Denmark APS vs IVS
Legal Entity Comparison
Time of Update: 2026-03-31
APS is a legal entity in Denmark, abbreviated as Anpartsselskaber. It belongs to combined ownership and is a limited liability company. APS does not allow public participation in the market; it requires a minimum of one shareholder with no upper limit, and a minimum of one director with no upper limit. Unlike companies in other countries, Danish APS does not require the appointment of a legal representative, the involvement of local individuals as directors, or the need for a company secretary. The minimum registered capital is DKK 50,000, and there is no requirement for capital verification. The capital can be paid in the form of cash, assets, or a combination of both. However, if only cash is used for payment, 25% of the nominal capital must be paid at the time of establishment, with a minimum payment of 50,000 Danish kroner required before registration. This means that if shareholders choose to contribute assets, they can pay only 25% of the nominal capital at the time of establishment, but at least 50,000 Danish kroner must be paid before registration.
Denmark Legal Entity Comparison
Denmark Legal Entity Comparison
Basic Information
APS
IVS
Ownership:
Consolidated Ownership
Ownership:
Collective Ownership
Limited Liability:
Positive
Limited Liability:
Positive
Publicly Participates In Capital Market:
Negative
Publicly Participates In Capital Market:
Negative
Shareholder / Director / Secretary Requirements
APS
IVS
Requirements For Shareholders:
At least one shareholder, no upper limit.
Requirements For Shareholders:
At least one shareholder, no upper limit.
Requirements For Directors ::
At least one director, with no maximum limit.
Requirements For Directors ::
At least one director, with no upper limit.
Legal Representative Not Mandatory:
Positive
Legal Representative Not Mandatory:
Positive
Local Directors Not Mandatory:
Positive
Local Directors Not Mandatory:
Positive
Local Secretaries Not Mandatory:
Positive
Local Secretaries Not Mandatory:
Positive
Registered Capital Requirement
APS
IVS
Minimum Registered Capital Requirement:
DKK 50,000
Minimum Registered Capital Requirement:
1. The minimum capital requirement is 1 Danish krone.
Capital Injection Not Required:
See Memo
Capital Injection Not Required:
Positive
Capital Injection Requirement:
1. The capital can be paid in cash, assets (non-cash contribution), or a combination of both;
2. If the capital is paid only in cash, only 25% of the nominal capital can be paid at the time of establishment; however, a minimum of DKK 50,000 must be paid before registration.
2. If the capital is paid only in cash, only 25% of the nominal capital can be paid at the time of establishment; however, a minimum of DKK 50,000 must be paid before registration.
Capital Injection Requirement:
1. No capital verification is needed at the beginning of establishment;
2. When the registered capital of the company reaches 50,000 Danish kroner and is converted into traditional APS company money, dividends cannot be paid;
3. It is necessary to increase the share capital to 50,000 Danish kroner (approximately 7,000 euros) through normal operations before any dividends can be paid. Once the company reaches the required minimum share capital, it can be converted into an ApS.
2. When the registered capital of the company reaches 50,000 Danish kroner and is converted into traditional APS company money, dividends cannot be paid;
3. It is necessary to increase the share capital to 50,000 Danish kroner (approximately 7,000 euros) through normal operations before any dividends can be paid. Once the company reaches the required minimum share capital, it can be converted into an ApS.
Memo
APS
IVS
Memo:
N/A
Memo:
1. The legal form of IVS company follows the same rules as applicable to Danish ApS. Therefore, there is no difference between IVS and ApS, except for the required minimum startup capital. Establishing IVS has no conditions.
2. Please note that Denmark abolished the IVS Companies Act in April 2019.
2. Please note that Denmark abolished the IVS Companies Act in April 2019.
DK
Denmark
CI - Company Incorporation
Danish APS company registration
From EUR 2,700.00 / Company
Product Valid: Positive
Applicant Must Be Present: no
Applicable country/region
DK - Denmark
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