Erhvervsskatter

Erhvervsskatter refers to taxes levied on businesses in Denmark. These taxes form a crucial part of the Danish tax system, contributing to public revenue and influencing business operations. The primary erhvervsskatter include selskabsskat (corporate tax) and moms (value-added tax).

Selskabsskat is the tax on the profit of limited liability companies (anpartsselskaber and aktieselskaber). The current corporate tax rate in Denmark is generally set at 22%. This tax applies to the company's taxable income after allowable deductions and expenses have been considered.

Moms, or value-added tax, is a consumption tax applied to the sale of goods and services. Businesses collect moms from their customers and remit it to the tax authorities. Most goods and services are subject to a standard moms rate of 25%. Certain items and services, like financial services and certain medical treatments, are exempt, while others, such as newspapers and restaurant services, are subject to a reduced rate of 12% or 0%. Businesses can deduct the moms they have paid on their own purchases (input moms) from the moms they have collected (output moms).

Other erhvervsskatter can include certain environmental taxes, duties on specific products, and property taxes depending on the type of business and its assets. The administration and collection of these taxes are handled by the Danish Tax Agency (Skattestyrelsen). Understanding and complying with erhvervsskatter is essential for any business operating in Denmark.