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Understanding APS - Limited Liability Company Formation in Denmark

The Anpartsselskab (ApS) is a type of Danish limited liability company that needs to be registered with the Business Activity Authority (Erhvervsstyrelsen) through the website.

What is worth knowing about ApS?

Anpartsselskab (ApS) is a Danish limited liability company that must be registered with Erhvervsstyrelsen (the Business Activity Authority) via the website

  1. ApS is governed by the Law on Private Limited Liability Companies and the Tax Law.
  2. The owner of ApS is not liable for the company’s debts and liabilities, if any.
  3. The minimum share capital needed to establish ApS is DKK 40,000. The paid-up capital will be owned by the company, not by the owner, who may use it to pay company expenses, dividends, and distributions.
  4. Instead of cash, assets such as a car can be deposited in the company, but this is more time-consuming and costly, as it requires hiring a chartered accountant. It's better to deposit cash and then assets for which the company owner will pay himself out of his own capital.
  5. The company has a legal personality and is an ideal form for running a family business, as the owner can have absolute custody of the company.
  6. ApS requires incorporation documents (stiftelsesdokument) and articles of incorporation (vedtægter).
  7. The owner of the company should not borrow money from the company, as this can be highly taxed.

An Anpartsselskab (ApS) company in Denmark can have one or multiple owners who do not necessarily need to be residents of Denmark. It is also possible for a director of the company to be one of the owners, and vice versa, and the owner can be a Danish resident or a non-resident.

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