{"id":1873,"date":"2026-04-28T16:02:18","date_gmt":"2026-04-28T14:02:18","guid":{"rendered":"https:\/\/flexum.dk\/uncategorized\/how-to-set-up-an-aps-in-2026-complete-guide\/"},"modified":"2026-06-12T09:33:42","modified_gmt":"2026-06-12T07:33:42","slug":"how-to-set-up-an-aps-in-2026-complete-guide","status":"publish","type":"post","link":"https:\/\/flexum.dk\/en\/company-formation\/how-to-set-up-an-aps-in-2026-complete-guide\/","title":{"rendered":"How to set up an ApS in 2026 \u2013 Complete guide"},"content":{"rendered":"\t\t
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Setting up an ApS is one of the most popular ways to start a business in Denmark. With the new rules and opportunities in 2025, it has become both easier and more affordable to set up an ApS. In this complete guide, you will get everything you need to know about setting up an ApS, so you can get your business off to a strong start. <\/p>

What is an ApS?<\/h2>

An private limited company (ApS)<\/strong> is an independent legal entity that offers you, as an entrepreneur, a number of advantages:<\/p>

Limited liability<\/strong> \u2013 You are only liable up to your contributed capital<\/p>

Professional image<\/strong> \u2013 An ApS signals credibility to customers and business partners<\/p>

Tax advantages<\/strong> \u2013 Opportunity to optimise your tax position<\/p>

Flexibility<\/strong> \u2013 Easy to sell or transfer to others<\/p>

New rules for ApS in 2025<\/h2>

From 27 February 2025<\/strong>, the capital requirement to set up an ApS<\/a> has been reduced to just DKK 20,000<\/strong> \u2013 a significant reduction from the previous requirement. This makes it far more accessible for entrepreneurs to get started. <\/p>

Step-by-step guide: How to set up an ApS<\/h2>

Step 1: Preparation and planning<\/h3>

Before you begin the actual ApS formation, you need to have the following in place:<\/p>

Choose a company name<\/h4>

The name must not already be in use<\/p>

Must end with \u201cApS\u201d<\/strong><\/p>

Check availability on the Danish Business Authority\u2019s website<\/p>

Decide on the capital structure<\/h4>

Minimum DKK 20,000<\/strong> in share capital<\/p>

Choose between a cash contribution or a non-cash contribution<\/p>

Consider future capital increases<\/p>

Find a business address<\/h4>

A private address is possible, but not recommended for privacy reasons<\/p>

A professional address strengthens your brand<\/p>

Flexum Coworking offers virtual offices from DKK 188\/month<\/strong><\/p>

Step 2: Legal documents<\/h3>

To set up an ApS, the following documents must be in place:<\/p>

Memorandum of association<\/h4>

Contains basic information about the company<\/p>

Must be signed by all founders<\/p>

Articles of association<\/h4>

The company\u2019s \u201cconstitution\u201d<\/p>

Defines purpose, capital and management structure<\/p>

Must be legally correct<\/p>

Shareholder register<\/h4>

Overview of owners and ownership shares<\/p>

Must be updated upon changes in ownership<\/p>

Capital statement<\/h4>

Documentation of paid-in capital<\/p>

Certified by a bank, auditor or lawyer<\/p>

Step 3: Registration with the Danish Business Authority<\/h3>

Once the documents are ready, you must:<\/p>

Submit the application digitally<\/p>

Pay the registration fee of DKK 670<\/strong><\/p>

Wait for approval (typically 1\u20133 business days)<\/p>

Receive a CVR number and official registration<\/p>

Step 4: Practical matters after registration<\/h3>

After your ApS has been set up:<\/p>

Open a bank account<\/h4>

Pay in the company capital<\/p>

Get access to business banking services<\/p>

Take out insurance<\/h4>

Public liability insurance<\/p>

Professional indemnity insurance (if relevant)<\/p>

Set up bookkeeping<\/h4>

Choose a bookkeeping system<\/p>

Consider an external bookkeeper<\/p>

Registration with SKAT<\/h4>

VAT registration (if turnover > DKK 50,000)<\/p>

A-tax when hiring employees<\/p>

Common challenges when setting up an ApS<\/h2>

Legal pitfalls<\/h3>

Errors in the articles of association or missing documentation can significantly delay the process.<\/p>

Time required<\/h3>

Self-registration can take several weeks due to research, document preparation and contact with authorities.<\/p>

Costs<\/h3>

In addition to the registration fee, legal assistance can cost several thousand kroner.<\/p>

Flexum Coworking\u2019s solution: ApS in 1\u20132 days<\/h2>

In collaboration with Simple Law<\/strong>, Flexum Coworking offers a simple solution<\/a>.<\/p>

Complete package solution<\/h3>

Legal documents prepared by lawyers<\/p>

Fast registration (typically 1\u20132 days)<\/p>

Professional business address<\/p>

Mail and parcel handling from day one<\/p>

Lowest price on the market<\/h3>

Company formation for only DKK 595<\/strong><\/a> when setting up a virtual office at the same time<\/p>

Same or better service than competitors<\/p>

Save up to DKK 1,200<\/strong> compared to competitors <\/p>

Simple process<\/h3>

Complete the application form online<\/p>

Upload documentation (ID, MitID)<\/p>

We handle the rest<\/p>

Receive your ApS ready to use<\/p>

When should you choose an ApS?<\/h2>

Choose an ApS if:<\/strong><\/p>

Annual turnover > DKK 500,000<\/strong><\/p>

Limited liability is important<\/p>

You plan to hire employees<\/p>

You want to signal professionalism<\/p>

Consider alternatives if:<\/strong><\/p>

Turnover < DKK 200,000<\/strong><\/p>

You want simple administration<\/p>

Limited liability is not necessary<\/p>

Virtual address \u2013 why it matters<\/h2>

Disadvantages of a private address:<\/p>

Lack of privacy<\/p>

Less professional impression<\/p>

Mixing private and business mail<\/p>

Flexum Coworking\u2019s virtual offices offer:<\/strong><\/p>

Prestigious address in Kongens Lyngby<\/p>

Professional mail handling<\/p>

Flexible meeting rooms<\/p>

From DKK 188\/month<\/strong><\/p>

Tax advantages of an ApS<\/h2>

Corporate tax vs. personal tax<\/h3>

ApS: 22% corporate tax<\/strong><\/p>

Personal income: up to 56%<\/strong><\/p>

Opportunity to retain earnings in the company<\/p>

Deduction options<\/h3>

Deduction of business expenses<\/p>

Better pension options<\/p>

Relevant business expenses<\/p>

What does it cost to set up an ApS<\/a>?<\/h2>

Official fees<\/h3>

Registration: DKK 670<\/strong><\/p>

Capital contribution: DKK 20,000<\/strong><\/p>

Bank costs: Varies<\/p>

Flexum Coworking\u2019s prices<\/h3>

Free until 30 September with a virtual office<\/p>

Afterwards: DKK 495<\/strong><\/p>

Virtual office from DKK 188\/month<\/strong><\/p>

After your ApS has been set up<\/h2>

Ongoing obligations<\/h3>

Annual report<\/p>

General meeting at least once a year<\/p>

Ongoing bookkeeping<\/p>

VAT returns<\/p>

Flexum Coworking\u2019s ongoing support<\/h3>

Mail service<\/p>

Meeting rooms<\/p>

Flexible solutions that grow with your business<\/p>

Get started today<\/h2>

With Flexum Coworking\u2019s complete solution, you get:<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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