Register a Danish K/S

Yes. The Virk registry is fully digital, so the GP ApS, K/S and related filings can be handled remotely under power of attorney. If you want to open a company in Denmark without travelling, the registration itself is normally straightforward; banking follows its own onboarding requirements.

The K/S itself starts from €3,400 turnkey. A purpose-built general-partner ApS adds from €1,500 where you do not provide your own GP. Packages with an account start from €5,400, while annual renewal including the public accounts filing starts from €2,500.

A K/S is transparent: Denmark taxes the partners rather than the partnership itself. If the partners are not Danish residents and the income has no Danish source or permanent establishment, there is generally nothing for Denmark to tax. Each partner then reports their share in their home jurisdiction, where the actual tax burden is determined.

They are one of the main preliminary checks. Under ATAD-era rules, Denmark can tax the K/S itself if owners holding the relevant interest are based in jurisdictions that classify it as a company rather than a transparent partnership. We therefore review each key owner’s classification before incorporation.

The general partner has unlimited liability. Assigning that role to a small Danish ApS with DKK 40,000 of capital limits the practical exposure and follows standard market practice. Where this structure is used, the ApS is incorporated first and the K/S follows.

Yes. Financial statement filing in Denmark is mandatory for a K/S, and the annual accounts are publicly accessible through the Danish system. Smaller partnerships may qualify for an audit exemption, but not for an exemption from filing; beneficial owners also appear in CVR.

It is usually the most difficult stage. Danish banks expect real activity and sufficient substance before opening an account for a non-resident partnership. For many international trading K/S structures, an EMI or specialist multi-currency provider is therefore the practical first route. Banking runs in parallel with incorporation.

Both can be fiscally transparent with 0% tax at partnership level in the right non-resident configuration. A Scottish SLP does not file annual accounts but discloses controllers; a Danish K/S files public accounts and shows its owners, but carries the stronger EU and AAA jurisdictional profile. The right choice depends on the business and the desired level of disclosure.

Typical uses include EU-facing international trading, joint ventures between partners in different jurisdictions, club-deal investment structures and traditional shipping or 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.

Usually one to two weeks: the GP ApS, where required, is registered within days, followed by the K/S CVR, owner registers and tax setup. Banking adds another two to five weeks depending on the route. The anti-hybrid review is completed during the first consultation, before registration costs are incurred.