Danish company types (virksomhedsformer)
Company types (virksomhedsformer) are the legal forms a business can operate in. The main Danish forms are the sole proprietorship, general partnership (I/S), private limited company (ApS), public limited company (A/S) and limited partnership (K/S), and the choice determines liability, capital requirements, tax and reporting duties.
The figures behind the term
Source: companydata.dk, CVR and annual reports, updated 15 September 2026
The basic dividing line runs between personally owned businesses, where the owner is liable with their entire fortune, and limited companies, where liability is limited to the capital contributed. Limited companies must in return file annual reports and register management and owners.
The most common company types
- Sole proprietorship (ENK): one owner, personal liability, no capital requirement, no public annual report
- General partnership (I/S): two or more owners with personal, joint and several liability
- Private limited company (ApS): share capital of at least DKK 20,000, the most common company type
- Public limited company (A/S): share capital of at least DKK 400,000, board of directors and executive board required
- Limited partnership (K/S): at least one fully liable general partner and limited partners with limited liability
- Entrepreneur company (IVS): abolished in 2019, existing companies were converted to ApS or dissolved
What can you see for each form?
The company type appears in CVR for every business. For limited companies, annual reports, owners and management are also public, while personally owned businesses show basic registration data only. The figures on this page show how many active businesses exist of each form.
Frequently asked questions
What is the most common company type in Denmark?
The private limited company (ApS) is the most common limited company, while the sole proprietorship is the most common personally owned form.
What is the difference between ApS and A/S?
Both are limited companies. An A/S requires at least DKK 400,000 in capital and both a board and an executive board, while an ApS requires DKK 20,000 and can be run by an executive board alone.
Which company types must publish annual reports?
Limited companies such as ApS and A/S, plus K/S and I/S in which all fully liable partners are limited companies. Sole proprietorships and ordinary general partnerships do not.
Related terms
Private limited company (ApS)
An anpartsselskab (ApS) is a Danish private limited company where the owners are liable only for their contribution. It is Denmark's most common company type and requires share capital of at least DKK 20,000.
Public limited company (A/S)
An aktieselskab (A/S) is a Danish limited company with share capital of at least DKK 400,000 and a requirement for both an executive board and a board of directors (or supervisory board). Only an A/S can be listed on a stock exchange.
Sole proprietorship (enkeltmandsvirksomhed)
A sole proprietorship (enkeltmandsvirksomhed) is a personally owned business with one owner, who is personally and unlimitedly liable for the business's obligations. There is no capital requirement, and the business is not a separate legal entity.
General partnership (I/S)
An interessentskab (I/S) is a Danish general partnership with at least two owners (partners) who are personally, unlimitedly, and jointly liable for the business's debt. Partners can be both individuals and companies.
Limited partnership (kommanditselskab, K/S)
A limited partnership (kommanditselskab, K/S) is a business with two kinds of participants: at least one general partner (komplementar) with personal, unlimited liability, and one or more limited partners (kommanditister) liable only for their contribution. The form is used especially for property and investment projects.
Holding company (holdingselskab)
A holding company (holdingselskab) is a company (typically an ApS or A/S) whose primary purpose is to own shares in other companies rather than run its own operations. The structure is used to separate risk and defer tax.