Denmark

Tax residency in Denmark is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. Controlled Foreign Corporation (CFC) rules are in force. Residents who own or control foreign entities may face attribution of that entity's undistributed profits under local anti-avoidance provisions.

Combined income tax: bottom 12.09% + municipal ~24.7% + top surtax 15% = up to 52.07%. Researchers/key employees: 27% flat for 7 years (expat scheme). Share gains: 27% up to DKK 61,000, 42% above. World's highest income tax. Excellent public services.

The standard corporate income tax rate is 22%. The administrative process is considered straightforward, with minimal bureaucratic friction.

Account opening in Denmark can be challenging for foreign nationals or non-resident businesses, and enhanced due diligence is common practice. Internet infrastructure is excellent, with widespread fibre broadband and reliable mobile connectivity across urban and suburban areas.

Denmark is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Based on our scoring model, Denmark ranks highest for Founder / Entrepreneur and High Net Worth Individual. It offers a reasonable proposition for founder / entrepreneur (score: 58/100). It offers a reasonable proposition for high net worth individual (score: 51/100). It scores lower for freelancer and digital nomad, who may find other jurisdictions more suitable for their specific requirements.