Cooperative Capital Distributions to Skat: The Section 30 Filing

Skattestyrelsen’s current reporting guide sets out the operational rules for cooperative capital distributions, including corrections to earlier years. The duty behind it is section 30 of skatteindberetningsloven, the Danish Tax Reporting Act: a cooperative association covered by section 1(1)(3) of selskabsskatteloven that distributes capital fund assets to current or former members reports those distributions to the tax administration once a year, for the preceding calendar year. Distributions that members became entitled to during 2026 are due by 20 January 2027.

Each record carries only a handful of fields, yet three details decide whether it lands correctly: the calendar year a distribution belongs to, how a member living abroad is identified, and which of three IDs a correction has to quote. The current guide covers collection and reporting of a foreign member’s Tax Identification Number (TIN), and states that validation and reporting for the current year open at the end of October.

The stakes run through to individual members. Skattestyrelsen uses these reports to populate members’ tax information on skat.dk/tastselv and to produce their annual tax statements (årsopgørelser), and the guide says plainly that missing or wrong data make those statements wrong.

Related reading: Liquidation Proceeds Reporting to Skat: Section 28a for Danish Funds

The section 30 calendar for 2026 distributions

• End of October 2026: validation and reporting for the current calendar year open in TastSelv Erhverv.
• Within 8 days of the duty arising: registration as a reporting entity through virk.dk.
• 20 January 2027 (a Wednesday): deadline for 2026 distributions, and for a nil report from a registered cooperative that made none. If 20 January falls on a Saturday or Sunday, the deadline moves to the following Monday.
• Errors in accepted records must be corrected as soon as they are discovered.
• 14 days from Skattestyrelsen’s processing report: re-filing of rejected records.
• 31 December each year: the reference point for the five-year window in which supplementary reports and corrections to earlier years can still be filed.

Legal basis: section 30 of skatteindberetningsloven and the executive order

Section 30(1) of skatteindberetningsloven places the duty on cooperative associations within section 1(1)(3) of selskabsskatteloven, the Corporation Tax Act, that distribute capital fund assets to existing or former members. They report each year on the distributions made in the preceding calendar year. Section 30(2) fixes four data points per member: identification of the reporting entity, identification of the member, the date of the distribution, and the amount distributed. Everything else in the file, from member-type codes to correction IDs, comes from the executive order and Skattestyrelsen’s guide.

The current consolidated text is LBK nr. 1059 of 21 August 2025. Section 54(1) sets the deadline at 20 January, or the following Monday where 20 January falls on a weekend. The Act was originally passed as lov nr. 1536 of 19 December 2017; section 64 brought it into force on 1 January 2019 and disapplied it for reports on calendar year 2018 or earlier. That date also appears in the virk.dk registration flow, where 1 January 2019 is the earliest start date a cooperative can enter for the duty. Section 47 places the reporting duty on persons and entities resident in Denmark or operating through a permanent establishment there.

The detailed rules sit in BEK nr. 1016 of 22 June 2023 on tax reporting (skatteindberetningsbekendtgørelsen), most recently amended by BEK nr. 1158 of 9 September 2025 with effect from 1 January 2026. It covers registration (section 1), exempt recipients (section 2), identification of the person reported on (section 3), reporting in Danish kroner (section 4) and reporting when a business ceases (section 5).

Two reading traps sit in these sources. First, the consolidated Act is incomplete on its own terms: its preamble states that amendments made by, among others, lov nr. 409 of 29 April 2025, which implements the amendment to the administrative cooperation directive on crypto-asset reporting (the regime covered in our CARF and DAC8 crypto-asset reporting guide), are left out because they take effect from 1 January 2026 and, in part, 1 January 2028. A reader checking the current law has to read later amending acts alongside the consolidation. Second, the guide describes its own status: where it conflicts with legislation or with Skattestyrelsen’s practice in Den juridiske vejledning, reporting entities are to follow the legislation and Den juridiske vejledning.

Which cooperatives report, and the moment the duty starts

The scope test is the selskabsskatteloven definition, which the guide reproduces. A cooperative association in this sense exists to promote the shared business interests of at least 10 members through their participation in the association’s activity as buyers, suppliers or in a similar way. Its turnover with non-members does not substantially or for a longer period exceed 25 percent of total turnover, and apart from normal interest on paid-in member capital, it uses turnover with members as the basis for distributions to them.

The trigger is the first distribution: section 1.1.1 of the guide says registration for the duty is needed only once the cooperative distributes capital fund assets to existing or former members. Section 1(1) of the executive order then gives the cooperative 8 days from the point the duty arises to register. Registration runs on virk.dk: the guide points to the form found under code 03.047, a MitID login, the start date of the duty, the CVR or SE number, and a tick against capital distributions from cooperative associations. The registration certificate then appears in TastSelv Erhverv under the company’s profile and contact details, and the guide warns that this can take some days. Changes to a registration, or corrections of errors in it, go through virk.dk within 8 days of the change or the discovery of the error. Deregistration is due within 8 days of the duty ending.

The narrow trap here concerns classification. If a cooperative believes it is wrongly registered under section 1(1)(3) of selskabsskatteloven, and so outside the reporting duty, the guide asks it to apply for a new tax-liability assessment through the contact function in TastSelv Erhverv, and to hold off registering for the duty until it has an answer. Section 1(3) of the executive order deals with a separate situation: doubt over whether a business falls within a reporting duty does not exempt it from registering, and the registration is filed with an explanation of the business so that the tax administration can decide. The better reading is that the guide’s pause applies only while a reassessment of selskabsskatteloven status is pending; any other doubt about scope falls under section 1(3).

Registration also creates a recurring obligation. A registered cooperative with no distributions in a year either deregisters or tells Skattestyrelsen there is nothing to report. The guide calls the second route a nil report (nul-indberetning), filed under Øvrige indberetninger, then Kapitaludlodninger, then Nulindberetning, by the ordinary annual deadline. Section 1(8) of the executive order is the legal hook: during a temporary pause in the duty, the registration can stay in place on condition that the cooperative reports the absence of information for those periods.

What counts as a capital fund distribution, and which year it belongs to

Section 4.1 of the guide defines the reportable item as a distribution of capital fund assets, also called operating capital (driftskapital), to existing or former members. The term covers the equity items in the cooperative’s annual report other than paid-in equity or member capital. Skattestyrelsen adds its view that each cooperative’s bylaws will make clear when a distribution of capital fund assets is taxable.

Two sources need reading together here. Section 4.1.1 of the guide lists two payments as outside this report: running on-account settlements during the year for goods delivered or bought, and supplementary payments made on the basis of the year’s result for goods delivered or bought. Skattestyrelsen’s public eKapital page, by contrast, describes capital distributions as typically including running on-account payments, profit from the same year and operating capital (retained funds) from earlier years. The statutory duty in section 30 applies to distributions of capital fund assets (kapitalfondsmidler). Which payments fall on which side of that line depends on what the payment is under the bylaws, so check the current guide and the bylaws before excluding a payment from the section 30 file. The guide does not say how excluded payments are otherwise reported.

Timing decides the year. The distribution date field takes the date the distribution was adopted, and the guide makes the point of legal entitlement (retserhvervelsestidspunktet) decisive; its example is the moment the representative assembly decides on payment. The calendar year field follows the same point: a distribution belongs to the year in which the entitlement arises, even when it was calculated on an earlier financial year. To illustrate the rule: a cooperative whose financial year ends on 30 September 2026 and whose representative assembly adopts the distribution in January 2027 reports it for calendar year 2027, due by 20 January 2028. Payment timing does not move the answer.

The member to report is the legal owner at the point of entitlement (section 4.2). Section 2 of the executive order removes a small group of recipients from reporting altogether: the monarch and spouse, certain members of the royal house and their spouses, their estates, foreign diplomatic missions in Denmark, diplomatically registered persons, and administrative, technical and service staff at the missions who are not Danish citizens. Identity cards issued by the Ministry of Foreign Affairs serve as the documentation for the staff categories.

Identifying members: CPR, CVR and the TIN point in the current guide

Section 3(1) of the executive order sets the identification ladder. The member gives name, address (with home country for a foreign address) and CPR number. Without a CPR number, the CVR number is used; without a CVR number, the SE number; without an SE number, the date of birth. Section 52(1) of the Act puts the duty to provide these details on the person being reported on, and section 3(5) of the order requires the member to tell the cooperative about changes within one month. Section 3(6) requires the necessary proof of identity when the details are given, which the guide ties to chapter 3 of the Danish Anti-Money Laundering Act.

The TIN rule is older than the guide text. Section 3(2) of the executive order, in the version issued on 22 June 2023, already names section 30 reports: a member reported on must also give the identification number issued by their state of residence, or, where they have none, date of birth, place of birth and country of birth. The guide adds the operational description in sections 1.4.1 and 1.4.2. For members classed as foreign, the guide says the TIN is reported as issued by the country of residence at 31 December; if the member has not provided a TIN under the rules of their country of residence but has provided one under the rules of the country where they are liable to tax, the guide accepts that TIN.

Section 1.4.1 also sets out the effort expected. When the cooperative finds that a member has moved abroad, or from one foreign country to another, it must make reasonable efforts to obtain the TIN; the guide explains reasonable efforts as requesting the TIN issued by the country of residence whenever the member’s details have to be updated under the customer due diligence rules of the anti-money laundering legislation. According to the guide, member relationships created before 1 July 2016 have no transitional exemption, and from 1 January 2027 the cooperative must also request the TIN, or birth details where no TIN is issued, for those older relationships when it updates their details under those rules. The CRS regime collects TINs through account-holder self-certification, the logic covered in our CRS reporting guide for Luxembourg; the section 30 duty is a separate collection under Danish domestic rules, with its own birth-details fallback.

Residence status is fixed at one date. A member is domestic (indlænding) if resident, or for a company if registered, in Denmark at 31 December of the reporting year, and a foreign member (valutaudlænding) otherwise. For members without a CPR, CVR or SE number or foreign identification number of their own, such as companies, foundations, associations or estates, section 3(3) of the order routes identification through the chairman or another person authorised to act on the entity’s behalf.

When a member does not supply identification, the Act gives the cooperative fewer tools than it gives the reporters named in section 52(2), such as financial institutions and bankruptcy trustees. Section 52(2) lists what happens if identification is missing under other provisions: for example, certain accounts and deposits may not be opened, and a claim in a bankruptcy estate is rejected or its dividend withheld. Section 30 distributions are not on that list. The omission suggests the Act gives the cooperative no statutory hold-back for a section 30 distribution; whether bylaws can make payment conditional on identification is a question for counsel. The file format has a code for an unidentified member, type AU (unknown member), with a reason code: 1 where a business member has ceased and no new identification details have been obtained for it, 2 for any other reason.

Building the cooperative capital distributions file

Six fields are required in every record: UdlodningID, IndberetningID, calendar year, member type (Andelshavertype), distribution date and distribution amount. CPR, CVR or SE numbers and address details become mandatory depending on member type, as annex 2 of the guide sets out. The three identifiers carry different jobs, and the correction rules in section 7 of the guide depend on keeping them apart:

• UdlodningID is the cooperative’s own unique reference for one distribution, 1 to 12 letters or digits. It stays constant across the original report and every later correction, and it does not appear in the member’s tax information on skat.dk/tastselv.
• IndberetningID identifies one report, 1 to 11 letters or digits. The guide forbids reuse; every submission, corrections included, needs a new value. The guide describes single-record entry in TastSelv Erhverv as generating it automatically, but Skattestyrelsen states that this year’s reporting is by file only, so file filers assign the value themselves.
• RettelseID is filled only on a correction or an invalidation, and carries the IndberetningID of the report being replaced.

Member type takes one of five two-letter codes: IP (domestic person), IV (domestic business), UP (foreign person), UV (foreign business) and AU (unknown member). The amount is the sum distributed, excluding VAT, in Danish kroner, in a format such as 4.568,50; the dot as thousands separator is optional, and whole-krone amounts can be given without decimals, for example 12000. Section 4(4) of the executive order requires conversion to kroner at the exchange rate on the date of legal entitlement. Dates take the form dd-mm-yyyy.

For persons (IP and UP), a chairman/administrator field takes JA or NEJ. JA marks a report on a chairman or other person entitled to act for a company, foundation, association, estate or similar body that has no CPR, CVR or SE number. The effect is specific: the amount is not pre-printed on that person’s annual tax statement and appears only in their tax information on skat.dk/tastselv as a distribution with special ownership. Every other case takes NEJ.

Foreign members (UP and UV) carry an extra block. The file states whether identification details could be obtained; if so, it carries the TIN with a two-character ISO country code for the issuing country. Without a TIN, a person carries date of birth, country of birth and place of birth (up to 35 characters), while for a business without a TIN the guide requires the chairman or another authorised person to be reported instead. Where there are documented reasons why the place of birth cannot be given, for example because it is not stated in the passport, the guide allows the country code of the birth state to be reported in its place. First and last names run to 70 characters each, businesses give a company name, and the address may be structured or unstructured, with the country of residence always reported as a two-letter code.

NoteTekst is free text for the cooperative’s internal use; the guide states that it cannot carry a message to Skattestyrelsen.

File uploads must be CSV UTF-8, comma-separated, built on the published data structure; the template sits on skat.dk/ekapital. The file name must start with the cooperative’s CVR number and must be unique. If the file includes headers, every header in the template must be present even where a column is empty, and a single file can hold up to 30,000 rows.

Submission and validation in TastSelv Erhverv

Access requires the cooperative’s registration for the duty and roles and rights set up in TastSelv Erhverv for whoever files, whether an employee or an agency. Delegation to another business, such as a bureau, runs through the Revisorordningen arrangement. Outsourcing does not move the liability: section 1.7 of the guide states that the reporting entity answers for correctness whether its own staff file or the service is bought in.

The Kapitaludlodninger menu under Øvrige indberetninger contains functions for file upload (Indberet via fil), validation (Validering), single-record entry (Indberet enkeltvis), nil reporting and an overview of reports with counts, amounts and status per distribution. For the current reporting year, however, Skattestyrelsen’s eKapital page states that capital distributions can only be submitted by file. The guide recommends validating a file before filing it and treats the two as separate steps, so a file that passes the Validering run still has to be submitted through Indberet via fil. Skattestyrelsen runs several annual third-party filings on their own calendars; our EIS reporting guide for Denmark covers one with 1 June and 15 October deadlines.

Validation happens in two layers. Technical checks confirm a valid CSV file, a correctly formed and unique file name, rows matching the data structure and correctly formatted fields; a file failing them is rejected as a whole, with a response file if it is a CSV file and an error report if it is not. Business checks follow: whether CPR, CVR and SE numbers are correct and known to the tax administration, whether field combinations are consistent (the guide’s example is a mismatch between calendar year and distribution date), and advisory notices such as a member’s death. The processing report returned for each file counts distributions and amounts by status: Accepteret, Accepteret med advis, Fejlet, Invalideret or Afvist.

Corrections, invalidations and the five-year window

Rejected records and records submitted with errors must be re-filed within 14 days of receiving the processing report, a deadline the guide ties to section 54(6) of the Act. Errors found in accepted records are corrected as soon as they are discovered. Supplementary reports and corrections to earlier filings can be made up to five years back from 31 December of the current calendar year.

A correction is a new record with a new IndberetningID and a RettelseID holding the IndberetningID of the report it replaces; it overwrites the earlier report for that UdlodningID, and all other fields are filled as for a first report. Two fields cannot be corrected this way. If the UdlodningID or the calendar year is wrong, the guide requires an invalidation followed by a fresh report with the right values.

Invalidation is reserved for a report that should never have been made, and must be filed in CSV format. The record carries only the UdlodningID being cancelled, a new IndberetningID, the RettelseID of the original report, the same calendar year, and JA in the Invalidering field. A distribution invalidated by mistake is restored with a correction to that UdlodningID that references the invalidated report.

Members see the result. The guide states that corrections show in the member’s tax information as a counter-entry, that the data are used in producing annual tax statements, and that new data arriving after the first statement has gone out will in many cases trigger an automatic proposal to amend it.

Records, reconciliation and the sanctions in sections 56 to 59

Section 56(1) of the Act requires the reporting entity to keep the basis for its reports, including the information used to decide whether an item is reportable, under the bookkeeping rules on retention of accounting material. The guide puts the period at five years and names the reporting files alongside the accounting material behind them. Where the cooperative keeps books and the reported amounts sit in its accounts, section 56(1) also requires the accounts to be set up so that the reported information can be reconciled with them; the guide turns that into a reconciliation of the number of reported distributions and their amounts.

The sanctions come in layers:

• Section 57(1): where reports are not made on time, the tax administration can order reporting by a set deadline, backed by daily coercive fines until the order is complied with. The guide states that under current practice such a fine is at least DKK 1,000 a day.
• Section 59(1): a fine for intentional or grossly negligent failure to report within the deadlines (point 3, which covers section 30), failure to re-file within a deadline notified under section 54(6) (point 4), and failure to keep or submit material under section 56 (point 5).
• Section 58: intentionally giving incorrect, misleading or incomplete information that leads to too low a tax assessment is punishable by a fine or imprisonment of up to one year and six months; gross negligence is punishable by a fine.
• Section 60: companies and other legal persons can be held criminally liable.

The guide also publishes starting points for fines, scaled to the total number of reports the entity must file: DKK 5,000 for 1 to 1,000 reports, DKK 10,000 for over 1,000 to 10,000, DKK 20,000 for over 10,000 to 100,000, DKK 40,000 for over 100,000 to 1,000,000, and DKK 80,000 above 1,000,000. The level can be adjusted for aggravating or mitigating circumstances under chapter 10 of the Criminal Code.

Frequently Asked Questions

A member died after the distribution was adopted. Whose number goes in the file?

The guide directs reports on a deceased member’s estate to the deceased’s CPR number or, if the member was previously reported through a sole proprietorship, its CVR number, following the cooperative’s earlier choice; if the sole proprietorship has ceased, the CPR number is used. From the estate’s cut-off date, reports go on the person the distribution is actually paid to. The cooperative has no duty to research the heirs; from the cut-off date, the heirs must give it their identification details.

Can a member who trades as a sole proprietor be reported on the business number?

Yes. Section 4.3.5 of the guide makes it optional to report on the member’s CPR, SE or CVR number. An SE or CVR number is converted automatically to the owner’s CPR number, and the member’s tax information then shows that the distribution relates to the business. Reporting on the CPR number hides that link from the member.

A member left the cooperative in June and moved abroad. Is the member domestic or foreign for the 2026 file?

The 31 December test applies to continuing members. Where membership ended during the year, the guide takes the member’s residence, or a company’s registered seat, at the time membership ended. A member who left while still resident in Denmark is therefore reported as domestic even if the 31 December address is abroad.

A member lives in Greenland but has a Danish CPR number. Domestic?

No. The guide treats persons resident in Greenland and Greenlandic businesses as foreign members, and requires the CPR or CVR number to be reported in every case, with the TIN field also filled with that CPR or CVR number and country code GL. A person posted abroad by the Danish state is judged by country of residence, and one who keeps a Danish civil registration address counts as domestic.

The cooperative is being wound up. When is the last filing due?

Section 5 of the executive order requires information not yet reported to be filed within 10 days of the business ceasing, and the guide’s deadline table repeats the 10-day limit. The guide adds that on cessation, reporting for the current year opens when the cooperative is deregistered, so the deregistration step and the final file need to be planned together.

Does a distribution to a member who is a diplomat need reporting?

Distributions to diplomatic missions, diplomatically registered persons, and non-Danish administrative, technical and service staff at missions are exempt under section 2 of the executive order, as are distributions to household family members of the diplomatic, administrative and technical staff who are not Danish citizens. The guide expects the cooperative to hold documentation of that status and points to the identity cards issued by the Ministry of Foreign Affairs.

A corporate member’s CVR number was closed in 2025. Can its 2026 distribution still be reported on that number?

No. Section 4.3.6 of the guide bars reporting to a CVR or SE number that was deregistered or ceased in an income year before the year being reported, and the system requires either a CPR number or a CVR or SE number for a member resident in Denmark. Where the member’s business has ceased and the cooperative holds no new identification details, the guide’s reason code 1 under member type AU covers that case.

Related Articles

• Liquidation Proceeds Reporting to Skat: Section 28a for Danish Funds: which Danish funds report liquidation proceeds under section 28a of skatteindberetningsloven, what data structure 2237 carries, and when.
• EIS Reporting in Denmark: The 1 June and 15 October Filings: what banks file with Skat on establishment and equalisation accounts, and the two annual deadlines.
• CRS Reporting in Luxembourg: the operational mechanics of Common Reporting Standard compliance for Luxembourg financial institutions, including TIN collection and self-certification.
• CARF: The New Global Tax Reporting Framework for Crypto: the OECD Crypto-Asset Reporting Framework and its EU implementation through DAC8 from 1 January 2026.

Key Takeaways

• Line up the virk.dk registration with the first decision to distribute capital fund assets; filing rights in TastSelv Erhverv depend on it.
• Code each distribution to the calendar year of its adoption date, whatever the payment date; a January 2027 assembly decision belongs in the file due in January 2028.
• Keep UdlodningID fixed for the life of a distribution and issue a new IndberetningID for every submission, corrections and invalidations included.
• Collect a TIN and ISO country code, or birth date, place and country, for every foreign member; the duty already appears in the 2023 executive order. Request the TIN whenever a member’s details are refreshed under the anti-money laundering rules, and from 1 January 2027 do the same for members whose membership began before 1 July 2016.
• Before coding a payment, check the bylaws: Skattestyrelsen expects them to show when a capital fund distribution is taxable, and the guide lists year-end supplements on deliveries or purchases as outside the report, while the eKapital page describes on-account payments and same-year profit as typical capital distributions, so confirm the treatment of each payment type.
• A year with no distributions still needs a nil report unless the cooperative deregisters.
• Clear rejected records within 14 days of Skattestyrelsen’s processing report and correct errors in accepted records as soon as they are discovered.

Sources and References

• Skattestyrelsen, Indberetningsvejledning om kapitaludlodning fra andelsforeninger (S nr. 100, current version): https://info.skat.dk/data.aspx?oid=16095&vid=221436
• Skattestyrelsen guide, section 2 (Tidsfrister): https://info.skat.dk/data.aspx?oid=2291313&chk=221436
• Skattestyrelsen guide, section 1.4.1 (Indhentning af identifikationsoplysninger): https://info.skat.dk/data.aspx?oid=2291597&chk=221436
• Skattestyrelsen guide, section 1.7 (Den indberetningspligtiges ansvar): https://info.skat.dk/data.aspx?oid=2291329&chk=221436
• Skattestyrelsen guide, section 7.1 (Rettelse af en indberetning): https://info.skat.dk/data.aspx?oid=2291583&chk=221436
• Skat.dk, Indberet kapitaludlodninger fra andelsforeninger: https://skat.dk/erhverv/ekapital/indberet-kapitaludlodninger-fra-andelsforeninger
• Retsinformation, Skatteindberetningsloven (lovbekendtgørelse nr. 1059 of 21 August 2025, consolidated text), sections 30, 47, 52, 54, 56, 57, 58, 59 and 60: https://www.retsinformation.dk/eli/lta/2025/1059
• Retsinformation, Skatteindberetningslov (lov nr. 1536 of 19 December 2017, as enacted), section 64 on entry into force: https://www.retsinformation.dk/eli/lta/2017/1536
• Retsinformation, Bekendtgørelse om skatteindberetning m.v. (nr. 1016 of 22 June 2023), sections 1 to 5: https://www.retsinformation.dk/eli/lta/2023/1016
• Retsinformation, Bekendtgørelse om ændring af bekendtgørelse om skatteindberetning m.v. (nr. 1158 of 9 September 2025, in force 1 January 2026): https://www.retsinformation.dk/eli/lta/2025/1158

Before the end-October filing window opens

Three checks fit the weeks before TastSelv Erhverv opens for the 2026 year. Confirm that the registration certificate in TastSelv Erhverv shows the capital distribution duty and that the right person or bureau holds filing rights. List every distribution adopted between 1 January and 31 December 2026 with its UdlodningID, member type and adoption date. For each member coded UP, UV or AU, match the identification on file against the fields in sections 1.4.1 and 4.3.10 of the guide. The file itself is due by 20 January 2027.

Disclaimer: The information on RegReportingDesk.com is for educational and informational purposes only. It does not constitute legal, regulatory, tax, or compliance advice. Always consult your compliance officer, legal counsel, or the relevant supervisory authority for guidance specific to your institution.