virksomhedstyper

Virksomhedstyper refers to the different legal structures a business can adopt in Denmark. These structures determine aspects such as liability, taxation, and administrative requirements. The most common types include sole proprietorships (enkeltmandsvirksomhed), where the owner is personally liable for business debts. Partnerships (interessentskab) involve two or more individuals who share profits and losses, with partners typically bearing joint and several liability.

Limited companies (aktieselskab and anpartsselskab) offer limited liability, meaning the owners' personal assets are protected from business debts. An aktieselskab generally requires a higher minimum share capital and has more complex reporting obligations than an anpartsselskab. Other forms include economic associations (andelsforening) and foundations (fond), which often have specific purposes beyond profit generation.

The choice of virksomhedstype has significant implications for how a business operates, how it is taxed, and the level of personal risk involved for the owners. It is a crucial decision for entrepreneurs and business owners when establishing or restructuring their ventures.