Increasing and Reducing Share Capital in a Danish ApS — How It Works

Share capital is not fixed. You can increase or reduce it as your company's needs change.

Increasing share capital

Used when the company needs additional funds, a new partner is joining, or debt is being converted into equity.

• A resolution at a general meeting (normally requiring a 2/3 majority).
• Contributions in cash, in kind (assets), or through debt conversion.
• Contributions in kind require a valuation report.
• Registration with the Danish Business Authority within 2 weeks.

Reducing share capital

Used to distribute funds to shareholders, cover losses or transfer funds to a reserve.

• A resolution at a general meeting.
• For distributions to shareholders: notice to creditors with a 4-week deadline.
• Share capital must not fall below the minimum of DKK 40,000.

Common mistakes

• Missing the registration deadline.
• Distributing funds before the creditor deadline has expired.
• Failing to update the register of shareholders and articles of association.

Frequently asked questions

Can I increase share capital without an auditor?

Cash contributions can be handled without one, but contributions in kind require a valuation report.

How much does registration cost?

The Danish Business Authority charges a fee — check the current rate at virk.dk.

Can a capital reduction cover losses?

Yes, and in that case, no notice to creditors is required.

Get help from Adminbox

Would you like an assessment of your specific situation? Book a free meeting or contact us — we respond within 24 hours.