Grant Thornton
2008-07-30

New types of Danish companies are being launched

Denmark is among the countries with the highest tax pressure in the world. With a new type of company, people living outside of Denmark may form a so called non-resident company without having to pay any taxes at all.


HOW DOES THIS
type of company work? It has been designed as a no-tax company, provided that the company’s board of directors and office space is located outside Denmark. If you establish the board in a non-European country, it means that you may benefit from having a Danish profile vis-a-vis your customers as well as the tax benefits of an offshore country. A non-resident company has the same benefits as a limited company but without the disadvantages.

 

           - No equity needed

           - Quick set-up. It only takes 1-2 days (a listed Danish  
           company takes about 10 weeks to establish)

           - Inexpensive to start

           - No auditing requirements

 

IF THE BOARD has been located outside of Denmark for three years and then decide to move back, they will not be tax liable for money earned during the years abroad. The company will only have to pay taxes on profit generated in Denmark.

 

THIS TYPE OF COMPANY is best suited for investment companies, royalty generation and Internet-related activities.

 

DENMARK IS REALLY growing in the number and sorts of tax beneficial types of companies. In addition to non-resident companies, there is a type of company called SMBA that is very popular. SMBA companies is similar to a non-resident company but with fewer tax benefits. Both types of companies are among the most attractive types of companies for small operations and every day there are new SMBA and non-resident companies being set up in Denmark.

 

THE MOST COMMON reasons to why owners of personal businesses don’t choose to set up a company are that they cannot afford the DK 125 000 required share capital. It is too bureaucratic, they don’t want to publish the company accounts and/or they cannot afford an authorised accountant. With the new types of companies, these obstacles are gone and that is why I believe more owner managed businesses eventually will set up business in Denmark. We at Certus Corporate Service certainly look forward to this.

Thomas Eriksson

Thomas Eriksson,

Client Manager Sweden

Certus Corporate Service

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