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VAT-Exempt in Denmark? You May Still Need to Pay Lønsumsafgift

VAT exemption does not automatically mean that a Danish business has no indirect-tax obligation. Some VAT-exempt activities may instead create a lønsumsafgift liability. Last updated: August 2026 A business can be exempt from Danish VAT and still have another indirect-tax obligation. This is where lønsumsafgift in Denmark becomes relevant. The… 

Transport Deduction in Denmark 2026: New Rates

The transport deduction in Denmark 2026 is higher for the full income year, but commuters must update their tax information and use their actual commuting days. Last updated: July 2026 Denmark has increased the transport deduction in Denmark 2026 for the full income year. The change applies retroactively from 1… 

Company card and private wallet separated on a Scandinavian office desk

Shareholder Loans and Private Expenses in Denmark

This guide explains why private expenses, company card use and shareholder loans in an owner-managed Danish ApS can create salary, dividend or taxable withdrawal issues. Last updated: May 2026 A company card is convenient. It is also one of the easiest ways for an owner-managed ApS to create tax problems…