In Denmark, consultants provide valuable support across various fields, helping clients navigate challenges, make informed decisions, and achieve their business goals. Whether you\'re part of a large corporation, a small business, or an individual, we’re here to offer tailored advice just for you. The consulting landscape in Denmark is thriving, covering a wide range of areas like business, law, finance, technology, and management. Let us show you how our expertise can help your company thrive and grow even faster.
Types of consulting in Denmark
Here are some common types of consulting that people and businesses often need:
1. Business consulting: This helps companies figure out how to run better, improve their strategies, and handle finance and marketing effectively.
2. Legal consulting: If you have legal questions or issues, consultants can help you understand the laws and make sure you’re following them.
3. Accounting consulting: This service covers everything related to finances, like bookkeeping, financial reports, and staying on top of taxes.
4. HR consulting: When it comes to managing employees, HR consultants help with hiring, training, and making HR processes smoother.
5. Technology consulting: For tech-related needs, these consultants can guide you in setting up and managing your IT systems while keeping everything secure.
Business consulting
One of the main focuses is helping businesses with data analysis and decision-making. This involves interpreting market trends, predicting where things are headed, making important operational decisions, and crafting effective marketing strategies. We also assist organizations in navigating change. This includes guiding them through restructuring and implementing new processes and technologies. Identifying new business opportunities is another area where we excel. We work with clients to develop innovative products or services and ensure they launch successfully.
In addition, we help businesses create and implement strategies that reflect their goals, taking into account market conditions, competition, and other critical success factors. Another key part of our work is looking at a company\'s current processes and suggesting changes that can boost efficiency, cut costs, and improve quality. Finally, we provide support in project management, helping clients organize their projects, plan effectively, track progress, and solve any challenges that come up.
Denmark has a thriving business consulting sector, with firms offering a range of services tailored to different industries and business types. Consulting can be customized to fit the specific needs of each client.
Legal consulting
In Denmark, legal consulting covers several key areas:
- Tax consulting helps clients with tax strategies, preparing tax returns, and representing them in tax matters before the authorities.
- When it comes to corporate and commercial law, we assist with everything from starting a company and restructuring to handling mergers and acquisitions and drafting contracts.
- For international commercial law, we provide support for global transactions, help with importing and exporting goods, and ensure compliance with international regulations.
- Labor law consulting offers a variety of services, including drafting employment contracts, navigating labor regulations, resolving employee disputes, and assisting with employment-related concerns.
- In the area of intellectual property law, we help protect copyrights, trademarks, and patents, and we also deal with disputes over any infringements.
- For real estate, our legal counseling covers transactions, renting, leasing, and resolving ownership disputes, along with the legal aspects of real estate investments.
In Denmark, you\'ll find both large international law firms and smaller specialized practices. Working with an experienced lawyer can really help clarify your rights and protect your interests. Legal consulting here is known for its quality, covering a wide range of fields for individuals and businesses alike. Getting legal help is crucial for staying compliant, resolving conflicts, negotiating contracts, and addressing various legal and business issues.
Accounting consulting
In Denmark, financial consulting services cover a variety of essential areas:
- Tax consulting involves advising clients on tax strategies, optimizing their accounts, preparing tax returns, and helping resolve any tax-related issues.
- One of the key roles of financial consultants is to develop personalized financial plans that align with clients\' goals, priorities, and financial situations. They assist with budgeting, saving, reducing debt, and planning for future expenses.
- Consultants also provide support for obtaining financing, whether it’s for companies or individuals. This includes mortgages, consumer loans, leasing, and other available financing options.
- When it comes to investments, advisors offer consultations on navigating financial markets like the stock market, bonds, and mutual funds. They help clients choose the right investment products based on their goals, risk tolerance, and time frames.
- Another important area is retirement planning, where consultants help clients select suitable pension and insurance products that cover life, health, property, and other aspects.
- A key part of effective financial management is optimizing the investment portfolio. Financial professionals regularly monitor and adjust portfolios based on changing market conditions and the client\'s individual objectives, ensuring that investments are as efficient as possible.
In Denmark, financial advisory services are regulated by relevant institutions, which helps maintain high ethical and professional standards. Working with an experienced financial advisor can give you a clearer picture of your financial situation and help you reach your goals. Advisory firms offer a broad range of services tailored to various sectors and types of companies, reflecting the well-developed nature of Denmark\'s business consulting industry.
Personal consulting
Personal consulting in Denmark covers several key areas:
- Individual employee support in career counseling, which includes assistance in identifying career goals, planning skill development and competencies.
- Talent management consulting, which includes identification of key talent, their development and retention in the organization. Development programs, succession planning and assessment of employee potential.
- Monitoring and evaluating employee performance, setting targets, regular performance reviews and identifying areas for improvement and other elements that go into performance management.
- Developing job profiles, publishing advertisements and conducting interviews and other key elements of the employee recruitment process. Assistance in this process also includes evaluating candidates and their skills.
- Advising on resolving conflicts between employees - mediating and developing strategies for resolving personnel problems within the company.
- The organization of training and workshops for employees is aimed at developing professional competence, improving leadership and soft skills.
Working with an experienced HR consulting partner contributes to more effective personnel management and the creation of a positive work environment, which in turn supports business success. Before deciding on the right advisor, it is worthwhile to understand their approach to human resource management, their experience in the industry and the availability of tools and programs to support HR processes.
Regulatory and compliance consulting in Denmark
Regulatory and compliance consulting in Denmark helps companies and individuals navigate a complex framework of Danish and EU rules. For foreign entrepreneurs and growing Danish businesses, the main challenge is not only understanding the law, but also implementing practical procedures that meet the requirements of the Danish Business Authority (Erhvervsstyrelsen), the Danish Tax Agency (Skattestyrelsen), the Danish Data Protection Agency (Datatilsynet) and other regulators.
Key areas of regulatory compliance in Denmark
Professional consulting typically covers the full spectrum of obligations that affect companies operating in Denmark, including:
- company law and reporting to the Danish Business Authority
- tax and VAT compliance, including digital bookkeeping rules
- accounting and auditing requirements under the Danish Financial Statements Act
- GDPR and Danish data protection rules
- anti‑money laundering (AML) and know‑your‑customer (KYC) procedures
- sector‑specific regulations (e.g. financial services, e‑commerce, transport, healthcare)
- employment law, working time and occupational health and safety obligations
Company registration and ongoing reporting duties
In Denmark, most companies are registered as a private limited company (ApS) or a public limited company (A/S). An ApS requires a minimum share capital of DKK 40,000, while an A/S requires at least DKK 400,000. Regulatory consulting helps you choose the right legal form, draft articles of association, and register the company with the Danish Business Authority and for tax and VAT with Skattestyrelsen.
Once registered, companies must comply with ongoing reporting duties, such as:
- filing annual financial statements with the Danish Business Authority, usually within 5 months after the end of the financial year for smaller entities
- maintaining an up‑to‑date register of beneficial owners (UBO register)
- reporting changes in management, share capital and articles of association
- keeping statutory company records and minutes in accordance with Danish company law
Consultants help design internal procedures so that these obligations are met on time and with the correct documentation, reducing the risk of fines or compulsory dissolution.
Accounting, audit and digital bookkeeping compliance
Under the Danish Financial Statements Act, companies are classified into reporting classes A, B, C and D, depending on size criteria such as balance sheet total, net revenue and number of employees. For example, a typical small ApS will fall into class B, with simplified reporting compared to larger class C and D entities.
Regulatory consulting ensures that your company:
- applies the correct reporting class and accounting principles
- meets audit requirements, or correctly documents an audit exemption where allowed
- implements digital bookkeeping systems that meet Danish standards for electronic records, storage and documentation
- respects deadlines for filing annual reports and tax returns
For many SMEs, a key topic is whether they exceed the thresholds that trigger a statutory audit. Consultants monitor these thresholds and advise when an audit becomes mandatory, and how to prepare for it efficiently.
Tax and VAT compliance framework
Tax and VAT rules in Denmark are detailed and strictly enforced. For companies, the standard corporate income tax rate is 22%. VAT (moms) is charged at a standard rate of 25% on most goods and services, with very limited exemptions and no reduced rates. Businesses must register for VAT once their taxable turnover exceeds the registration threshold (which is relatively low), and then submit periodic VAT returns, typically quarterly or monthly depending on turnover.
Regulatory and compliance consulting in this area focuses on:
- correct VAT registration and classification of supplies (taxable, exempt, outside scope)
- input VAT deduction rules and partial exemption calculations
- intrastat and EU sales listings for cross‑border trade within the EU
- withholding tax obligations on certain payments to foreign entities
- documentation requirements for transfer pricing between related parties
Consultants also help design internal controls to ensure that invoices, expense reports and contracts are handled in a way that supports the correct tax and VAT treatment, reducing the risk of reassessments and penalties from Skattestyrelsen.
GDPR and data protection compliance
As an EU member state, Denmark applies the General Data Protection Regulation (GDPR) together with supplementary Danish rules. Any company processing personal data of customers, employees or business partners must comply with strict requirements on lawfulness, transparency, data minimisation and security.
Data protection consulting typically includes:
- mapping personal data flows and identifying legal bases for processing
- drafting or updating privacy policies, cookie policies and internal data protection guidelines
- preparing data processing agreements with IT providers and other processors
- assessing the need for a Data Protection Officer (DPO) and defining their role
- implementing technical and organisational security measures in line with Datatilsynet’s expectations
- establishing procedures for handling data subject requests and data breaches
For many Danish and foreign companies, the main risk is not a single large violation, but a series of smaller non‑compliance issues that together can lead to investigations and fines. Consultants help close these gaps in a structured way.
Anti‑money laundering (AML) and KYC obligations
Certain sectors in Denmark are subject to strict AML rules, including accountants, auditors, lawyers, real estate agents, financial institutions and some corporate service providers. These entities must comply with the Danish Anti‑Money Laundering Act, which implements EU AML directives.
AML consulting services usually cover:
- risk assessment of the business and its customer base
- design and implementation of customer due diligence (CDD) and know‑your‑customer (KYC) procedures
- screening for politically exposed persons (PEPs) and sanctions lists
- ongoing monitoring of customer relationships and transactions
- internal reporting procedures and training of employees
- documentation and record‑keeping in line with statutory retention periods
For companies that are unsure whether they fall under AML rules, consultants first clarify the scope of the legislation and then help set up a proportionate compliance framework.
Employment law and workplace compliance
Danish labour law combines statutory rules with collective bargaining agreements. Employers must comply with regulations on employment contracts, working time, holidays, parental leave, termination procedures and workplace environment.
Consulting in this area helps employers to:
- prepare compliant employment contracts and staff handbooks
- apply the correct rules on working hours, overtime and rest periods
- respect minimum notice periods and rules on dismissal and redundancy
- implement occupational health and safety measures required by Danish law
- coordinate employment law obligations with tax, social security and pension schemes
For foreign employers entering the Danish market, understanding the interaction between statutory law and collective agreements is essential to avoid disputes and unexpected costs.
Sector‑specific and cross‑border compliance
Many industries in Denmark are subject to additional regulatory requirements, for example financial services, insurance, transport, energy, healthcare and food production. Consulting firms with sector expertise help interpret and implement these rules in practice, including licensing, reporting and capital requirements where relevant.
Cross‑border operations add another layer of complexity. Companies trading with other EU countries or outside the EU must comply with customs rules, export controls, cross‑border VAT rules and, in some cases, double taxation agreements. Consultants coordinate Danish requirements with foreign regulations to create a coherent compliance strategy.
How regulatory and compliance consulting supports your business
Effective regulatory and compliance consulting in Denmark is not limited to one‑off legal advice. It combines legal, tax and accounting knowledge with practical implementation, such as:
- compliance audits and gap analyses
- designing internal policies and control procedures
- training management and employees
- ongoing monitoring of regulatory changes and their impact on your business
- support during inspections and inquiries from Danish authorities
For companies that want to focus on their core activities, outsourcing part of the compliance function to a specialist partner can significantly reduce risk, free up internal resources and ensure that Danish and EU rules are consistently followed.
Tax consulting for companies and individuals in Denmark
Tax consulting in Denmark requires a precise understanding of Danish tax rules for both companies and individuals. The Danish system combines state tax, municipal tax, labour market contributions and a range of special regimes for entrepreneurs, employees and investors. Professional support helps you optimize your tax position while staying fully compliant with the Danish Tax Agency (Skattestyrelsen).
Corporate tax consulting in Denmark
Companies that are tax resident in Denmark are generally taxed at a flat corporate income tax rate of 22% on worldwide income. Non‑resident companies are taxed on Danish‑source income only. Effective tax planning focuses on the correct classification of income, deduction of business expenses and the use of available reliefs and incentives.
Key areas of corporate tax consulting include:
- Determining tax residency and permanent establishment status for foreign companies operating in Denmark
- Optimizing the structure of Danish ApS and A/S companies, including holding structures
- Correct treatment of interest, royalties, management fees and intra‑group services
- Use of tax losses, including carry‑forward rules and group contribution possibilities
- Withholding tax on dividends, interest and royalties paid to foreign shareholders and group entities
- Compliance with transfer pricing rules and documentation requirements for related‑party transactions
Tax consulting for entrepreneurs, freelancers and self‑employed
Self‑employed persons and freelancers in Denmark are taxed under personal income tax rules, but with specific options for deducting business expenses and choosing between different tax schemes. Proper setup from the start is crucial to avoid unexpected tax bills and penalties.
Advisory services typically cover:
- Choosing between self‑employment, sole proprietorship (enkeltmandsvirksomhed) and incorporation (ApS)
- Registration for VAT (moms) when annual turnover exceeds the mandatory registration threshold
- Deductibility of business expenses, home office costs, travel and subsistence
- Advance tax payments (B‑skat) and on‑account payments to avoid interest and surcharges
- Social security and ATP contributions in connection with self‑employment
Personal income tax consulting
Individuals tax resident in Denmark are generally taxed on their worldwide income. Personal income tax is progressive and consists of several components, including municipal tax, state tax and labour market contribution. Accurate planning can significantly influence net income for employees, managers, expats and investors.
Tax consulting for individuals usually includes:
- Analysis of tax residency status and split‑year situations when moving to or from Denmark
- Optimization of salary packages, including fringe benefits, pension contributions and employee share schemes
- Correct reporting of investment income, including shares, investment funds, interest and capital gains
- Use of personal allowances, deductions for interest expenses and approved work‑related costs
- Planning for families, including joint taxation options and impact of different income levels
VAT and indirect tax consulting
Most businesses in Denmark must register for VAT when their taxable turnover exceeds the statutory threshold. The standard VAT rate is 25% and applies to most goods and services, with limited exemptions. Errors in VAT treatment can quickly become costly due to assessments, interest and penalties.
Support in this area typically covers:
- Assessment of VAT registration obligations for Danish and foreign businesses
- Correct application of VAT rates and exemptions for specific industries and services
- VAT treatment of cross‑border supplies of goods and services within and outside the EU
- Preparation and submission of periodic VAT returns and EC Sales Lists
- Handling of VAT audits and correspondence with the Danish Tax Agency
Tax compliance and deadlines
Denmark has strict deadlines for filing tax returns and paying taxes. Companies must submit annual corporate tax returns electronically and may be required to make on‑account tax payments during the year. Individuals receive a pre‑completed tax assessment, which must be checked and corrected before the annual deadline.
Professional tax consulting helps to:
- Monitor and meet all filing and payment deadlines for corporate and personal taxes
- Ensure correct registration for tax, VAT and payroll with the relevant authorities
- Prepare and submit corrections and voluntary disclosures to minimize penalties
- Respond to inquiries, audits and control actions from Skattestyrelsen
Cross‑border and expat tax consulting
Many companies in Denmark employ foreign specialists or operate across borders. Double taxation treaties, special expat regimes and rules on social security coordination within the EU make cross‑border tax planning particularly complex.
Advisory services in this field include:
- Application of double tax treaties to avoid double taxation of salary, business income and investments
- Assessment of tax residency and permanent establishment risks for foreign companies and individuals
- Tax planning for short‑term assignments, remote work and multi‑country employment
- Coordination of Danish tax rules with foreign tax obligations and social security coverage
Representation before the Danish Tax Agency
In case of disputes, audits or reassessments, professional representation can significantly improve the outcome. A tax advisor can communicate with the Danish Tax Agency on your behalf, prepare documentation and, where necessary, assist with appeals.
By combining up‑to‑date knowledge of Danish tax law with practical experience, specialized tax consulting for companies and individuals in Denmark ensures both compliance and efficient tax planning, tailored to your specific business model and personal situation.
Consulting for starting and registering a business in Denmark
Starting a business in Denmark is relatively straightforward, but the legal, tax and accounting requirements are strict and time‑sensitive. Professional consulting helps you choose the right legal form, register correctly with the Danish authorities and set up a compliant accounting and tax structure from day one.
Choosing the right legal form
The first step is to decide which business structure best fits your plans, risk profile and tax situation. In Denmark, the most common forms are:
- Sole proprietorship (enkeltmandsvirksomhed) – no minimum capital, fast registration, profits taxed as personal income. The owner has unlimited personal liability for business debts.
- Private limited company (ApS) – minimum share capital of DKK 40,000, limited liability, separate legal entity. Profits are taxed at the corporate tax rate of 22% and can be distributed as dividends.
- Public limited company (A/S) – minimum share capital of DKK 400,000, suitable for larger businesses and companies planning to attract investors or list shares.
- Branch of a foreign company – the foreign company remains legally responsible, but the branch must be registered with the Danish Business Authority and comply with Danish accounting and tax rules.
Consulting at this stage focuses on comparing tax consequences, liability, administrative burden and future plans (for example, bringing in investors, selling the company or employing staff). For many small and medium‑sized businesses, an ApS is the preferred compromise between flexibility and risk protection.
Name, ownership and corporate structure
Before registration, you must choose a unique company name that complies with Danish rules and is available in the Central Business Register (CVR). Consultants help you:
- check name availability and potential conflicts with existing trademarks
- define ownership structure, including shareholders’ rights and voting power
- prepare or review shareholders’ agreements and articles of association
- decide on management structure (board of directors, executive management)
Well‑designed corporate documents reduce the risk of disputes between founders and make it easier to attract investors later.
Registration with the Danish Business Authority (Erhvervsstyrelsen)
All businesses must be registered with the Danish Business Authority and receive a CVR number. Consulting covers the full registration process, including:
- digital registration via Virk.dk and NemID/MitID requirements
- documentation of share capital for ApS and A/S (bank confirmation or valuation of non‑cash contributions)
- registration of beneficial owners (UBO) and management
- selection of financial year and accounting class
Most companies must register for VAT if their annual turnover exceeds DKK 50,000. Consultants ensure that VAT registration, employer registration and other mandatory registrations are completed correctly and on time.
Tax registration and obligations from day one
New businesses must register with the Danish Tax Agency (Skattestyrelsen) and choose the correct tax schemes. Key areas where consulting is valuable include:
- corporate income tax registration for companies taxed at 22%
- advance tax payments and preliminary income assessments
- VAT registration, reporting frequency (monthly, quarterly or half‑yearly) and choice of VAT schemes
- PAYE (A‑tax) and labour market contributions (AM‑bidrag) for employees
- withholding obligations on dividends and interest where applicable
For sole proprietors, consultants help choose between standard personal taxation, the business tax scheme (virksomhedsordningen) and the capital return scheme (kapitalafkastordningen), taking into account personal tax brackets and the top tax threshold.
Setting up accounting, bookkeeping and reporting
Danish law requires accurate, timely bookkeeping and annual financial statements. From the start, you should have a clear accounting setup. Consulting typically covers:
- selection and configuration of accounting software compliant with Danish rules
- chart of accounts tailored to your industry and reporting needs
- procedures for handling invoices, receipts and bank reconciliations
- compliance with the Danish Bookkeeping Act, including digital storage requirements
- deadlines for annual reports to the Danish Business Authority and tax returns to Skattestyrelsen
For ApS and A/S, annual financial statements must be prepared in accordance with the Danish Financial Statements Act and filed electronically. Depending on size, the company may need an audit or at least a review by a state‑authorised or registered public accountant.
VAT, invoicing and cross‑border transactions
VAT rules are complex, especially for businesses trading across borders. Consultants help you:
- apply the standard Danish VAT rate of 25% correctly and identify VAT‑exempt activities
- issue invoices that meet Danish and EU formal requirements
- handle intra‑EU supplies and acquisitions, including EC Sales Lists (EU‑salg uden moms)
- manage import VAT and customs when buying from outside the EU
- recover input VAT and allocate VAT correctly for mixed activities
Proper VAT setup at the beginning reduces the risk of later corrections, penalties and interest.
Employees, payroll and social contributions
If you plan to hire staff, you must comply with Danish labour law and payroll rules. Consulting for new businesses includes:
- registration as an employer and setup of eIncome reporting
- calculation and withholding of income tax and 8% labour market contribution
- holiday pay, working hours, employment contracts and collective agreements
- mandatory insurance and recommended pension schemes
- registration for industrial injury insurance and ATP contributions where applicable
Correct payroll setup from the first employee helps avoid disputes, inspections and back payments.
Banking, capital and cash‑flow planning
Opening a Danish business bank account can be challenging due to strict anti‑money‑laundering rules. Consultants support you in:
- preparing documentation for banks (business plan, ownership structure, ID checks)
- documenting source of funds for share capital
- setting up payment solutions, online banking and card terminals
- creating realistic budgets and cash‑flow forecasts
Sound financial planning is essential to meet tax, VAT and salary payments on time and to avoid liquidity problems in the first years.
Support for foreign entrepreneurs and non‑residents
Foreign founders face additional requirements, such as obtaining a Danish tax number, MitID and possibly residence and work permits. Consulting tailored to non‑residents covers:
- choice between Danish company, branch or permanent establishment
- double taxation agreements and allocation of profits between countries
- VAT and customs for cross‑border trade
- practical steps for remote company management and digital communication with authorities
With professional guidance, foreign entrepreneurs can navigate Danish regulations efficiently and avoid typical pitfalls related to residence status, taxation and documentation.
Ongoing advisory after registration
Starting and registering the business is only the first step. Continuous consulting helps you adapt to changes in tax rules, thresholds and reporting requirements, optimise your tax position and keep your accounting and payroll compliant as the company grows. Cooperation with an experienced Danish accounting and tax advisor gives you a stable foundation and allows you to focus on developing your business instead of dealing with administrative complexity.
Cross‑border and international consulting for foreign entrepreneurs in Denmark
Foreign entrepreneurs often see Denmark as an attractive gateway to the Nordic and EU markets, but cross‑border rules on tax, accounting and employment can quickly become complex. Our cross‑border and international consulting services are designed to help non‑resident owners, foreign companies and expats structure their activities in Denmark in a compliant and tax‑efficient way.
Choosing the right legal and tax setup in Denmark
The first key decision is how to operate in Denmark: through a Danish company, a permanent establishment (PE) or as a non‑resident with limited tax liability. We help you assess:
- Whether your activities create a Danish permanent establishment under domestic law and double tax treaties
- When it is more efficient to register a Danish private limited company (ApS) or public limited company (A/S)
- When a simple VAT registration or employer registration is sufficient
We explain the implications for corporate income tax (standard rate 22%), withholding taxes, VAT obligations and reporting duties, so you can choose a structure that matches your business model and risk profile.
Corporate income tax and double tax treaties
Denmark taxes Danish companies and Danish permanent establishments of foreign companies at a flat corporate income tax rate of 22% on worldwide income, with relief for foreign tax under applicable double tax treaties and domestic rules. Our consulting covers:
- Analysis of tax residency and PE status for foreign companies
- Application of double tax treaties between Denmark and your home country to avoid double taxation
- Planning of intra‑group transactions, management fees, royalties and interest to comply with Danish transfer pricing rules
- Use of tax losses, group taxation and cross‑border loss relief where available
We also assist with advance rulings from the Danish Tax Agency when you need legal certainty before entering the Danish market.
Cross‑border VAT and invoicing
Operating across borders in the EU requires correct handling of Danish VAT (moms). The standard VAT rate is 25% and applies to most goods and services. We help foreign entrepreneurs with:
- VAT registration in Denmark for foreign companies supplying goods or services locally
- Correct treatment of B2B and B2C cross‑border services under the EU place‑of‑supply rules
- Distance sales and e‑commerce rules, including the One‑Stop Shop (OSS) and Import One‑Stop Shop (IOSS) schemes
- Reverse charge mechanisms for services and certain goods
- Preparation of Danish VAT returns and EC Sales Lists where required
We ensure that your invoicing, VAT rates and documentation meet Danish and EU requirements, reducing the risk of assessments and penalties.
Payroll, social security and expat taxation
Hiring staff in Denmark or sending employees to Denmark triggers specific payroll and social security obligations. Our cross‑border consulting includes:
- Registration as an employer in Denmark and setup of payroll systems
- Calculation and withholding of Danish income tax and labour market contributions (AM‑bidrag at 8% of gross salary before income tax)
- Assessment of Danish social security coverage versus A1 certificates or bilateral agreements
- Taxation of employee benefits such as company cars, housing, stock options and travel allowances
For foreign specialists and key employees, we advise on the Danish expat tax regime, which allows qualifying employees to be taxed at a flat rate (currently 27% plus 8% labour market contribution, resulting in an effective rate of just over 32%) for a limited period, subject to salary thresholds and other conditions.
Cross‑border personal tax for owners and freelancers
Many foreign entrepreneurs operate as shareholders, board members or freelancers with activities in Denmark and abroad. We help you understand when you become tax resident in Denmark, typically based on:
- Having a home available in Denmark and staying here regularly, or
- Staying in Denmark for a longer continuous period
Our services include:
- Analysis of dual residency and tie‑breaker rules under double tax treaties
- Taxation of salary, director’s fees, dividends and capital gains from Danish sources
- Optimizing remuneration between salary and dividends from Danish companies
- Compliance with Danish filing deadlines for annual tax returns and preliminary income assessments
Cross‑border accounting and reporting compliance
Foreign‑owned Danish companies must comply with Danish Financial Statements Act requirements and local bookkeeping rules. We support you with:
- Setting up a chart of accounts aligned with both Danish rules and group reporting standards (e.g. IFRS or home‑country GAAP)
- Preparation of annual financial statements and management reports in English or Danish
- Digital bookkeeping and e‑invoicing solutions that meet Danish documentation standards
- Coordination with auditors in Denmark and your home country
For foreign branches, we ensure that branch accounts and local reporting reflect the correct allocation of income and expenses between Denmark and other jurisdictions.
Structuring cross‑border operations and cash flows
Effective cross‑border planning can reduce tax leakage and administrative burden. We advise on:
- Choosing between a Danish subsidiary, branch or commissionaire structure
- Intercompany pricing policies and documentation to meet Danish transfer pricing requirements
- Withholding tax on dividends, interest and royalties paid from Denmark, and possible reductions under treaties or EU directives
- Repatriation of profits, management fees and cost‑sharing arrangements within international groups
Support for market entry and ongoing cooperation
Our cross‑border and international consulting is tailored to foreign entrepreneurs at every stage of their Danish journey. We can provide one‑off advisory for market entry, or ongoing support that includes bookkeeping, payroll, tax compliance and management reporting. With a single point of contact in Denmark, you gain clarity on your obligations, avoid costly mistakes and can focus on developing your business across borders.
HR and payroll consulting under Danish labour law
HR and payroll consulting under Danish labour law is crucial for companies that want to hire employees in Denmark compliantly, optimise employment costs and avoid fines from Danish authorities. We support both Danish and foreign employers in understanding local rules on employment contracts, working time, salaries, tax withholding and social security, and in setting up efficient HR and payroll processes.
Key elements of Danish labour law affecting HR and payroll
Danish labour law is based on a combination of legislation and collective agreements (overenskomster). Many conditions – such as minimum pay, overtime supplements, pension contributions and notice periods – are not set directly by law, but by sector‑specific collective agreements negotiated between employers’ organisations and trade unions. This makes it essential to analyse which agreement, if any, applies to your company and employees.
For salaried employees covered by the Salaried Employees Act (Funktionærloven), there are statutory rules on notice periods, sick pay, compensation for unfair dismissal and non‑competition clauses. For blue‑collar workers, terms are typically governed by collective agreements. Our consulting helps you correctly classify employees, apply the right legal framework and avoid misinterpretation of Danish rules.
Employment contracts and HR documentation
Danish employers must provide written employment terms to employees working more than an average of 3 hours per week over a 4‑week period. The contract must include, among others, job title, workplace, working hours, salary components, holiday entitlement, notice periods and reference to any applicable collective agreement.
We assist in drafting and reviewing employment contracts, annexes and staff handbooks to ensure they comply with Danish law and reflect your business needs. This includes non‑competition and non‑solicitation clauses, which must meet strict requirements to be valid and trigger mandatory compensation to the employee, typically a percentage of the employee’s salary during the restriction period.
Working time, overtime and leave
Under Danish rules, the average weekly working time may not exceed 48 hours including overtime, calculated over a reference period. Daily rest of at least 11 consecutive hours and a weekly rest period must be respected. Many sectors have more detailed rules on working time and overtime supplements in collective agreements.
Employees are entitled to 5 weeks of statutory holiday per holiday year, accruing 2.08 days per month of employment. Under the concurrent holiday system, employees earn and take holiday in the same period. In addition, many collective agreements grant a sixth week of holiday or extra days off. Our HR and payroll consulting covers correct calculation of holiday pay, holiday supplements, holiday allowances for employees leaving the company and reporting to the relevant holiday funds.
Payroll setup and salary components in Denmark
Payroll in Denmark must reflect not only gross salary, but also mandatory and optional components such as pension contributions, holiday pay, bonuses, benefits in kind and allowances. Many collective agreements require employer pension contributions, often in the range of 8–12% of the employee’s pensionable salary, with the employee contributing an additional share.
We help design salary structures that are competitive on the Danish labour market and compliant with applicable agreements. This includes setting up schemes for company cars, free telephone and internet, employee stock options and other benefits, and ensuring that all benefits are correctly valued and taxed through payroll.
Tax withholding and social contributions (AM‑bidrag, A‑tax)
Danish employers are responsible for withholding and paying labour market contribution (AM‑bidrag) and income tax (A‑tax) on employee salaries. AM‑bidrag is a mandatory contribution of 8% calculated on the gross salary and most taxable benefits. After deducting AM‑bidrag, the employer withholds A‑tax according to the employee’s tax card issued by the Danish Tax Agency (Skattestyrelsen).
We assist in registering the company as an employer with the Danish Business Authority and in the e‑Income system, setting up correct withholding of AM‑bidrag and A‑tax, and reconciling payroll data with the tax authorities. This includes handling employees with multiple income sources, tax‑exempt allowances, and special rules for foreign employees under the Danish expat tax regime.
ATP, holiday funds and other mandatory schemes
In addition to AM‑bidrag and A‑tax, employers must contribute to several statutory schemes. The Danish Labour Market Supplementary Pension (ATP) is a mandatory pension scheme with fixed contributions depending on working hours, shared between employer and employee. Employers may also be obliged to pay into holiday funds (feriefonde), industrial injury insurance and various labour market schemes, often via collective agreements.
Our consulting covers identification of all mandatory contributions relevant to your sector, correct calculation and timely payment, as well as registration with the appropriate funds and insurance providers.
HR and payroll compliance for foreign employers
Foreign companies hiring employees in Denmark, or posting employees to Denmark, face additional compliance challenges. They must determine whether they have an employer obligation in Denmark, register for a CVR number if required, and ensure that Danish minimum standards and applicable collective agreements are respected, even if the employment contract is governed by foreign law.
We support foreign employers in assessing permanent establishment risk, setting up Danish payroll for local hires, handling A1 certificates for posted workers within the EU/EEA, and coordinating Danish payroll with home‑country systems. We also advise on the special Danish expat tax scheme, under which qualifying foreign employees may be taxed at a flat rate on employment income for a limited period, provided specific salary thresholds and conditions are met.
HR processes, GDPR and employee data
Handling employee data in Denmark must comply with the EU General Data Protection Regulation (GDPR) and Danish data protection rules. This affects recruitment, onboarding, payroll processing, performance management and termination procedures.
We help design HR processes that respect data minimisation, retention limits and information obligations towards employees. This includes drafting privacy notices for employees, setting up secure data flows between HR, payroll and external providers, and ensuring that access to sensitive data is properly controlled and documented.
Support with audits, inspections and disputes
Danish authorities and trade unions may carry out inspections or request documentation on payroll, working time, holiday pay and compliance with collective agreements. Errors can lead to back payments of wages, holiday pay and pension contributions, as well as penalties.
Our HR and payroll consulting includes preparation for audits, internal compliance reviews, correction of historical payroll errors and assistance in negotiations with employees, unions and authorities. We also cooperate with legal specialists in employment law when disputes arise, for example in cases of dismissal, discrimination claims or breaches of non‑competition clauses.
Ongoing HR and payroll advisory for Danish businesses
Labour law, tax rules and collective agreements in Denmark are regularly updated. To keep your company compliant and efficient, we provide ongoing advisory services, monitoring regulatory changes and adjusting your HR and payroll setup accordingly.
Whether you are hiring your first employee in Denmark or managing a large workforce, our goal is to ensure that your HR and payroll processes are accurate, transparent and fully aligned with Danish labour law, while supporting your business strategy and cost control.
Consulting on Danish social security and employee benefits
Danish social security and employee benefits are based on a mix of tax‑financed public schemes and mandatory or collectively agreed employer contributions. For foreign companies, branches and freelancers operating in Denmark, understanding when and how to register, what contributions to pay and which benefits to offer is essential to stay compliant and remain attractive as an employer.
Our consulting services help you navigate Danish social security rules, coordinate them with international regulations and design a cost‑efficient benefits package that meets both legal requirements and employee expectations.
Scope of Danish social security and who is covered
In Denmark, most core social security benefits are financed through general taxation and apply to individuals who are considered tax residents or otherwise covered under Danish social security rules. This typically includes employees working in Denmark for a Danish employer, and in many cases foreign employees posted to Denmark, depending on EU coordination rules or bilateral agreements.
We assist you in determining:
- whether your employees fall under Danish or foreign social security legislation (A1 certificates, posting rules, multi‑state workers)
- if your company must register as an employer with the Danish authorities
- how social security interacts with Danish tax residency and payroll obligations
Employer social contributions and mandatory schemes
Although there is no general percentage‑based social security contribution like in many other countries, Danish employers must pay a range of fixed and scheme‑based contributions per employee. These are updated regularly and vary depending on sector and insurance provider.
In our consulting we typically cover:
- ATP (Labour Market Supplementary Pension) – mandatory pension contribution shared between employer and employee. The standard full‑time contribution is a fixed amount per month, with the employer paying the larger share. We advise on correct ATP registration, reporting and split between employer and employee in payroll.
- AES and industrial injury insurance – compulsory coverage for work‑related accidents and occupational diseases. Contributions depend on industry risk classification and wage sum. We help you select appropriate coverage and integrate premiums into your cost calculations.
- Maternity, paternity and parental leave reimbursement schemes – employers pay contributions that entitle them to partial reimbursement of salary paid during statutory leave. We advise on contribution rates, reporting and how to optimize the use of reimbursement schemes.
- Financing of unemployment and other labour‑market schemes – including contributions to public employment initiatives and training funds where applicable under collective agreements.
We review your current setup, calculate expected annual employer costs per employee and ensure that all mandatory contributions are correctly reflected in your payroll system.
Public benefits: sickness, maternity and unemployment
Employees covered by Danish social security can be entitled to a broad range of public benefits, provided that specific employment and income conditions are met. Misunderstanding these rules can lead to incorrect salary payments and reimbursement claims.
Our consulting includes:
- Sickness benefits (sygedagpenge) – guidance on the employer’s obligation to pay salary during sickness, eligibility for public reimbursement, reporting deadlines to the municipality and coordination with private health insurance or collective agreements.
- Maternity, paternity and parental benefits – explanation of statutory leave periods, benefit caps, coordination between employer‑paid salary and public benefits, and how to structure internal policies for local and expatriate staff.
- Unemployment benefits (dagpenge) – overview of the voluntary unemployment insurance system (A‑kasse), how membership affects employees’ security and what employers should communicate to new hires, especially foreign employees unfamiliar with the Danish model.
Pension schemes and employer obligations
Beyond ATP, most employees in Denmark are covered by occupational pension schemes, either through collective agreements or individual contracts. Contributions are typically structured as a percentage of gross salary, with the employer paying the majority share.
We help you:
- assess whether collective agreements or industry standards require you to offer a pension scheme
- set appropriate contribution levels for employer and employee, taking into account tax deductibility and total compensation cost
- coordinate Danish pension contributions with home‑country schemes for expatriates and cross‑border workers
- implement pension reporting and payment routines in your payroll and accounting systems
Health, insurance and fringe benefits
All residents in Denmark have access to the public healthcare system financed through taxes. However, many employers offer additional benefits, such as private health insurance, dental coverage, life and disability insurance or employee assistance programmes.
We advise on:
- which benefits are common and expected in your sector and region
- tax treatment of fringe benefits such as company car, free phone, internet, meals, housing and relocation support
- how to structure benefit packages to remain competitive while controlling employer costs and tax exposure
International coordination and cross‑border situations
For foreign companies sending employees to Denmark or hiring remote workers based in Denmark, social security and benefits quickly become complex. EU regulations, Nordic agreements and bilateral social security treaties determine which country’s system applies and where contributions must be paid.
Our services include:
- analysis of applicable legislation for posted workers and multi‑state employees
- support with A1 certificates and documentation for authorities
- coordination of Danish benefits with home‑country pension, health and insurance schemes
- design of compliant compensation packages for cross‑border and remote work arrangements
Implementation, payroll integration and ongoing compliance
Correct handling of Danish social security and employee benefits requires precise payroll setup, timely reporting and regular monitoring of regulatory changes. We work closely with your HR, finance and payroll teams to translate legal requirements into practical processes.
In practice, this means:
- setting up employer registrations with the relevant Danish authorities
- configuring payroll to calculate and withhold employee contributions and report employer contributions correctly
- establishing internal routines for handling sickness, leave, reimbursements and benefit changes
- periodic reviews to ensure that your benefits and contributions remain compliant and cost‑effective as rules and rates change
By combining accounting, payroll and legal‑regulatory expertise, we provide integrated consulting on Danish social security and employee benefits, helping you reduce risk, control costs and offer a transparent, competitive package to your employees in Denmark.
Consulting for freelancers and self‑employed professionals in Denmark
Freelancers and self‑employed professionals in Denmark face a specific set of tax, accounting and legal obligations that differ from those of regular employees. Professional consulting helps you choose the right business form, register correctly with the Danish authorities and optimise your tax position while staying fully compliant.
Choosing the right business form
One of the first decisions is whether to operate as a sole proprietor (enkeltmandsvirksomhed) or through a company, most often a private limited company (ApS). A sole proprietorship is simple to start and has no minimum capital requirement, but you are personally liable for all business debts. An ApS requires a minimum share capital of DKK 40,000, but limits your personal liability to the invested capital.
Consulting typically includes a comparison of expected turnover, risk level and personal situation to determine whether you should remain self‑employed or incorporate. For example, if your annual profit is expected to be significantly above the top personal tax threshold, a company structure with salary plus dividends may be more tax‑efficient than pure personal income taxation.
Registration with the Danish authorities
Before you start invoicing clients, you must register your activity with the Danish Business Authority (Erhvervsstyrelsen) and obtain a CVR number if required. If your annual turnover exceeds DKK 300,000 within a 12‑month period, VAT registration is mandatory. Many freelancers choose to register for VAT earlier to appear more professional and to deduct input VAT on business expenses.
Advisers help you complete the online registration, select the correct industry codes (branchekoder) and determine whether you should register for VAT, payroll tax (lønsumsafgift) or import/export schemes. Proper registration from day one reduces the risk of fines and back‑dated tax assessments.
Taxation of freelancers and self‑employed
Self‑employed income in Denmark is generally taxed as personal income. You pay municipal tax, health contribution and state tax, including a top tax on personal income above a certain threshold. In addition, you pay labour market contribution (AM‑bidrag) of 8% on most earned income before other income taxes are calculated.
Consulting services focus on correct distinction between business and private expenses, optimal use of deductions and planning of preliminary tax (forskudsopgørelse). Typical deductible costs for freelancers include office rent, professional software, equipment, phone and internet, marketing, travel expenses and relevant courses. If you work from home, a proportion of housing costs may be deductible under specific rules, which an adviser can help you document and apply.
VAT rules for freelancers
Most freelance services are subject to 25% Danish VAT. You must charge VAT on your invoices once registered and report it to the Danish Tax Agency (Skattestyrelsen) monthly, quarterly or half‑yearly, depending on your turnover and registration. Late reporting or payment leads to interest and surcharges.
Consultants help you determine whether your services are VAT‑liable, VAT‑exempt or outside the scope of Danish VAT. This is particularly important for freelancers working with education, health, financial services or cross‑border digital services, where special rules apply. They also help set up simple systems for tracking input and output VAT so that your VAT returns are accurate and timely.
Social security, pension and insurance
As a freelancer or self‑employed professional, you are generally covered by Danish social security when you are resident and working in Denmark, but you do not automatically receive the same benefits as employees. You must arrange your own pension contributions, insurance and, in many cases, voluntary unemployment insurance through an unemployment fund (a‑kasse).
Advisers can help you evaluate whether to join an a‑kasse, how much to contribute to private pension schemes and which business insurances (professional liability, occupational injury, contents and cyber insurance) are relevant for your activity. For cross‑border freelancers, consulting also covers coordination of social security under EU regulations and double taxation agreements.
Bookkeeping and digital tools
Danish law requires that all businesses, including sole proprietors, keep orderly accounting records and store documentation for a number of years. Even if you are not obliged to file full annual accounts with the Business Authority, you must be able to document income and expenses to the Tax Agency.
Consultants help you choose and implement digital accounting systems that comply with Danish requirements and integrate with online banking and invoicing. They set up a chart of accounts tailored to your freelance activity, define procedures for handling receipts and bank reconciliations, and ensure that your bookkeeping supports both tax reporting and business management.
Cross‑border and international freelancing
Many freelancers in Denmark work for foreign clients or combine work in several countries. This raises questions about where income is taxable, which VAT rules apply and which country’s social security system covers you.
Specialised consulting helps you interpret double taxation treaties, determine tax residency and apply the correct VAT treatment for services to EU and non‑EU clients. Advisers also assist with reporting foreign income, claiming foreign tax credits and avoiding double taxation, which is particularly important for IT consultants, creatives and other digital professionals serving international markets.
Planning, budgeting and growth
Beyond pure compliance, consulting for freelancers and self‑employed professionals in Denmark also covers business planning and financial management. This includes preparing realistic budgets, setting hourly or project‑based rates that reflect your true costs, and analysing profitability by client or project.
As your activity grows, advisers can help you evaluate when it is beneficial to hire employees, use subcontractors or convert your sole proprietorship into an ApS. They also support you in preparing financial documentation for banks, investors or public grant schemes, so that you can finance equipment, marketing or expansion into new markets.
Digitalization and automation consulting for Danish businesses
Digitalization and automation are now key drivers of competitiveness for Danish businesses, especially in finance and accounting. Our consulting services help companies in Denmark plan, implement and optimize digital tools so that bookkeeping, reporting and tax compliance are faster, more accurate and fully aligned with Danish regulations.
Digital transformation of accounting and finance
We support Danish companies in moving from manual or semi‑manual processes to fully digital workflows. This includes selecting and implementing accounting systems that comply with Danish bookkeeping rules, including the requirement to store accounting records securely for at least 5 years and to ensure that digital records are complete, traceable and available to the Danish Tax Agency (Skattestyrelsen) upon request.
Depending on the size and needs of your business, we help you choose between cloud‑based solutions and locally hosted systems, integrate online banking, and set up standardized digital document flows for invoices, receipts and contracts. Our goal is to ensure that every transaction is documented, correctly coded and easy to retrieve for audits, VAT controls and financial reporting.
Automation of bookkeeping and VAT processes
Automation significantly reduces the time spent on routine accounting tasks and lowers the risk of errors that can lead to penalties or additional tax assessments. We design and configure automated workflows for:
- Posting of supplier and customer invoices using OCR and AI‑based recognition
- Automatic allocation of expenses to cost centres and accounts based on predefined rules
- Reconciliation of bank statements with the general ledger and subledgers
- Automated preparation of Danish VAT returns, including handling of standard 25% VAT and VAT‑exempt or zero‑rated transactions
We ensure that your VAT setup reflects the specific rules applicable to your business, including domestic supplies, intra‑EU transactions and services provided to or received from foreign customers and suppliers. Automation is configured so that VAT is calculated correctly, deadlines for periodic VAT reporting are met, and documentation is stored in a way that meets Danish requirements.
Integration with Danish banks, e‑invoicing and public systems
Efficient digitalization in Denmark requires secure integration with local financial and public infrastructures. We assist with:
- Integration between your accounting system and Danish banks for automatic import of transactions and payment files
- Implementation of electronic invoicing (e‑invoicing) for B2B and B2G, including compliance with Danish and EU standards for invoices sent to public authorities
- Setting up secure digital communication channels with authorities, including the use of digital mail and relevant online portals for tax and reporting
These integrations reduce manual data entry, shorten payment cycles and improve transparency of cash flow and liabilities.
Payroll, HR and compliance automation
For employers in Denmark, we help digitalize and automate payroll and HR processes in line with Danish labour law and social security rules. This includes configuring payroll systems to handle:
- Correct calculation and reporting of Danish income tax (A‑skat) and labour market contributions (AM‑bidrag)
- Holiday pay accruals and payouts according to Danish holiday legislation
- Mandatory and voluntary pension contributions, benefits and reimbursements
- Digital storage of employment contracts, timesheets and HR documentation
Automation in this area reduces the risk of non‑compliance with Danish employment and tax rules, while providing employees with transparent and timely information about their pay and benefits.
Data security, access control and audit trail
When digitalizing accounting and finance, Danish businesses must ensure that systems are secure and that access to financial data is properly controlled. We advise on:
- Role‑based access rights in accounting and payroll systems
- Implementation of strong authentication and secure data storage
- Configuration of audit trails that document who created, approved or changed entries
These measures support compliance with Danish bookkeeping rules and data protection requirements, and make it easier to respond to audits or inspections from Skattestyrelsen and other authorities.
Reporting, dashboards and management control
Digitalization and automation are not only about efficiency; they also provide better insight into the financial health of your business. We help design management reports and dashboards that draw directly from your accounting and payroll systems, giving you real‑time or near real‑time information on revenue, costs, liquidity, tax liabilities and key performance indicators.
We configure automated routines for monthly closings, reconciliations and preparation of financial statements, so that management and owners receive reliable figures on time and in a format that supports decision‑making and long‑term planning.
Support for SMEs, start‑ups and international companies in Denmark
Our digitalization and automation consulting is tailored to the specific needs of different types of businesses operating in Denmark. For small and medium‑sized enterprises, we focus on cost‑effective solutions that can grow with the company. For start‑ups, we help build a scalable digital finance function from day one, ensuring that bookkeeping, VAT and payroll are set up correctly from the start.
For foreign entrepreneurs and international groups with Danish entities, we align local digital processes with group reporting requirements, while ensuring full compliance with Danish tax, VAT and bookkeeping regulations. This includes harmonizing chart of accounts, reporting formats and consolidation procedures.
Implementation, training and ongoing optimization
Successful digitalization requires more than just choosing the right software. We manage the entire implementation process, from needs analysis and system selection to configuration, testing and go‑live. We also provide training for your finance, HR and management teams, so that they can use the new tools effectively and understand how automated processes interact with Danish regulatory requirements.
After implementation, we offer ongoing support and periodic reviews to identify further opportunities for automation, improve workflows and adapt your digital setup to changes in Danish tax law, VAT rules, bookkeeping requirements or labour regulations.
By combining deep knowledge of Danish accounting, tax and labour law with practical experience in digital tools and automation, we help Danish businesses build a modern, compliant and efficient finance function that supports growth and reduces administrative burdens.
Sustainability and ESG consulting in the Danish regulatory environment
Sustainability and ESG are no longer only reputational topics in Denmark – they are increasingly embedded in hard law, accounting rules and tax practice. Professional ESG consulting helps companies understand which Danish and EU requirements apply, how they affect financial reporting and tax, and how to build reliable data and processes that withstand audit and authority review.
Key ESG and sustainability regulations affecting Danish businesses
Danish companies are primarily affected by EU sustainability legislation, which is implemented and supervised by Danish authorities such as Erhvervsstyrelsen (Danish Business Authority), Skattestyrelsen (Danish Tax Agency) and Finanstilsynet (Danish FSA). The most important frameworks currently include:
- Corporate Sustainability Reporting Directive (CSRD) – gradually extends mandatory sustainability reporting to:
- Large Danish companies exceeding at least two of the following: balance sheet total of EUR 25 million, net turnover of EUR 50 million, average 250 employees
- Listed SMEs on EU regulated markets (with phase‑in and possible temporary opt‑out)
- Certain non‑EU groups with significant EU turnover
- EU Taxonomy Regulation – requires in‑scope companies and financial institutions to disclose the share of turnover, CapEx and OpEx aligned with environmentally sustainable activities.
- Sustainable Finance Disclosure Regulation (SFDR) – affects Danish financial market participants and advisers that must classify and disclose sustainability characteristics of financial products.
- Danish Financial Statements Act (Årsregnskabsloven) – already requires many class C and D companies to provide a management review including non‑financial information, and is being aligned with CSRD and ESRS standards.
- Danish climate and environmental legislation – including sector‑specific rules on emissions, energy efficiency and waste that can trigger reporting and documentation duties.
Consulting in this area focuses on mapping which rules apply to your company today and in the coming reporting periods, and how they interact with existing accounting and tax obligations.
Integrating ESG into accounting and financial reporting
For Danish companies, sustainability reporting is moving from voluntary CSR texts to audited, data‑driven disclosures that are closely linked to the financial statements. ESG consulting typically covers:
- Gap analysis between current reporting and CSRD/ESRS requirements
- Design of ESG data models aligned with the chart of accounts and cost centres
- Processes for collecting, validating and documenting non‑financial data (e.g. energy use, emissions, employee data, supplier information)
- Integration of ESG KPIs into management reporting and budgeting
- Preparation of sustainability notes and management commentary in line with Danish Financial Statements Act and EU standards
- Support in external assurance readiness, including internal controls over ESG data
A key objective is to ensure that sustainability information is consistent with the financial statements, for example in the treatment of green investments, provisions, impairments and climate‑related risks.
ESG, tax and incentives in Denmark
Sustainability decisions increasingly have direct tax and cost implications. ESG‑oriented tax consulting in Denmark can include:
- Energy and environmental taxes – analysis of Danish energy taxes on electricity, gas and fuel, eligibility for refunds or reductions for business use, and optimisation of consumption reporting.
- Depreciation of green investments – correct tax treatment of investments in energy‑efficient machinery, buildings, solar panels and other green assets under Danish tax depreciation rules.
- R&D and innovation related to sustainability – identification of R&D activities that qualify for enhanced tax deductions or cash refunds, including climate‑tech and resource‑efficiency projects.
- Carbon pricing and climate‑related costs – modelling the impact of current and expected Danish and EU carbon‑related charges on profitability and transfer pricing.
By combining accounting and tax expertise, advisors help ensure that sustainability projects are structured in a way that is both compliant and financially optimised.
ESG risk management, internal controls and governance
Danish regulators and investors expect companies to demonstrate robust governance around ESG topics. Consulting in this area focuses on:
- Mapping ESG risks relevant to the company’s sector, size and value chain
- Defining roles and responsibilities for ESG at board and management level
- Implementing internal controls over ESG data similar to financial controls
- Aligning policies on ethics, anti‑corruption, human rights and supply chain due diligence with Danish and EU expectations
- Preparing for stakeholder scrutiny from banks, investors, customers and authorities
Well‑designed governance structures reduce the risk of reporting errors, greenwashing allegations and non‑compliance penalties.
Support for SMEs and foreign companies operating in Denmark
Many small and medium‑sized enterprises in Denmark are not yet directly in scope of CSRD, but are increasingly required by banks, large customers and foreign parent companies to provide ESG data. Consulting services help SMEs to:
- Identify a pragmatic ESG reporting level that meets stakeholder demands without over‑engineering processes
- Set up simple, auditable data collection for key indicators such as energy use, waste, employee metrics and supplier information
- Prepare for future regulatory expansion and possible inclusion in consolidated group reporting
Foreign entrepreneurs and groups with Danish subsidiaries often need support in aligning group‑wide ESG frameworks with Danish accounting, tax and labour law requirements. Advisors bridge differences between local Danish practice and international group policies.
How a Danish accounting‑based ESG advisor can help
A consulting partner with strong accounting and tax capabilities in Denmark can provide end‑to‑end support, from initial regulatory mapping to implementation and ongoing reporting. Typical services include:
- Assessment of applicable ESG and sustainability obligations for your Danish entity or group
- Design of ESG reporting structures integrated with existing bookkeeping and ERP systems
- Preparation or review of sustainability sections in the annual report
- Tax and cost analysis of green investments and energy consumption
- Training of finance and HR teams on ESG data and compliance requirements
This integrated approach helps Danish businesses turn regulatory ESG requirements into structured processes that support both compliance and long‑term value creation.
Risk management and internal control consulting in Denmark
Effective risk management and robust internal controls are essential for operating safely and profitably in Denmark’s highly regulated business environment. Danish companies must comply with local legislation, EU rules and, for many, international standards such as IFRS, COSO and ISO. Professional consulting in this area helps you identify key risks, design practical control procedures and document compliance in a way that satisfies the Danish Business Authority, the Danish Tax Agency (Skattestyrelsen), banks and investors.
Regulatory framework for risk management in Denmark
In Denmark, the requirements for risk management and internal control depend on the size, legal form and sector of the company:
- Large and medium‑sized companies must prepare a management commentary in the annual report, including information on significant risks and uncertainties. Many are also subject to statutory audit, where auditors assess the design and implementation of internal controls relevant to financial reporting.
- Listed companies on Nasdaq Copenhagen must comply with the Danish Corporate Governance Recommendations on risk management, internal control over financial reporting and board responsibility for monitoring these areas.
- Financial institutions (banks, investment firms, insurance companies, pension funds) are supervised by the Danish Financial Supervisory Authority (Finanstilsynet) and must maintain comprehensive risk management systems, including capital adequacy, liquidity, credit, market and operational risk frameworks.
- All companies must comply with the Danish Bookkeeping Act, the Danish Financial Statements Act and tax legislation, which together impose requirements on documentation, retention of accounting records, digital bookkeeping, invoicing and VAT reporting.
Consulting services help interpret these rules for your specific business model and ensure that your internal procedures, IT systems and documentation are aligned with Danish requirements.
Risk assessment and risk mapping for Danish businesses
A structured risk assessment is the foundation of any internal control system. Consultants typically support Danish companies by:
- Identifying strategic, financial, operational, compliance and IT risks relevant to the Danish market
- Evaluating likelihood and impact, including tax, VAT and payroll risks specific to Danish legislation
- Mapping existing controls and highlighting gaps against best practice frameworks such as COSO
- Prioritising remediation actions based on materiality and regulatory expectations
For foreign entrepreneurs and subsidiaries in Denmark, risk mapping also covers cross‑border issues such as permanent establishment risk, transfer pricing documentation and intra‑group service agreements.
Design and implementation of internal controls
Internal control consulting focuses on designing practical, cost‑effective controls that can be implemented in everyday operations. Typical areas include:
- Financial reporting controls – segregation of duties, approval workflows, reconciliations, closing checklists, documentation of estimates and judgements
- Revenue and receivables – controls over invoicing, credit limits, reminders, bad debt provisions and revenue cut‑off
- Purchasing and payables – supplier onboarding, purchase orders, three‑way match, approval limits and payment controls
- Cash and liquidity – bank reconciliations, cash flow forecasts, access rights to online banking and treasury policies
- Inventory and fixed assets – stock counts, valuation methods, asset registers and depreciation policies compliant with Danish accounting rules
- IT and access controls – user rights in ERP and payroll systems, change management, backup procedures and data protection in line with GDPR
Consultants can help document these controls in policies, process descriptions and control matrices that support both management oversight and external audit.
Tax, VAT and payroll risk management
Denmark has a relatively high and complex tax and social security burden, which makes tax, VAT and payroll areas particularly sensitive from a risk perspective. Consulting typically covers:
- Corporate income tax – ensuring correct calculation of taxable income at the current corporate tax rate of 22%, proper treatment of interest limitation rules, thin capitalisation, loss carry‑forwards and group taxation
- VAT (moms) – correct application of the standard 25% VAT rate, exemptions, reverse charge mechanisms, intra‑EU supplies, import VAT and documentation for zero‑rated exports
- Withholding taxes – assessment of obligations on dividends, royalties and certain payments to foreign entities, including application of double tax treaties and EU directives
- Payroll and labour taxes – correct withholding of A‑tax, labour market contribution (AM‑bidrag) at 8%, holiday pay, pension contributions and reporting to e‑Income and other Danish authorities
- Employee benefits – identification and valuation of taxable benefits in kind, company cars, employee share schemes and cross‑border commuter arrangements
By implementing standardised checklists, reconciliations and review procedures, consultants help reduce the risk of reassessments, penalties and interest from the Danish Tax Agency.
Internal control over bookkeeping and digitalisation
Denmark is moving towards fully digital bookkeeping and reporting, which increases both efficiency and compliance risk. Consulting in this area focuses on:
- Choosing and configuring Danish‑compliant accounting and payroll systems
- Setting up digital approval workflows for invoices, expenses and payments
- Ensuring that electronic invoices (e‑invoices) and documentation meet Danish and EU requirements
- Implementing automated controls, such as validation rules, tolerance limits and exception reports
- Establishing secure data storage and retention in line with Danish bookkeeping rules
For companies using cloud‑based solutions or shared service centres abroad, consultants also assess outsourcing risks and define service level agreements and control reports that satisfy Danish auditors.
Support for audits and regulatory inspections
Well‑designed internal controls significantly reduce the time and cost of statutory audits and inspections by Danish authorities. Risk management and internal control consultants can:
- Prepare documentation and process descriptions requested by external auditors
- Perform pre‑audit reviews to identify and correct issues before the official audit starts
- Assist during tax, VAT or payroll inspections by Skattestyrelsen, including explaining your control environment and documentation
- Help implement auditor recommendations and follow‑up action plans
This proactive approach strengthens your relationship with auditors and authorities and demonstrates a strong compliance culture.
Enterprise risk management and board reporting
For larger Danish companies and groups, risk management is not limited to finance and tax. Consulting services often include:
- Developing an enterprise risk management (ERM) framework aligned with Danish corporate governance expectations
- Defining risk appetite and tolerance levels approved by the board
- Creating risk registers and key risk indicators (KRIs) for regular monitoring
- Designing clear, concise risk reports for management and the board of directors
- Integrating ESG, sustainability and climate‑related risks into the overall risk framework
This helps boards fulfil their responsibility for overseeing risk management and internal control, as required by Danish company law and stock exchange rules.
Benefits of professional risk and internal control consulting in Denmark
Working with specialists in the Danish regulatory environment brings tangible benefits:
- Lower risk of tax, VAT and payroll reassessments, penalties and interest
- More reliable financial reporting and better decision‑making
- Stronger documentation for audits, banks and investors
- Higher operational efficiency through streamlined and automated processes
- Improved corporate governance and transparency towards stakeholders
For foreign‑owned companies and entrepreneurs entering the Danish market, local consulting support is particularly valuable to bridge differences between Danish rules and home‑country practices, ensuring that risk management and internal controls are fully adapted to Danish law and business culture.
Consulting for mergers, acquisitions and business restructuring in Denmark
Mergers, acquisitions and business restructurings in Denmark are governed by a combination of Danish company law, tax law, labour law and, for larger transactions, EU and Danish competition rules. Professional consulting helps you structure the deal in a tax‑efficient, compliant and financially sound way, while limiting risks for owners and management.
Key legal and regulatory aspects of M&A in Denmark
In Denmark, most corporate transactions are carried out with limited liability companies, primarily ApS (private limited company) and A/S (public limited company), regulated by the Danish Companies Act. Typical transaction structures include share deals, asset deals, statutory mergers and de‑mergers.
Consulting support usually covers:
- Choice between share deal and asset deal, including impact on tax, liabilities and contracts
- Compliance with the Danish Companies Act in relation to merger plans, creditor protection, shareholder approvals and registration with the Danish Business Authority (Erhvervsstyrelsen)
- Assessment of whether the transaction requires merger control clearance from the Danish Competition and Consumer Authority or the European Commission, based on turnover thresholds
- Review of sector‑specific licences and permits (e.g. financial services, energy, transport, healthcare)
For larger groups, advisors also coordinate Danish rules with EU regulations and double tax treaties to avoid double taxation and ensure correct allocation of income and expenses.
Tax consulting for mergers, acquisitions and restructurings
Tax treatment is a central element of any transaction in Denmark. Corporate income tax is generally 22%, but the effective tax burden depends on the structure of the deal and the use of participation exemptions, group taxation and loss utilisation.
Typical tax consulting services include:
- Analysis of whether capital gains on shares qualify for participation exemption (e.g. on subsidiary shares and group shares) and can be tax‑free at the Danish corporate level
- Planning of tax‑neutral mergers and de‑mergers under Danish tax rules, including continuity of tax values and carry‑forward of tax losses
- Assessment of the deductibility of acquisition financing costs and interest, including the Danish interest limitation rules (thin capitalisation and earnings‑based limitations)
- Review of transfer pricing implications for intra‑group transactions and the need for documentation under Danish transfer pricing rules
- VAT analysis for asset deals, including whether a transfer qualifies as a transfer of a going concern (TOGC) and is outside the scope of VAT
For cross‑border transactions, advisors coordinate Danish rules with the tax systems of other countries involved, using double tax treaties and EU directives (such as the Merger Directive and Parent‑Subsidiary Directive) where applicable.
Financial and accounting consulting in Danish M&A
From an accounting perspective, Danish companies may report under the Danish Financial Statements Act or IFRS, depending on size and listing status. This has a direct impact on how mergers, acquisitions and restructurings are recognised in the financial statements.
Consultants typically assist with:
- Financial due diligence of the target, including analysis of revenue quality, margins, working capital, debt and off‑balance‑sheet items
- Identification of normalised EBITDA and one‑off items to support valuation and price negotiations
- Purchase price allocation (PPA), including recognition of goodwill and identifiable intangible assets
- Preparation of pro forma financial information and forecasts for banks, investors and internal decision‑making
- Post‑transaction integration of accounting systems, reporting structures and internal controls
For Danish SMEs, advisors also help align the transaction with the relevant accounting class (A–D) and ensure that statutory reporting and filing deadlines are met after the restructuring.
HR, payroll and labour law aspects
Danish labour law and collective agreements play an important role in business transfers. Under the Danish Act on Transfer of Undertakings, employees are generally transferred on existing terms when a business or part of a business is sold as a going concern.
Consulting in this area covers:
- Identification of employees who must be transferred and mapping of their contractual and collective agreement rights
- Planning of information and consultation processes with employee representatives and works councils
- Review of non‑competition and non‑solicitation clauses, including compliance with Danish rules on compensation and duration
- Integration of payroll systems, social security contributions and employee benefits after the merger or acquisition
This reduces the risk of disputes, claims for compensation and unexpected payroll costs during and after the transaction.
Restructuring, turnaround and insolvency‑related consulting
Business restructuring in Denmark is not limited to growth‑driven mergers and acquisitions. It also includes turnarounds, carve‑outs, debt restructurings and, where necessary, formal insolvency procedures under Danish law.
Advisors support companies and owners with:
- Analysis of solvency and liquidity, including cash‑flow forecasts and covenant testing
- Negotiations with banks and other creditors on new financing, waivers or debt rescheduling
- Design of carve‑outs and spin‑offs to separate profitable units from loss‑making activities
- Assessment of directors’ duties in financial distress and the risk of personal liability under Danish rules
- Coordination with court‑appointed restructuring administrators or trustees if formal proceedings are initiated
For many Danish SMEs, early consulting makes it possible to implement an out‑of‑court restructuring and avoid more severe insolvency outcomes.
Support for foreign investors and cross‑border deals
Foreign investors acquiring or restructuring businesses in Denmark must navigate local legal, tax and administrative requirements. Consulting firms assist with:
- Choice of Danish legal entity (ApS, A/S, branch) for acquisitions and holding structures
- Registration with the Danish Business Authority, tax authorities and, where relevant, sector regulators
- Coordination of Danish rules with the investor’s home jurisdiction, including withholding taxes on dividends, interest and royalties
- Ongoing accounting, payroll and tax compliance after closing, including digital reporting obligations
This integrated approach helps foreign entrepreneurs and groups complete Danish transactions efficiently and maintain compliance throughout the life of the investment.
Industry‑specific consulting for SMEs in Denmark
Small and medium‑sized enterprises in Denmark operate in a highly regulated environment, where industry‑specific rules often go far beyond general tax and accounting requirements. Industry‑focused consulting helps SMEs navigate sector regulations, optimise costs and stay compliant with Danish and EU law, while maintaining clear and reliable financial reporting.
Why industry‑specific consulting matters for Danish SMEs
Danish rules on VAT, bookkeeping, documentation and reporting are applied differently depending on the sector. For example, the VAT rate is generally 25%, but certain activities are VAT‑exempt (such as most financial and healthcare services), while others have special schemes or documentation requirements. In addition, many industries are subject to supervision by specific authorities, such as the Danish Business Authority (Erhvervsstyrelsen), the Danish Tax Agency (Skattestyrelsen), the Danish Financial Supervisory Authority (Finanstilsynet) or sector regulators for food, transport and energy.
Industry‑specific consulting focuses on aligning your accounting, tax and internal processes with these sector rules, so that your company can pass inspections, avoid penalties and present reliable figures to banks, investors and public authorities.
Retail, e‑commerce and hospitality
Retailers, online shops, restaurants and hotels in Denmark face intensive VAT and documentation requirements. Consulting in this area typically covers:
- Correct VAT treatment of domestic sales, intra‑EU supplies and distance sales to private customers in other EU countries, including use of the One‑Stop Shop (OSS) scheme
- Handling of gift cards, vouchers, loyalty programmes and discounts in bookkeeping and VAT reporting
- Cash register and POS system requirements, including secure storage of daily reports and integration with bookkeeping software
- Accounting for tips, service charges and staff meals, and their impact on payroll tax and social security
- Correct treatment of no‑show fees, cancellation fees and prepayments in revenue recognition
For hospitality businesses, consultants also help distinguish between VAT‑liable catering and potentially VAT‑exempt conference or education services, and ensure proper documentation for business entertainment expenses, which are only partially deductible for tax purposes.
Construction, real estate and craft businesses
Construction and real estate companies in Denmark must comply with specific VAT, reverse charge and documentation rules. Industry‑specific consulting often includes:
- Assessment of whether the domestic reverse charge for building and construction services applies between VAT‑registered businesses
- Correct VAT treatment of new buildings, building plots and major renovations versus VAT‑exempt rental of real estate
- Allocation of costs between VAT‑liable and VAT‑exempt activities, including partial VAT deduction (pro rata)
- Project‑based accounting, including work in progress (WIP), stage of completion and recognition of long‑term contracts
- Compliance with documentation requirements for subcontractors, including verification of VAT numbers and contracts
For small craft businesses and tradesmen, consulting also covers vehicle expense rules, private use of company vans, tool and equipment depreciation and correct invoicing to private and business customers.
IT, SaaS and technology startups
Danish tech companies and SaaS providers often operate across borders from day one. Consulting for this sector focuses on:
- VAT treatment of electronically supplied services (digital services) to private customers in other EU countries and outside the EU
- Use of OSS for B2C digital services and correct place‑of‑supply rules for B2B services
- Recognition of subscription revenue, deferred income and multi‑year contracts in accordance with Danish accounting rules
- Handling of development costs: expensing versus capitalisation and depreciation of intangible assets
- Employee incentive schemes, such as warrants, options and shares, and their tax treatment under Danish rules
Technology‑focused consulting also helps startups prepare investor‑ready financial statements, implement scalable bookkeeping systems and ensure that cloud‑based solutions comply with Danish bookkeeping legislation and data retention requirements.
Healthcare, wellness and regulated professions
Healthcare providers, clinics, therapists and other regulated professions in Denmark are often fully or partly VAT‑exempt. This creates specific accounting and tax challenges, including:
- Distinguishing between VAT‑exempt healthcare services and VAT‑liable additional services, such as cosmetic treatments or wellness packages
- Handling partial VAT deduction when the business has both exempt and taxable activities
- Documentation of professional authorisations and contracts with public payers or insurance companies
- Correct treatment of patient no‑show fees, prepayments and package solutions
- Payroll and benefits for healthcare staff, including on‑call allowances and shift work supplements
Consulting in this sector ensures that the company’s bookkeeping clearly separates VAT‑exempt and VAT‑liable revenue streams and that tax deductions are calculated correctly.
Transport, logistics and international trade
Transport and logistics companies in Denmark deal with complex VAT and customs rules, especially when operating across borders. Industry‑specific consulting typically covers:
- VAT rules for domestic and international transport of goods and passengers
- Correct invoicing and documentation for intra‑EU supplies and exports outside the EU
- Customs procedures, import VAT and use of customs agents
- Fuel, tolls and travel expenses, including documentation for tax deduction
- Payroll and allowances for drivers, including travel allowances and overnight stays
Consultants also help implement internal controls to prevent errors in cross‑border invoicing and to ensure that all required documentation is available in case of a tax audit.
Creative industries, freelancers and consultants
Freelancers, creative professionals and independent consultants in Denmark often have irregular income and mixed private‑business expenses. Consulting for this group focuses on:
- Choosing the right business form (sole proprietorship, IVS no longer available, ApS or A/S) based on risk, tax and administrative burden
- VAT registration thresholds and correct VAT treatment of services to foreign clients
- Deductibility of home office costs, equipment, software, travel and marketing
- Handling of project‑based income, retainers and milestone payments
- Personal tax planning, including interaction between business income, AM‑bidrag (labour market contribution) and personal income tax
Industry‑specific consulting helps freelancers maintain simple but compliant bookkeeping systems and avoid mixing private and business transactions, which is a frequent issue in this segment.
ESG, green sectors and public funding
Many Danish SMEs operate in green technology, energy efficiency, recycling or other sustainability‑related sectors. These businesses often rely on public grants and EU funding. Consulting in this area includes:
- Setting up project accounting to separate grant‑funded activities from commercial operations
- Ensuring that costs claimed under grant agreements are documented and allocated correctly
- Assessing the tax treatment of grants and subsidies, including whether they are taxable income
- Integrating ESG‑related KPIs into management reporting and, where relevant, into statutory reporting
Properly structured accounting and reporting increase the chances of obtaining and retaining public funding and reduce the risk of having to repay grants after audits.
How industry‑specific consulting supports growth and compliance
For Danish SMEs, sector‑focused consulting is not only about avoiding fines or corrections from Skattestyrelsen. It also helps:
- Identify tax deductions and VAT schemes specific to the industry
- Design internal processes that meet both legal requirements and practical business needs
- Prepare for inspections from sector regulators and tax authorities
- Provide banks and investors with transparent, sector‑relevant financial information
By combining knowledge of Danish tax and accounting rules with a deep understanding of your industry, consulting services can be tailored to the real risks and opportunities your SME faces in the Danish market.
Government grants and EU funding consulting in Denmark
Accessing government grants and EU funding in Denmark can significantly improve the liquidity and competitiveness of your business, but the application procedures, eligibility criteria and reporting duties are complex. Professional consulting helps you identify the right programmes, prepare compliant documentation and coordinate funding with your Danish tax and accounting obligations.
Main types of government and EU support available in Denmark
Companies operating in Denmark can typically apply for support from several levels of programmes, each with its own rules, co‑financing rates and deadlines:
- National Danish schemes – for example innovation, green transition, export promotion and digitalisation programmes administered by Danish authorities and public agencies
- EU‑funded programmes implemented in Denmark – including funds under the EU cohesion policy and sector‑specific initiatives for research, development and innovation
- Direct EU programmes – such as Horizon Europe or the Single Market Programme, where Danish companies apply directly to EU institutions, often in international consortia
Consulting support focuses on matching your business model, size (micro, SME, large enterprise) and sector with the most relevant calls, and on checking whether your company meets the Danish and EU definitions of an SME, de minimis thresholds and state aid intensity limits.
Eligibility, state aid rules and de minimis limits
All public support in Denmark must comply with EU state aid rules. This means that grants are usually limited by maximum aid intensities and de minimis ceilings. Under the current de minimis regulation, the total amount of de minimis aid granted to one undertaking may not exceed EUR 300,000 over any period of three fiscal years. This cap applies to the sum of all de minimis support received from Danish and other EU public sources.
Consultants help you:
- map all public support your company and related entities have received in Denmark and abroad
- verify whether new funding will exceed the de minimis ceiling or other state aid limits
- structure projects so that eligible costs, co‑financing and aid intensity comply with the applicable Danish and EU rules
For many schemes, only specific types of expenditure are eligible, such as salaries for R&D staff, external consultancy, equipment depreciation, testing, certification or market analysis. A precise cost classification in your Danish accounts is crucial to avoid corrections or recovery of aid.
Typical funding areas for Danish businesses
Government and EU funding in Denmark is particularly focused on:
- Innovation and R&D – support for development of new products, services and technologies, often with higher aid intensities for SMEs
- Green transition and energy efficiency – grants and subsidies for reducing CO2 emissions, improving resource efficiency, electrification and circular economy projects
- Digitalisation and automation – funding for implementing ERP systems, cloud solutions, cybersecurity, robotics and data‑driven processes
- Export and internationalisation – support for entering new markets, participation in trade fairs, and building international partnerships
- Skills and competence development – partial financing of training and upskilling of employees in line with Danish labour and education policies
Advisers analyse your investment plans and long‑term strategy to determine which of these areas can be financed through grants instead of, or alongside, traditional bank loans or equity.
From idea to application: how consulting supports the process
Applying for funding in Denmark usually involves competitive calls with strict formal and substantive criteria. A typical consulting support process includes:
- Initial assessment – review of your company’s financial situation, ownership structure, Danish registration data (CVR), sector classification and previous aid received
- Programme and call selection – identification of open and upcoming calls that match your project scope, budget, location and timeline
- Project structuring – defining objectives, milestones, work packages, eligible costs, co‑financing sources and measurable results in line with Danish and EU guidelines
- Budget and cash‑flow planning – preparing a detailed budget in DKK, aligning it with your accounting system, and planning liquidity so that you can pre‑finance costs until reimbursement
- Application drafting – writing the narrative, impact analysis, risk assessment and financial annexes, and ensuring consistency between technical and financial parts
- Submission and clarifications – managing the electronic submission via Danish or EU portals and handling questions from the granting authority
For many Danish and EU schemes, incomplete or inconsistent financial data is a common reason for rejection. Cooperation between your consultant and your accountant reduces this risk and ensures that all figures are traceable to your bookkeeping and annual reports.
Integration with Danish accounting and tax
Grants and subsidies have direct consequences for your Danish accounting and tax position. Depending on the scheme, funding may be treated as taxable income, reduce the tax‑deductible cost base or require specific disclosures in the notes to your financial statements. Proper classification is essential for companies subject to Danish corporate income tax as well as for sole proprietors taxed under personal schemes.
Consulting services in this area typically cover:
- mapping each grant to the correct revenue or cost account in your chart of accounts
- distinguishing between investment grants and operating grants, and between refundable and non‑refundable support
- ensuring that grant income and related expenses are recognised in the correct periods under Danish accounting principles
- coordinating grant reporting with VAT treatment, especially where funded activities include both taxable and exempt supplies
For businesses that receive multiple grants, consistent documentation and reconciliation between project reports and statutory accounts is crucial to avoid disputes with Danish authorities and potential recovery of funds.
Reporting, audits and compliance
After approval, Danish and EU‑funded projects are subject to strict monitoring. Beneficiaries must usually submit periodic progress and financial reports, keep detailed time‑sheets for staff costs and retain invoices and contracts for a defined retention period. Random or risk‑based audits can be carried out by Danish authorities, EU bodies or independent auditors.
Consultants help you design internal procedures that meet these requirements, including:
- setting up project‑specific cost centres in your accounting system
- implementing documentation standards for procurement, contracts and deliverables
- preparing for on‑site or desk audits, including sample testing of transactions
- correcting identified irregularities and communicating with the funding authority
Well‑structured documentation not only reduces the risk of financial corrections, but also makes it easier to reuse data and analyses in future applications.
Strategic use of grants in Danish business planning
Government and EU funding should be integrated into your broader business and tax strategy in Denmark, not treated as a one‑off opportunity. Professional consulting supports you in:
- building a multi‑year funding roadmap aligned with your investment and growth plans
- combining different instruments (grants, loans, guarantees, tax incentives) without breaching state aid limits
- assessing the long‑term impact of funded projects on profitability, cash‑flow and key financial ratios
- ensuring that grant‑financed assets and activities are reflected correctly in your Danish financial statements and tax returns
With the right advisory support, Danish companies, foreign investors and self‑employed professionals operating in Denmark can use government and EU funding as a stable element of their financing structure, while remaining fully compliant with national and EU regulations.
Virtual and remote consulting services for clients in Denmark and abroad
Virtual and remote consulting has become a standard way of working in Denmark, especially for accounting, tax and legal‑compliance services. It allows both Danish and foreign clients to receive professional support without travelling to a physical office, while still meeting all requirements of Danish law, the Danish Tax Agency (Skattestyrelsen) and the Danish Business Authority (Erhvervsstyrelsen).
Our firm provides fully digital consulting for companies, freelancers and private individuals who operate in Denmark or have Danish tax or reporting obligations, including non‑residents and cross‑border entrepreneurs.
Scope of virtual consulting services
Through secure online channels we support clients with:
- Accounting and bookkeeping in accordance with the Danish Financial Statements Act (Årsregnskabsloven), including preparation of annual reports for class B and C entities
- Ongoing VAT (moms) compliance, including registration, correct use of the 25% standard VAT rate, handling of VAT‑exempt activities and EU cross‑border transactions via the One Stop Shop (OSS)
- Corporate income tax (selskabsskat) planning and compliance at the current 22% rate, including advance tax, loss carry‑forward and group taxation issues
- Personal income tax consulting for residents and non‑residents, including A‑tax, B‑tax, AM‑bidrag (8% labour market contribution) and municipal tax ranges
- Payroll and HR compliance, including Danish holiday rules, ATP contributions, reporting to eIndkomst and correct handling of benefits in kind
- Registration and changes in CVR, including creation of ApS and A/S, sole proprietorships and branches of foreign companies
- Digital communication with Skattestyrelsen and Erhvervsstyrelsen, including responses to audits and control letters
- Support for foreign owners and directors who do not speak Danish and need guidance through NemID/MitID, e‑Boks and TastSelv
Tools and platforms we use
To ensure efficient and compliant remote cooperation, we work with:
- Secure video meetings for consulting sessions, onboarding and regular reviews
- Encrypted document exchange and e‑signature tools for engagement letters, power of attorney and board resolutions
- Danish digital systems such as TastSelv Erhverv, e‑Boks and the Virk.dk portal for filings and communication with authorities
- Cloud accounting software adapted to Danish rules, including digital archiving that meets statutory retention periods
Data protection and confidentiality
All virtual services are delivered in line with Danish and EU data protection rules. We apply:
- GDPR‑compliant processing of personal and financial data
- Storage of accounting records for at least 5 years, as required by Danish bookkeeping legislation
- Access control and logging for all systems used in remote cooperation
For clients outside Denmark, we explain how Danish data protection rules interact with local regulations and ensure that cross‑border data transfers are legally compliant.
How remote cooperation works in practice
Our virtual consulting model is designed to be simple and transparent for both Danish and foreign clients:
- Initial online meeting – we clarify your business model, tax residency, expected turnover, number of employees and reporting obligations (for example, whether you exceed thresholds that trigger VAT registration or audit requirements).
- Digital onboarding – you receive an engagement letter and power of attorney for Skattestyrelsen and Erhvervsstyrelsen, signed electronically. We set up access to shared folders and accounting systems.
- Remote implementation – we take over or support bookkeeping, VAT returns, payroll, annual report preparation and tax filings, all handled online and submitted via Danish digital portals.
- Regular follow‑up – we schedule video or phone meetings around key deadlines, such as VAT reporting periods, payroll cut‑off dates, corporate tax prepayments and annual report filing dates.
Virtual consulting for foreign clients with Danish activities
Remote services are particularly useful for foreign companies and individuals who:
- Operate an ApS, branch or permanent establishment in Denmark but manage the business from abroad
- Sell goods or digital services to Danish customers and need Danish VAT registration or OSS reporting
- Employ staff in Denmark and must comply with Danish payroll, AM‑bidrag and social security rules
- Own Danish real estate and have rental income or capital gains taxable in Denmark
We explain how Danish tax rules interact with double tax treaties, help determine where income is taxable and ensure that all Danish filings are submitted correctly and on time, without the need for physical presence in Denmark.
Benefits of virtual and remote consulting in Denmark
By choosing virtual cooperation, clients gain:
- Access to Danish accounting and tax expertise regardless of where they are located
- Reduced administrative burden thanks to digital workflows and automated reminders of Danish deadlines
- Fast response times and flexible meeting hours adapted to different time zones
- Full compliance with Danish accounting, tax and reporting rules, supported by clear documentation and digital audit trails
Virtual and remote consulting allows you to run your Danish business or manage your Danish tax obligations efficiently, while we take care of the regulatory and compliance side entirely online.
How to choose a consulting partner in Denmark
Choosing the right consulting partner in Denmark is crucial for ensuring compliance with Danish law, optimising your tax position and building a scalable business structure. A good advisor should combine knowledge of Danish regulations with practical experience in working with both Danish and foreign‑owned companies.
Check experience with Danish and international clients
When selecting a consulting firm, verify whether they regularly work with companies operating under Danish law, including ApS (private limited company), A/S (public limited company), branches and sole proprietorships. For foreign entrepreneurs, it is important that the advisor understands cross‑border issues such as double taxation agreements, permanent establishment rules and the interaction between Danish tax rules and the tax systems of other countries.
Ask for concrete examples of projects in areas such as company formation, VAT registration, payroll for foreign employees, or restructuring of international groups with entities in Denmark. A partner with this experience will better anticipate risks related to Danish corporate tax (currently 22%), VAT (standard rate 25%) and labour law obligations.
Verify knowledge of Danish tax, accounting and labour regulations
A reliable consulting partner in Denmark should demonstrate up‑to‑date knowledge of:
- Danish VAT rules, including registration thresholds, reverse charge mechanisms and reporting obligations in the Danish e‑Tax system
- Corporate income tax rules, including thin capitalisation, transfer pricing documentation and withholding tax on dividends, interest and royalties
- Personal income taxation, including the progressive state and municipal tax system, labour market contribution (AM‑bidrag) and rules for limited and full tax liability for foreign employees
- Bookkeeping and financial reporting requirements under the Danish Financial Statements Act, including deadlines for filing annual reports with the Danish Business Authority (Erhvervsstyrelsen)
- Danish labour law and collective agreements affecting payroll, holiday pay, working hours and social security contributions
Request information on how the firm monitors legislative changes and how quickly they update their clients on new requirements introduced by the Danish Parliament or tax authorities (Skattestyrelsen).
Assess the scope of services and specialisation
In Denmark, many businesses benefit from having one consulting partner that can cover several key areas: accounting, tax, payroll, legal coordination and business advisory. When comparing providers, check whether they offer:
- Ongoing bookkeeping and preparation of annual financial statements in accordance with Danish GAAP
- Preparation and filing of VAT returns, corporate tax returns and personal tax returns for owners and key employees
- Payroll services compliant with Danish labour and social security rules, including reporting to e‑Income and ATP
- Support with company formation, changes in share capital, board composition and registrations with CVR
- Advisory on cross‑border transactions, transfer pricing and group structuring involving Danish entities
If your company operates in a specific industry (for example IT, construction, logistics or professional services), ask whether the consulting firm has experience with sector‑specific rules, typical contract structures and common tax or VAT risks in that industry.
Evaluate communication style and language capabilities
For many foreign entrepreneurs in Denmark, clear communication in English is essential. Confirm that your day‑to‑day contact person is fluent in English and can explain complex Danish regulations in a straightforward way. If you or your team use other languages, check whether the firm can support you in those languages or provide translated documentation where necessary.
Clarify how communication will take place in practice: email, phone, secure client portal or online meetings. In Denmark, many filings and interactions with authorities are digital, so your consulting partner should be comfortable using NemID/MitID, e‑Boks and online systems of Skattestyrelsen and Erhvervsstyrelsen on your behalf or guiding you through them.
Check digital tools and process automation
Danish businesses increasingly rely on digital accounting and payroll systems. A strong consulting partner should work with modern cloud‑based tools for bookkeeping, document exchange and reporting. Ask which systems they use and whether they integrate with your invoicing, banking and payroll solutions.
Efficient digital processes reduce the risk of errors in VAT and tax reporting and make it easier to meet Danish filing deadlines for VAT, tax returns and annual reports. They also allow your advisor to provide more proactive analysis, such as cash flow projections and tax optimisation scenarios.
Understand pricing and engagement terms
Before starting cooperation, request a transparent pricing model. In Denmark, consulting firms typically offer hourly rates, fixed monthly packages or project‑based fees. Clarify what is included in the standard fee and what is billed separately, for example:
- Company registration and changes in the Danish Business Register
- Preparation of transfer pricing documentation
- Handling tax audits or correspondence with Skattestyrelsen
- Complex restructuring or cross‑border planning
Review the engagement letter carefully. It should define responsibilities, deadlines, data security standards and the scope of representation before Danish authorities. Make sure you understand how and when you can terminate the agreement and how access to your accounting data will be handled afterwards.
Check reputation, certifications and professional liability insurance
When choosing a consulting partner in Denmark, verify their professional background. Look for membership in recognised Danish or international professional bodies, and ask whether the firm and its key advisors hold relevant certifications in accounting, tax or auditing.
Confirm that the firm has adequate professional liability insurance covering their advisory services in Denmark. This is important in case of errors that might lead to tax penalties, interest or other financial losses. You can also ask for references from existing clients, particularly those with a similar business model or ownership structure to yours.
Prioritise long‑term cooperation and proactive advice
The best consulting partner in Denmark is not only a service provider but also a long‑term advisor who understands your business strategy. During initial meetings, pay attention to whether they ask detailed questions about your plans, risk tolerance and growth ambitions, and whether they propose concrete solutions rather than only describing the rules.
A proactive consultant will help you plan ahead for tax liabilities, optimise your company structure, prepare for potential inspections by Danish authorities and adapt to regulatory changes. This approach is especially valuable for foreign entrepreneurs who need a trusted local partner to navigate the Danish regulatory and tax environment.
Typical consulting process and cooperation models in Denmark
The consulting process in Denmark is usually transparent, structured and strongly focused on compliance with Danish tax, accounting and labour regulations. Below is a typical cooperation path with a consulting and accounting partner, from the first contact to long‑term support.
1. Initial contact and needs assessment
Cooperation usually starts with an introductory call or online meeting, during which the consultant clarifies your situation and goals. For companies this often includes questions about legal form (for example ApS, A/S, enkeltmandsvirksomhed), turnover level, number of employees, VAT registration status and cross‑border activities. For individuals, the focus is on tax residence, income sources, use of the Danish tax card and possible double taxation issues.
At this stage you typically do not receive detailed advice yet. The purpose is to determine whether you need ongoing accounting and payroll services, one‑off tax consulting, support with company registration, or a combination of these.
2. Data collection and preliminary risk review
Before giving specific recommendations, the consultant will request access to key documents. For businesses this may include previous annual reports, VAT returns, payroll records, employment contracts, bank statements and existing agreements with foreign partners. For private clients, this often covers previous tax assessments, information about income from abroad, rental income and investment portfolios.
On this basis, the consultant performs a preliminary review of compliance risks, for example:
- correct VAT registration if annual turnover exceeds DKK 50,000
- proper reporting of salary, holiday pay and ATP contributions to eIndkomst
- correct use of the business tax scheme (virksomhedsordningen) or capital income scheme (kapitalafkastordningen)
- correct application of double tax treaties for foreign income
3. Proposal, scope and pricing model
After the initial review, you receive a written proposal describing the scope of services, responsibilities and cooperation model. In Denmark, consulting and accounting firms commonly use three main pricing approaches:
- Hourly billing – used for complex or irregular advisory work, such as tax planning for cross‑border structures, restructuring or due diligence in mergers and acquisitions. Hourly rates depend on seniority and may differ for bookkeeping, senior consultants and state‑authorised public accountants.
- Fixed monthly fee – typical for ongoing bookkeeping, VAT reporting, payroll processing and preparation of annual financial statements. The fee is usually linked to transaction volume, number of employees and complexity of the business.
- Project‑based fee – used for clearly defined projects such as company formation, implementation of a new accounting system, digitalisation of document flow or preparing documentation for government and EU grants.
The proposal also clarifies which tasks remain on the client side (for example timely delivery of documents, approval of payroll, payment of taxes) and which are fully handled by the consultant.
4. Onboarding and access to digital systems
Once the agreement is accepted, the onboarding phase begins. For Danish businesses this typically includes:
- setting up or configuring accounting software (for example e‑conomic, Dinero, Billy or an ERP system)
- establishing secure document exchange, often via encrypted portals or integrated apps
- granting the consultant access to relevant public systems such as TastSelv Erhverv, eIndkomst and virk.dk, based on your NemID/MitID authorisations
- defining routines for sending invoices, bank statements, expense receipts and payroll data
For individual clients, onboarding may involve granting access to TastSelv, providing information about foreign income and assets, and agreeing how to handle communication with the Danish Tax Agency (Skattestyrelsen).
5. Analysis, planning and concrete recommendations
After onboarding, the consultant performs a deeper analysis of your financial and legal situation. For companies this can include:
- review of the chart of accounts and posting routines
- assessment of VAT treatment for domestic, EU and non‑EU transactions
- verification of payroll calculations, including AM‑bidrag (8%), A‑tax, holiday pay and pension contributions
- review of shareholder loans and equity to ensure compliance with Danish company law
Based on this, you receive concrete recommendations, for example how to optimise the use of tax deductions, how to structure remuneration between salary and dividends, or how to reduce administrative risk in payroll and reporting.
6. Implementation and ongoing compliance
In the implementation phase, the consultant helps you introduce agreed changes and sets up routines to ensure ongoing compliance with Danish rules. Typical elements include:
- regular bookkeeping and reconciliation of bank accounts
- preparation and submission of VAT returns according to the applicable reporting frequency
- monthly payroll processing and reporting to eIndkomst, including handling of benefits in kind and travel allowances
- monitoring of thresholds that trigger new obligations, such as VAT registration, payroll tax or statistical reporting
For private clients, implementation may involve preparing and submitting the annual tax return, correcting preliminary income assessments, documenting foreign income and ensuring correct application of deductions and allowances.
7. Reporting, deadlines and communication with authorities
A key part of the cooperation model in Denmark is systematic monitoring of statutory deadlines and proactive communication. The consultant usually:
- prepares annual financial statements in accordance with the Danish Financial Statements Act, where applicable
- ensures that tax returns for companies and individuals are submitted within the statutory deadlines
- handles correspondence with Skattestyrelsen in case of questions, control letters or audits
- documents positions taken in tax and VAT matters to reduce the risk of penalties and interest
Communication is often digital and in English or Danish, depending on client preference. Many firms offer regular status meetings, either quarterly or annually, to review results and plan ahead.
8. Cooperation models: full outsourcing vs. shared responsibility
In Denmark, two main cooperation models are common:
- Full outsourcing – the consulting firm handles almost all accounting, VAT, payroll and reporting tasks. This model is popular with small and medium‑sized enterprises and foreign companies without local finance staff. The client focuses on operations while the consultant ensures compliance and reporting.
- Shared responsibility – the client keeps part of the work in‑house, for example issuing invoices and basic bookkeeping, while the consultant focuses on control, closing entries, VAT checks, payroll and preparation of annual accounts and tax returns. This model suits growing businesses that want internal insight but still need specialist support.
For larger organisations, hybrid models are also used, where the consultant provides specialised services such as international tax, transfer pricing, restructuring advice or ESG reporting, while day‑to‑day accounting is handled internally.
9. Periodic review and long‑term advisory
Cooperation with a consulting and accounting partner in Denmark is usually long‑term. At least once a year, the consultant reviews your situation to adjust the setup to changes in turnover, ownership structure, number of employees or cross‑border activities. This may lead to recommendations regarding:
- changing the company form, for example from sole proprietorship to ApS
- adjusting remuneration between salary and dividends for owners
- revising transfer pricing documentation for international groups
- implementing new digital tools to automate invoicing, expense management and reporting
This continuous advisory approach helps Danish and foreign clients operate safely within the Danish regulatory framework, minimise tax and compliance risks, and maintain reliable financial information for management, investors and authorities.
Technology consulting
The most popular technology consulting services offered in Denmark:
- Business data analytics consulting includes detecting anomalies, forecasting trends and drawing conclusions from data to make data-driven business decisions.
- Advising on the selection, implementation and integration of new technologies, such as artificial intelligence, blockchain, IoT, big data analytics, and augmented reality (AR) and virtual reality (VR), is a key aspect of helping companies adapt new technology solutions.
- Developing a digital strategy, providing strategic advice on companies\' digital transformation, and identifying business opportunities arising from digital technologies are key elements in helping organizations adapt to the changing business environment. Helping them achieve their goals is also an important support offered as part of this transformation process.
- Support in the digital adaptation of companies includes optimizing the IT structure, implementing computer systems, automating business processes and moving data to the cloud.
- Assistance in the development and implementation of dedicated client software includes the development of web applications, mobile applications, CRM systems and other solutions.
- New technology implementation consulting includes the selection, implementation and integration of innovative solutions such as the Internet of Things (IoT), artificial intelligence, big data analytics, blockchain and also virtual reality (VR) and augmented reality (AR).
In Denmark, among technology consulting firms we can find both multinational corporations and local startups that specialize in specific technology areas. Technology consulting covers a wide range of services, such as artificial intelligence, new technology implementation, data analytics, IT security or enterprise digitization, . The technology industry in Denmark is not only dynamic, but also innovative, which is reflected in the wide range of consulting services offered to companies and institutions.
If you are an individual or run a company and need consulting, we invite you to contact us. Our experts will be happy to answer any questions.