What is common for the IVS, ApS, and the A/S is that they are all limited liability company forms.
In the table below we have outlined the main differences between the three company types.
|Iværksætterselskab (IVS)||Anpartsselskab (ApS)||Aktieselskab (A/S)|
|Mandatory suffix to the company name||IVS||ApS||A/S|
|Minimum share capital in DKK||1||50,000||500,000|
|Maximum share capital in DKK||50,000||Unlimited|
|Requirement to transfer 25 % of the yearly profit to the share capital (reserve) until a share capital of 50,000 has been reached||Yes||No – minimum required share capital is minimum 50,000||No – minimum required share capital is minimum 500,000|
|Shares can be publicly traded||No||No||Yes|
|Mandatory to have a board||No||Yes|
|Requirements for payments of dividens||Share capital must be minimum 50,000||No requirement|