Creating an ApS from scratch means more than just filling out a form; it means constructing a legal and financial entity that will exist independently of you. The process begins with a single, non-negotiable requirement: the share capital. As of February 2025, you need 20,000 DKK to establish your ApS . This money is not a fee—it is the initial fuel for your business engine. Before you do anything else, you must have this capital ready and available in a dedicated account. Think of this as the first brick in your company’s foundation; it needs to be solid and properly placed before you can build anything else on top of it.
Gathering the Essential Building Blocks
With your capital secured, the next step is to prepare the documents that will define your company’s existence. This is where many new founders feel tempted to cut corners, but doing so here can create cracks in your foundation later. You need to draft your articles of association (vedtægter), which serve as your company’s internal constitution. This document outlines everything from the company’s purpose to how decisions are made and how shares are distributed . You also need a formation document (stiftelsesdokument) that formally records the establishment of the company and the subscription of its capital. While templates are available, taking the time to ensure these documents accurately reflect your specific situation—especially if you have co-founders—is an investment in future stability.
The Digital Birth: Registering Your Company
Once your documents are in order, it is time to bring your company to life officially. This happens through the Danish Business Authority’s (Erhvervsstyrelsen) digital registration system. You will input your company’s details, upload your formation documents, and pay the public registration fee, which is currently 670 DKK . The system will also ask for your company’s official address (forretningsadresse) and information about its directors. This step is where your Opret aps selskab receives its CVR number—its official identity card. The processing time can vary, but submitting accurate information the first time is the best way to avoid delays and get your company up and running quickly.
The Importance of a Professional Home Base
As you fill out the registration, you will need to provide a formal business address. This is where all official communications from authorities will be sent, and it becomes a matter of public record. While it is permissible to use your private home address, many entrepreneurs starting from scratch opt for a professional business address through a service like Flexum . This small decision can have a big impact. It immediately signals professionalism to potential clients and partners, and it protects your privacy by keeping your home address off public registers. For a business just starting out, this can be a cost-effective way to establish a credible presence without the overhead of leased office space.
Setting Up Your Financial Infrastructure
With your CVR number in hand, you can now fully establish your company’s financial life. You must open a dedicated business bank account in the company’s name and transfer the 20,000 DKK start capital into it. This step is critical for maintaining the legal separation between you and your ApS. From this point forward, every single business transaction must flow through this account. Mixing personal and business finances is one of the fastest ways to pierce the corporate veil, potentially exposing your personal assets to business liabilities. Alongside the bank account, you need to set up a bookkeeping system. Whether you choose simple software or hire a part-time bookkeeper, establishing this discipline from day one will save you countless headaches at tax time.
Understanding Your Immediate Tax Obligations
A new ApS does not operate in a tax vacuum. As a separate entity, your company is subject to its own tax rules. The most immediate is the corporate tax rate of 22% on any profits the company generates . You also need to register for VAT (moms) if you expect your turnover to exceed 50,000 DKK within the first 12 months. It is also wise to understand the rules around udbytte (dividends) from the start. While the low corporate tax rate is attractive, money taken out of the company as dividend is taxed again personally at rates of 27% or 42% . Knowing this upfront helps you plan whether to reinvest profits in the company for growth or to pay them out for personal income.
The Road Ahead: Compliance and Growth
Finally, creating your ApS from scratch is just the beginning of the journey. Your new company comes with ongoing responsibilities that ensure its good standing. You are legally required to hold an annual general meeting and to file a complete annual report (årsrapport) with the Danish Business Authority each year . While these administrative tasks require time and sometimes money for professional assistance, they are the maintenance that keeps your corporate shield strong. By starting with a solid foundation and understanding these requirements from day one, you position your new ApS not just for legal compliance, but for sustainable growth and long-term success.
