New rules for commercial foundations and their boards
Official title (in Danish): Lov om ændring af lov om erhvervsdrivende fonde, årsregnskabsloven og forskellige andre love (Ophævelse af visse krav m.v. for erhvervsdrivende fonde, nægtelse af godkendelse som ejendomsmægler som følge af strafbare forhold, nedlæggelse af Revisorrådet og offentliggørelse af oplysninger om konkurskarantæner i CVR)
In short
Reading time: 1 min- What changes:
- The act changes the rules for commercial foundations.
- Among other things, it changes when a board member must step down or can be removed, how distributions (when an estate hands out the inheritance to the heirs) are decided, and when a foundation's articles of association can be changed or the foundation can be merged with other foundations.
- Who: The rules apply to commercial foundations and to members of their boards and management.
- When: The rest of the Act entered into force on 3 September 2026. Section 2, no. 11 will enter into force on 5 December 2026. Section 5, no. 2 and 3 will enter into force on 10 January 2030. Some parts will enter into force on a date to be set later by the minister.
Written by AI from verbatim quotes from the source and checked by code and AI. Dates, tables and the fact box are calculated by fixed rules. Unofficial translation. Always read the original.
Sources and original
Read the official text (in Danish) →
The case at the Danish Parliament (ft.dk)
Source: Retsinformation.dk
Translated from Danish · The Danish version and the original source apply.
Summary by the Danish Parliament (in Danish)
Forslaget indfører en række byrdelettelser for erhvervsdrivende fonde ved at ophæve Civilstyrelsens rolle som permutationsmyndighed, så ændringer af fondes formål og opløsning fremover alene kræver tilladelse fra fondsmyndigheden. Forslaget gennemfører desuden dele af to EU-direktiver om et fælles europæisk adgangspunkt og om selskabsstrukturer med flere stemmer. Der indføres hjemmel til, at Erhvervsstyrelsen kan nægte godkendelse som ejendomsmægler, hvis forhold på ansøgerens straffeattest indebærer risiko for misbrug. Derudover nedlægges Revisorrådet. Endelig indfører forslaget hjemmel til, at oplysninger om konkurskarantæner skal kunne offentliggøres i CVR. Lovforslaget var en del af lovforslag L 12, som blev opdelt i 2 lovforslag ved 2. behandling.
Source: Folketinget (ft.dk). Reproduced unchanged.
Timeline
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- Introduced · 25 June 2026Status in the Danish Parliament: Fremsat
- Passed · 27 August 2026Status in the Danish Parliament: 3.beh./Vedtaget
- Stadfæstet · 1 September 2026Status in the Danish Parliament: Stadfæstet
- Date to be set later · 2 September 2026Status in the Danish Parliament: Stadfæstet
- Partly entered into force · 3 September 2026Status in the Danish Parliament: Stadfæstet
- The rest enters into force · 10 January 2030In 1163 days