Deloitte Statsautoriseret Revisionsaktieselskab   Deloitte Statsautoriseret Revisionsaktieselskab
 
Forms of Business Organisation

The forms of business organisation most widely used by foreigners are the public limited company (aktieselskab - A/S) and the private limited company (anpartsselskab - ApS), although foreign companies may choose to establish a registered branch (filial af udenlandsk selskab). The major differences between these legal forms are shown in the attached comparison in PDF-format.

Other business forms include the registered business trust (erhvervsdrivende fond), the general partnership (interessentskab - I/S), and the limited partnership (Kommanditselskab - K/S).

Partnerships are not considered taxable entities; each partner is taxed separately on his or her share of profits.

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Vedhæftede filer
Comparison.pdf (31 KB)
Comparison of major differences between various company types.

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