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Denmark is a country with a stable economy. It has been a member of the EU from 1973. In terms of prestige and reputation, the Danish company is the best option for work in Europe. Denmark has signed an agreement on avoidance of double taxation with 86 countries, including Russia.

In Denmark ApS ( «Company") and A / S ( «AO") are the only two corporate forms. As holding companies typically use ApS.

The minimum paid-up share capital of the company ApS-about 17 000 euro (the exact amount - 125 000 kroons), can be removed and used a week after the incorporation of the company.

Danish resident company is subject to 28% tax on any income in the world, except for:

-Dividends received (tax exemption)
-Revenue from the sale of shares (tax exemption)
-Revenue and profits from foreign permanent representations(PE)


- provides for such an organizational form as a partnership (K / S)
-has all the attributes of the Danish legal entity.
-similar in structure to the Delaware LLC
-submits accounting records in Denmark
-often used for commercial or financial activities.
-sometimes used for tenure.
-not required a minimum paid-up share capital.
-partners can be natural or legal persons of any residence.

To optimize the international taxation Danish partnerships can be very convenient, because as the official legal entity with a number of corporate registration and all other legal requisites, the partnership is obliged to pay taxes on the place of legal registration of its founding partners (founding partners may be registered in any offshore jurisdiction). In the case of registration of partners outside Denmark this partnership is absolutely transparent for Danish tax authorities, or in other words, is not obliged to pay any taxes in Denmark. Thus, the corporate form is a European offshore company with the most preferential tax treatment, depending solely on the tax regime of the jurisdiction in which registered its partners.