Danish company data uses terminology that rarely translates directly. This glossary explains the terms you meet in the Central Business Register (CVR) and in Danish compliance work.
Registration terms
CVR number - the 8-digit Central Business Register number that uniquely identifies a Danish legal entity.
SE number - a separate tax registration number used when a company reports VAT or payroll tax for several units.
P-nummer (production unit) - an individual place of business under a CVR number.
ApS - anpartsselskab, the Danish private limited company.
A/S - aktieselskab, the Danish public limited company.
Enkeltmandsvirksomhed - a sole proprietorship with unlimited personal liability.
Ownership and compliance terms
Reelle ejere - beneficial owners, natural persons who ultimately own or control the company.
Legale ejere - legal owners registered directly on the share capital.
Kaedeansvar - chain liability, where a main contractor is liable for a subcontractor's unpaid wages and taxes.
Hvidvaskloven - the Danish Anti-Money Laundering Act, which requires KYC procedures.
RUT - the register of foreign service providers operating in Denmark.
Skatteattest - a tax clearance certificate documenting no overdue public debt.