What’s the difference between IVS, ApS and A/S?

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

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