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7 - Denmark

from Part II - National reports for the EU Member States

Published online by Cambridge University Press:  05 June 2014

By
Vagn Thorup  and
Jeppe Buskov
General editor
Dirk Van Gerven
Vagn Thorup
Affiliation:
Kromann Reumert
Jeppe Buskov
Affiliation:
Kromann Reumert
Dirk Van Gerven
Affiliation:
NautaDutilh, Brussels
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Summary

Implementation and scope

In Denmark, the rules set forth in the Second Company Law Directive are implemented by Act Number 322 of 4 November 2011 on Danish Public and Private Limited Companies (as amended) (“the Danish Companies Act”).

The scope of the Directive is limited to Danish aktieselskaber (“Public Limited Liability Companies”) (Art. 1(1) Dir.). Pursuant to the Danish Companies Act, however, certain Directive provisions also apply to anpartsselskaber (“Private Limited Liability Companies”). Together, in the Danish Companies Act, aktieselskaber and anpartsselskaber companies are referred to as kapitalselskaber (“Limited Liability Companies”).

Application of Danish law

Denmark applies the incorporation theory to determine the corporate law applicable to a Limited Liability Company. This means that the corporate law applicable to a Limited Liability Company is the law of the country in which the Limited Liability Company is registered. Thus, the applicable law to a Limited Liability Company registered in Denmark is Danish corporate law.

Type
Chapter
Information
Capital Directive in Europe
The Rules on Incorporation and Capital of Limited Liability Companies
 , pp. 229 - 256
Publisher: Cambridge University Press
Print publication year: 2014

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