Legal sources with official primary sources

Printed ·

Skip to main content
Skip to the answer
ExploreWorldAIExploreWorldAI

The data engine is updated daily with thousands of new legal data points that strengthen society's decision support

Company, accounts and bookkeeping

Incorporation, management liability, annual reports and bookkeeping. The acts that decide who answers for the company and on what accounting record.

Share this page

Acts

Danish Companies ActLBK nr 1168 af 01/09/2023 · The Act governs public and private limited companies: incorporation, articles, capital, the general meeting, the composition and liability of management, distributions and dissolution.Danish Financial Statements ActLBK nr 1057 af 23/09/2024 · The Act sets the reporting classes, the required contents of the annual report, the management review, audit and filing with the Danish Business Authority.Danish Bookkeeping ActLOV nr 700 af 24/05/2022 · The Act requires transactions to be recorded on an ongoing basis, the bookkeeping to be documented, accounting records to be kept for five years and the company's bookkeeping procedures to be described.

Questions

How long must accounting records be kept in Denmark?Danish Bookkeeping Act, sections 12 and 6When must the annual report be filed with the Danish Business Authority?Danish Financial Statements Act, section 138

Next step

Three ways to put the register to work in your own practice.

Book a walkthroughPricing and termsAPI and datasets

Start with your task