Europe EU
EU holding companies routing global subs, Denmark
Denmark's participation exemption removes corporate tax on dividends and capital gains from qualifying subsidiaries (10% or more ownership for one year, broader categories), and the 80+ DTA network plus EU Parent Subsidiary Directive give clean repatriation. ApS at DKK 40,000 paid in capital or A/S at DKK 400,000 fit different scales.
Participation exemption80+ DTAsEU PSD 0%
Start setup {placement} 4 min · no card required
Corp tax
22%
Fastest setup
1-3 days
Tax treaties
80
Region
Europe
What you'll need
- No resident director required
- Local registered office required
- Economic-substance test applies
- Minimum capital: DKK 20,000
- Administrative language: Danish (English widely accepted)
- Legal system: Civil law
Tax and treaty profile
- Corporate tax 22%
- Tax treaties 80
- VAT rate 25%
- Withholding on dividends 27%
Key treaty partners
GermanySwedenNorwayUKUSANetherlands
Banking and payments
- Banking takes 2 to 4 weeks with KYC
- Stripe supported
- Wise supported
- Crypto banking available
- EMI license framework available
Considerations
If you want to minimise paid in capital
A/S requires DKK 400,000 paid in capital; ApS lowers this to DKK 40,000 but is unfamiliar to some institutional counterparties. There is no statutory minimum below ApS. For lower capital and similar EU passport:
A/S DKK 400,000 paid inApS DKK 40,000 paid inNo EUR 1 vehicle