident, so when the partners are outside Denmark and the income arises outside Denmark, the Danish tax bill is zero - the same logic as a Scottish SLP or Canadian LP, wearing an EU member state's flag and a CVR number issued in days.
The trade-offs list runs longer here than in the islands. A K/S files annual accounts with the Danish Business Authority, publicly; its owners and general partner are visible in the CVR register; and Denmark's anti-hybrid rules can switch Danish taxation on if a partner's home jurisdiction treats the K/S as opaque - a check we run for every owner before incorporation, not after. Banking for a pure non-resident K/S is the hardest part of the project, and we say so at the first call. What you get in return is the most respectable zero-rate partnership in Europe: Danish paperwork, EU standing, and a structure counsel worldwide recognise.
Denmark's limited partnership: a GP (in practice a small ApS) plus limited partners, fiscally invisible - profits taxed where partners live. Foreign partners, foreign income: Danish bill zero, under a AAA EU flag with CVR in days.
The trade-offs: public annual accounts, owners visible in CVR, and ATAD anti-hybrid rules that can switch Danish tax on for the wrong owner mix - we screen that first. Banking is the long pole. In return: Europe's most respectable zero.
Packages & pricing
Danish K/S - cost & packages.
01 - K/S · KOMMANDITSELSKAB
Partnership
from€3,400EUR · all-in
Remote registration of a Danish K/S - partnership agreement, Virk/CVR registration, tax setup and the first year of the registered address included.
✓Partnership agreement drafted for you✓Virk registration - CVR in days✓General-partner structuring advice✓Registered address in Copenhagen - first year✓Owner filings & registers handled✓Free pre-incorporation consultation
Optional add-ons: general-partner ApS - from €1,500 · annual accounts & filing - from €1,200/year · annual renewal - from €2,500/year.Add-ons: GP ApS from €1,500 · accounts & filing from €1,200/year · renewal from €2,500/year.
Start with Partnership →02 - K/S · KOMMANDITSELSKAB
Most popularPartnership + Bank Account
from€5,400EUR · all-in
A working K/S with an account - arranged the workable way: EMIs and specialist providers first, Danish banks where the substance supports it.
✓Everything in Partnership✓Account with an EMI or bank - multi-currency✓Account application & KYC file preparation✓Introduction to 2-3 suitable institutions✓Compliance onboarding support✓Dedicated account manager
Start with Banking →Starting prices, confirmed before anything is filed. Registry fees are itemised, and a general-partner ApS, where needed, is scoped in the same quote.Starting prices, confirmed before anything is filed. Registry fees itemised; the GP ApS is scoped in the same quote.
What you can do
Popular uses for a Danish K/S.
A K/S may run almost any lawful business. Regulated financial activity needs Finanstilsynet authorisation. Including fund management, which we scope separately.Almost any lawful business; regulated finance needs Finanstilsynet authorisation.
International trading
EU paperwork and Danish invoices at partnership-level taxation.
Fund & investment vehicleslicensed
The Danish wrapper for club deals and structured investments. Transparent by design.
Joint ventures
Partners in different countries, each taxed at home, one EU vehicle in the middle.
Holding & assets
Portfolios and participations held through a transparent EU structure.
Services & consulting
Worldwide invoicing under a flag EU counterparties accept without questions.
Shipping & leasing
The K/S's historic home turf. Vessel and asset partnerships, done compliantly.
International trading
EU invoices, partner taxation.
Fund & club dealslicensed
Transparent wrapper.
Joint ventures
Each partner taxed at home.
Holding & assets
Transparent EU structure.
Services & consulting
A flag the EU accepts.
Shipping & leasing
The K/S's historic turf.
Why Denmark K/S
Key advantages of the structure.
✓
0% for non-residents
Fiscally transparent: foreign partners with foreign income owe Denmark nothing.Transparent by design.
✓
An EU member's flag
Danish CVR, EU standing, SEPA rails. The most respectable zero-rate partnership in Europe.CVR, SEPA, AAA standing.
✓
Days-fast registry
The same Virk machine that registers an ApS in hours handles the K/S.The Virk machine again.
✓
Limited-partner protection
LP liability capped at the contribution; the GP role is carried by a purpose-built ApS.GP role carried by an ApS.
✓
Recognised structure
Counsel, banks and tax authorities worldwide know exactly what a K/S is.Counsel worldwide know it.
✓
Flexible economics
Profit splits, contributions and governance set by agreement, not statute.Set by agreement, not statute.
How it compares
The Danish K/S next to the partnership shortlist.
Scotland files no accounts but discloses controllers; the UK LLP publishes accounts too; Ireland and Canada keep things private outside the EU. Denmark trades full visibility for the strongest flag. Figures current as of 2026.Scotland: no accounts, PSC public. UK LLP: publishes too. Ireland & Canada: private, non-EU-flag... or non-EU. Denmark: full visibility, strongest flag. As of 2026.
| Structure | Tax for non-residents | Public accounts | Signature edge |
|---|---|---|---|
| Denmark K/S | 0% - transparent | Yes - filed | EU flag · AAA standing |
| Scotland SLP | 0% - transparent | No | Separate personality |
| UK LLP | 0% - transparent | Yes | Payments infrastructure |
| Ireland LP | 0% - transparent | No | EU · private controllers |
| Canada LP | 0% - transparent | No | G7 · marketplace acceptance |
Denmark K/SEU flag
Non-res. tax0% - transparent
Accountspublic
Scotland SLPPersonality
Non-res. tax0% - transparent
Accountsnone filed
UK LLPPayments
Non-res. tax0% - transparent
Accountspublic
Ireland LPPrivate
Non-res. tax0% - transparent
Accountsnone filed
Canada LPG7
Non-res. tax0% - transparent
Accountsnone filed
Requirements
What Danish law actually demands.
01
Two roles - A general partner with unlimited liability and at least one limited partner. The same person cannot be both alone.
02
GP - usually an ApS - The standard build: a small Danish ApS as komplementar, capping real-world exposure. We set it up.
03
Capital - No statutory minimum for the K/S itself; LP contributions are set by the agreement.
04
Registered address - A Danish seat for CVR - included in our package.
05
Public registers - The K/S, its GP and beneficial owners appear in CVR. Visible, and we say so plainly.
06
Annual accounts - Filed with the Business Authority and public; audit exemptions apply below size thresholds. Our accountants carry it.
How it works
From application to a live partnership in weeks.
Everything runs through the Virk portal - the GP ApS first where needed, then the K/S itself, all on digital signatures.Anti-hybrid screen first, then GP ApS, then the K/S, all digital at Virk; banking runs in parallel as the long pole.
01Same day
Free consultation
We check the anti-hybrid position of every partner's home country. The step that decides if a K/S works at all.
022-4 days
KYC & agreement
Passports, proof of address; the partnership agreement drafted around your economics.
032-4 days
GP ApS
Where needed, the general-partner ApS is registered first.
041-3 days
K/S registration
Virk issues the partnership's CVR number.
052-5 days
Registers & tax
Beneficial-owner filings and tax registrations completed.
062-5 weeks
Banking
EMIs first, banks where substance supports it. Started on day one; it is the long pole.
Quick facts
Legal formK/S
PartnersGP (ApS) + LPs
Tax for non-residents0% - transparent
Standard timeline1-2 weeks
AccountsFiled - public
RegistersCVR - visible
Renewal & filingsFrom €2,500/year
The anti-hybrid check comes first, not last - one partner in the wrong jurisdiction can switch Danish tax on for everyone.
On the ground
On the ground in Denmark.
Prifinance - Denmark
Copenhagen
Copenhagen, Denmark
01
Partnership specialists
Your setup is run by a team that builds Danish, UK, Irish and Canadian partnerships for international founders every month.
02
GP + K/S as one project
The ApS general partner and the K/S registered in sequence, with the agreement done properly.
03
Filings carried for you
Annual accounts, owner registers and tax filings. Public means punctual, and we keep it that way.
04
Also in Tallinn, London, Dubai & more
A network of offices across Europe, the Gulf and the Americas. One team for your whole international structure.
We also have offices in
Tallinn
Estonia
Roseni 13
Hong Kong
Hong Kong
5/F, Yau Lee Centre, 45 Hoi Yuen Road, Kwun Tong
Vilnius
Lithuania
Gedimino pr. 2
London
United Kingdom
7 Bell Yard
Prague
Czech Republic
Vlkova 532/8, Žižkov
Berlin
Germany
Rankestraße 26
Madeira
Portugal
Rua da Alegria 31, 1F
Budapest
Hungary
Korányi Sándor u. 4
Istanbul
Türkiye
Perpa Ticaret Merkezi, A Blok
Dubai
UAE
33 Level, Al Saqr Business Tower
Toronto
Canada
1110 Finch Avenue West, suite 406
Singapore
Singapore
3 Church Street, #29-68 Samsung Hub
Bangkok
Thailand
Unit P01, Penthouse, VASU1, 1 Sukhumvit 25 Alley
Foshan
China
A-Tower, Yuneng Digital Plaza, 46 Lishui Avenue South
Almaty
Kazakhstan
Republic Square 13
Bishkek
Kyrgyzstan
32 Razzakov Street
Taxation 2026
Transparent - with modern fine print.
A K/S pays no Danish tax itself: profits belong to the partners and are taxed where each partner is resident. Non-resident partners with no Danish permanent establishment or Danish-source income owe Denmark nothing. The fine print is ATAD-era: anti-hybrid rules can make the K/S Danish-taxable if key owners sit in jurisdictions that treat it as a company - the single most important check in the project.Denmark taxes the partners, not the K/S: foreign partners with foreign income pay zero here and declare at home. Anti-hybrid rules are the fine print we check first.
Entity-level tax - none
The K/S is not a Danish taxpayer in the standard non-resident configuration.In the standard configuration.
Partner-level taxation
Each partner declares their share where they are resident. Mapped before you commit.Declared where partners live.
Anti-hybrid rules
Owner jurisdictions that see the K/S as opaque can trigger Danish tax. We screen every partner first.The screen that decides it all.
Danish-source income
A Danish PE or local income brings Danish tax and filings. Most international K/S setups never touch it.Only local income taxes here.
Levies in 2026
Entity-level income tax0%
Foreign income (non-res. partners)None
Withholding on distributionsNone
VAT (Danish trading only)25%
Annual accountsFiled - public
Renewal & filingsFrom €2,500/year
Partners are taxed where they live, and the anti-hybrid screen decides whether the 0% holds. We run it in the first consultation.
Your team
The specialists who'll handle your case.
Eugeniu Bevziuc
International Business Consultant
Guides clients from the first consultation to a working setup - companies, accounts and substance in 60+ jurisdictions.
Alex Danila
Corporate Services Specialist
Handles incorporation paperwork, KYC and bank introductions so your Danish K/S launches without delays.
Follow Prifinance
Active across our channels.
The EU's most respectable transparent partnership - screened, structured and filed properly. Full support, start to finish.
Talk to a specialist →FAQ
K/S mechanics, question by question.
Can I open a Danish K/S without visiting?+
Yes. The Virk registry is fully digital: the GP ApS, the K/S and all filings run remotely under power of attorney. Banking follows its own rules; EMIs onboard by video, Danish banks depend on substance.
How much does it cost?+
The K/S itself starts from €3,400 turnkey; a purpose-built general-partner ApS adds from €1,500 where you don't bring your own GP. With an account arranged, packages start from €5,400. Annual renewal with the public accounts filing runs from €2,500.
How does the 0% actually work?+
A partnership is transparent: Denmark taxes the partners, not the K/S. If the partners are not Danish residents and the income has no Danish source or permanent establishment, there is nothing for Denmark to tax. Each partner then declares at home, and we map that side before you commit, because that is where the real rate lives.
What are the anti-hybrid rules?+
The dealbreaker-checker. Under ATAD-era rules, if owners holding a majority sit in jurisdictions that classify the K/S as a company rather than a partnership, Denmark can tax the K/S itself. Whether your owner mix passes is a legal screen we run first - and if it fails, we say so and propose Scotland, Ireland or Canada instead.
Why does the GP need to be an ApS?+
The general partner carries unlimited liability. Making that role a small Danish ApS (capital DKK 40,000, no other business) caps real-world exposure the way the whole market does it. We register the ApS first, then the K/S, as one sequenced project.
Are the accounts really public?+
Yes, and we won't pretend otherwise. A K/S files annual accounts with the Danish Business Authority, and anyone can read them; small partnerships enjoy audit exemptions but not filing exemptions. Owners appear in CVR too. If non-disclosure is the priority, an Irish or Canadian LP fits better, and we say so.
How is banking for a K/S?+
The hardest part of the project. Danish banks want substance - real activity, ideally a Danish nexus - before opening for a non-resident partnership. EMIs and specialist providers are the practical route for most trading K/S setups, with multi-currency accounts in days. We start the banking track on day one, in parallel.
K/S or Scottish SLP?+
Both are transparent with 0% for non-residents. Scotland files no accounts but discloses controllers on the PSC register; Denmark files public accounts and shows owners in CVR: more disclosure, stronger flag - an EU member with AAA standing and SEPA-native rails. EU-facing trade leans K/S; filing-averse holding leans SLP.
What is a K/S used for today?+
EU-flag trading vehicles at partnership taxation, joint ventures between partners in different countries, club-deal investment wrappers, and its historic home in shipping and asset partnerships. The 2000s-era «zero-tax K/S for everyone» pitch is gone; what remains is a legitimate, recognised structure for the right owner mix.
How long does it take?+
One to two weeks: the GP ApS in days, the K/S CVR in days after it, then owner registers and tax setup. Banking adds two to five weeks depending on route. The anti-hybrid screen happens in the first consultation, before you spend anything.
Client notes
Google4.7★★★★★
Founders who wanted it done right.
Google4.7★★★★★
“As a software development crew at FewMoreTaps OÜ, we've had the pleasure of working with Prifinance on some key financial moves.First of all, navigating the world of corporate banking and finance can be a maze, but Prifinance made it feel like a walk in the park. They helped us set up a corporate bank account without the hassle of jumping on a plane or drowning in paperwork. Everything was done remotely, smoothly…”
Google
“I had their assistance in company registration and I would recommend them. They were answering all my clarification during the process and offering all their supportThank you Daniel and Irinia”
Google
“We found PRIFINANCE COMPANYvia the Internet and asked for help in organizing the opening of their company in Estonia. PRIFINANCE COMPANY specialists helped us a lot with this. Their professional, competent approach and knowledge of their business left us with only the best impressions.”
Google
“I'm thrilled with my experience with PriFinance! They helped me obtain a crypto license in Estonia without any hassle. The team was super understanding and always available to answer my questions and assist. It was great to see how they put effort into preparing the documents to ensure everything went smoothly. I'm delighted with the outcome and highly recommend PriFinance to anyone looking to get a license…”
Google
“Opening an account with Prifinance in a Swiss bank was such an easy and quick process that I was shocked. It all started with the first call, where I received detailed guidance on the required documents and the entire procedure.One of the key highlights was their attention to detail. As someone who usually gets tangled up in paperwork, I was pleasantly surprised when they sent me all the documents and…”
Google
“I recently had the pleasure of working with Boris.. and I must say, it was a fantastic experience. Boris went above and beyond to assist me with my residency needs. His professionalism, knowledge, and dedication truly stood out. I highly recommend working with Boris and the team!”
Google
More from Prifinance
Other jurisdictions & licenses.
Free consultation
Start your Danish K/S today.
Tell us about your partners and the business. Within one business day a specialist returns the anti-hybrid screen, a recommendation and a fixed quote.A Denmark specialist returns the anti-hybrid screen, a recommendation and a fixed quote within one business day.
✓No obligation; the first consultation is free✓Anti-hybrid screen before you spend anything✓Transparent fixed fees, confirmed up front✓EN · RU speaking team