About Denmark
Denmark ranks among the world’s easiest places to do business, with a transparent regulatory environment, highly skilled workforce, and leadership in green energy, pharma, and digital innovation.
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How To Expand Your Business Globally with TKEG Expat's Global Business Tax Advisory Services, designed to assist SMEs in Chinese Mainland and beyond with their international expansion plans. Our team of experts at TKEG Expat provides comprehensive tax advisory services to clients worldwide, ensuring compliance with local tax laws and maximizing tax savings. With our extensive knowledge and experience, we guide businesses through the complexities of global tax regulations, helping them achieve their international expansion goals. Trust TKEG Expat to be your partner in navigating the global business landscape.
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Frequently Asked Questions
France is phasing in a mandatory B2B e-invoicing/e-reporting obligation. From 1 September 2026 all French companies must connect to an accredited platform to RECEIVE invoices (initially from large companies). From 1 September 2027 they must also ISSUE their own sales invoices through such a platform. Invoices must flow through certified/approved e-invoicing software connected to the French tax authority's platform; companies should prepare in advance.
For the AML / risk report that lawyers, banks and agents in Spain (and the EU) must produce, the client has to evidence that their activity generated income. A corporate income-tax settlement/liquidation certificate (in Spanish or English) is preferred. If no tax return is available, income can instead be evidenced through commercial contracts and invoices, or — as a last resort that carries higher risk — via a KYC form used as a sworn declaration.
For legal-entity-shareholder incorporation in the Netherlands: (1) provide a shareholding ownership chart (UBO piercing) identifying every natural person who ultimately holds, directly or indirectly, more than 25% of the new company — for complex structures this chart must be certified by a lawyer or accountant in the parent's home country and then apostilled; (2) the corporate documents (articles/constitution and business licence) must be in English, so a separate translation is unnecessary if the notarization already produces a certified English translation; (3) address proof is required for the holding company's legal representative and for the ultimate beneficial owners; (4) the notary may require a video call at their discretion; and (5) if the holding company itself has a complex/legal-entity ownership, a separate legal-entity-shareholder background-check product must be purchased.
Gibraltar is not in the EU and is not within the UK customs territory; companies set up there are essentially offshore. It is generally not suitable for a business that needs an EU presence, such as a European e-commerce or independent-site operation.
No. The firm does not provide services directly tied to the client's products (such as product-specific compliance registrations); its scope is corporate/company services.
No. Irish authorities no longer accept online notarization; documents must be notarized in person. For forms where the notary must fill in information, a Hong Kong notary is preferred because mainland China notaries often will not complete such forms.
Yes. To begin operating in Spain — for example to hire employees — the company needs a local (Spain-resident) person.
Check the person's residence card/permit: it must explicitly state that work is authorized. If the card does not state work authorization, the person is not permitted to work.
No standalone office rentals are available inside the Shannon free trade zone; the model there is whole-building usage. Address registration or serviced-office hanging there is generally not feasible unless the client intends to take an entire building.
Yes. Spanish notaries (Notarios) generally do not treat foreign corporate documents as Spanish 'public documents', so they require a Hague apostille (legalisation) before the documents can be used in a Spanish corporate procedure — this applies even to documents issued in another EU/EEA country.
For a French SARL, the paid-up (released) portion of the cash share capital must be at least 50% of the share capital at incorporation. Any remaining unpaid portion treated as a contribution in kind triggers the mandatory appointment of a contributions auditor (commissaire aux apports). Where a notary handles the capital verification, 100% cash paid-up is required.
Business-Friendly Environment:
Denmark offers a corporate tax rate of 22%, which is lower than the OECD average, and a special tax scheme of 27% for foreign professional and research personnel, making it very attractive for businesses in terms of taxation.
High-Quality Talent Pool:
Denmark has one of the best talent pools in the world, with 96% of the population receiving secondary education and 47% completing higher education. Additionally, their English proficiency ranks in the top three globally, making it easy for foreigners to do business in Denmark.
World-Class Innovation and Technology:
Denmark has some of the most advanced infrastructure in the world, with highly advanced transportation systems, buildings, and commercial facilities, as well as a stable supply of electricity and water resources. Furthermore, Denmark is rich in renewable energy sources, providing over 40 attractive strategies for the "clean technology" initiative.
Low Operating Costs:
The cost of operating businesses in Denmark is low, with the lowest employer costs and social security contribution rates in Europe. Additionally, indirect costs such as office rents are much cheaper compared to other trading cities in Europe. The corporate tax rate is also very low, at only 22%.
General CIT Rate
22
CIT Return Due Date
In general, six months after the end of the fiscal year.
CIT Payment Due Date
Income for the next fiscal year was received on November 20th.
CIT Estimated Payment Due Date
Two equal installments were made on March 20 and November 20. Additionally, extra taxes can be paid before February 1 of the following year of the income year.
Resident Withholding Tax (Dividend/Interest/Royalty)
0/27/22
None-Resident Withholding Tax (Dividend/Interest/Royalty)
27/27/22
General VAT Rate
25
General Capital Gain Tax Rate
Capital gains are constrained by the normal corporate income tax rate.
Composite Effective Average Tax Rate
20.36%
Composite Effective Marginal Tax Rate
14.22%
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