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.
If you would like to know more - Contact us at Deloitte
If you need further information please contact Flemming Larsen at Deloitte in Copenhagen directly at telephone +45 36 10 32 84, telefax +45 36 10 20 40 or e-mail: invest@deloitte.dk
|