| Form |
Number of partners/shareholders |
Minimum and/or maximum capital |
Liability |
Registration fee |
Release of financial documents |
|
Anpartselskab ( ApS) is a Private Limited Company
|
Minimum 2 partners Maximum 50 shareholders.
|
Minimum DKK 125,000, totally subscribed and released.
|
Liability is limited to the amount contributed.
|
About DKK 2,300
+ 0.4% of the authorised capital
|
No
|
|
Aktieselskab ( A/S) is a public limited company.
|
Minimum 3 partners
NB: At least 1 of them has to live in Denmark or to be a citizen of one of the European Union countries.
|
Minimum DKK 125,000, totally subscribed and released.
|
Liability is limited to the amount contributed.
|
About DKK 3,000
+ 0.4% of the authorised capital
|
Yes
|
|
Interessentskab ( I/S) is a general partnership.
|
Minimum 2 partners.
|
No minimum capital.
|
Partners' liability is indefinite and several.
|
Lower expenses as compared to a ApS
|
No
|
|
Kommanditselskab ( K/S) is a limited partnership.
|
Two types of partners: active partners and sleeping partners
|
No minimum capital.
|
Liability of active partners is unlimited. Liability of sleeping partners is limited to the amount contributed.
|
Lower expenses compared with a ApS
|
No
|
