How to set up an ApS in 2026 – Complete guide

What is an ApS?

An private limited company (ApS) is an independent legal entity that offers you, as an entrepreneur, a number of advantages:

Limited liability – You are only liable up to your contributed capital

Professional image – An ApS signals credibility to customers and business partners

Tax advantages – Opportunity to optimise your tax position

Flexibility – Easy to sell or transfer to others

New rules for ApS in 2025

From 27 February 2025, the capital requirement to set up an ApS has been reduced to just DKK 20,000 – a significant reduction from the previous requirement. This makes it far more accessible for entrepreneurs to get started.

Step-by-step guide: How to set up an ApS

Step 1: Preparation and planning

Before you begin the actual ApS formation, you need to have the following in place:

Choose a company name

The name must not already be in use

Must end with “ApS”

Check availability on the Danish Business Authority’s website

Decide on the capital structure

Minimum DKK 20,000 in share capital

Choose between a cash contribution or a non-cash contribution

Consider future capital increases

Find a business address

A private address is possible, but not recommended for privacy reasons

A professional address strengthens your brand

Flexum Coworking offers virtual offices from DKK 188/month

Step 2: Legal documents

To set up an ApS, the following documents must be in place:

Memorandum of association

Contains basic information about the company

Must be signed by all founders

Articles of association

The company’s “constitution”

Defines purpose, capital and management structure

Must be legally correct

Shareholder register

Overview of owners and ownership shares

Must be updated upon changes in ownership

Capital statement

Documentation of paid-in capital

Certified by a bank, auditor or lawyer

Step 3: Registration with the Danish Business Authority

Once the documents are ready, you must:

Submit the application digitally

Pay the registration fee of DKK 670

Wait for approval (typically 1–3 business days)

Receive a CVR number and official registration

Step 4: Practical matters after registration

After your ApS has been set up:

Open a bank account

Pay in the company capital

Get access to business banking services

Take out insurance

Public liability insurance

Professional indemnity insurance (if relevant)

Set up bookkeeping

Choose a bookkeeping system

Consider an external bookkeeper

Registration with SKAT

VAT registration (if turnover > DKK 50,000)

A-tax when hiring employees

Common challenges when setting up an ApS

Legal pitfalls

Errors in the articles of association or missing documentation can significantly delay the process.

Time required

Self-registration can take several weeks due to research, document preparation and contact with authorities.

Costs

In addition to the registration fee, legal assistance can cost several thousand kroner.

Flexum Coworking’s solution: ApS in 1–2 days

In collaboration with Simple Law, Flexum Coworking offers a simple solution.

Complete package solution

Legal documents prepared by lawyers

Fast registration (typically 1–2 days)

Professional business address

Mail and parcel handling from day one

Lowest price on the market

Company formation for only DKK 595 when setting up a virtual office at the same time

Same or better service than competitors

Save up to DKK 1,200 compared to competitors

Simple process

Complete the application form online

Upload documentation (ID, MitID)

We handle the rest

Receive your ApS ready to use

When should you choose an ApS?

Choose an ApS if:

Annual turnover > DKK 500,000

Limited liability is important

You plan to hire employees

You want to signal professionalism

Consider alternatives if:

Turnover < DKK 200,000

You want simple administration

Limited liability is not necessary

Virtual address – why it matters

Disadvantages of a private address:

Lack of privacy

Less professional impression

Mixing private and business mail

Flexum Coworking’s virtual offices offer:

Prestigious address in Kongens Lyngby

Professional mail handling

Flexible meeting rooms

From DKK 188/month

Tax advantages of an ApS

Corporate tax vs. personal tax

ApS: 22% corporate tax

Personal income: up to 56%

Opportunity to retain earnings in the company

Deduction options

Deduction of business expenses

Better pension options

Relevant business expenses

What does it cost to set up an ApS?

Official fees

Registration: DKK 670

Capital contribution: DKK 20,000

Bank costs: Varies

Flexum Coworking’s prices

Free until 30 September with a virtual office

Afterwards: DKK 495

Virtual office from DKK 188/month

After your ApS has been set up

Ongoing obligations

Annual report

General meeting at least once a year

Ongoing bookkeeping

VAT returns

Flexum Coworking’s ongoing support

Mail service

Meeting rooms

Flexible solutions that grow with your business

Get started today

With Flexum Coworking’s complete solution, you get: