organisationsformer

Organisationsformer, or forms of organization, are the legal structures used to establish and operate entities such as businesses, associations and foundations. They determine who has legal personality, who bears liability, how profits are taxed, how governance is organized, and what capital is required.

A sole proprietorship (enkeltmandsvirksomhed) is owned by a single person. The owner has unlimited personal liability, and the business is typically simple to set up and taxed as personal income. General partnerships (interessentskab, I/S) involve two or more owners who usually share management; partners generally have joint and several unlimited liability, with profits taxed and distributed to the partners.

A private limited company (anpartsselskab, ApS) provides limited liability and is a separate legal entity. It requires a minimum capital, has a formal governance structure, and must file annual accounts. Corporate profits are taxed at the corporate rate, with dividends subject to taxation.

A public limited company (aktieselskab, A/S) is designed to raise capital from the public. It has stricter governance and reporting requirements, higher capital needs, and shares that can be publicly traded.

Cooperatives (andelselskab) are owned and governed by their members, who typically share profits and decision-making rights according to usage or allocation rules, common in sectors like agriculture and housing.

Non-profit associations (forening) and foundations (stiftelse) are organized for purposes other than profit. Forening has members and a general assembly; a foundation is usually funded by endowments and governed by a board. They may benefit from tax exemptions and different regulatory rules.

Choosing an organisationalform depends on liability, financing, taxation, governance, and long-term goals. Local law, registration, and ongoing compliance will strongly influence the optimal choice.