Top-top tax: What does it mean for you with saved profits in the company scheme?

As of 2026, the new top top tax will become a reality. This will have a particular impact on self-employed people with large savings in the company scheme. If you belong to this group, now is the time to consider how you want to manage your funds - and whether the company scheme is still the right choice for you.

Background information

The company scheme is used by many self-employed people to save profits with a provisional tax rate of 22%. This is attractive - but it can also be a trap when the business ends at some point. When the saved profits are taxed, the worst-case scenario is up to 60.5% in marginal tax if you fall into the upcoming top marginal tax rate.

In 2023, 73,000 self-employed people had accumulated profits, and a significant number have more than DKK 2 million in savings. For these individuals - often high-earning professionals such as doctors, consultants and lawyers - the new tax policy could have significant consequences.

Four possible paths to consider

If you want to prevent high overall taxation later, there are several possible solutions:

1.Leave the company scheme in 2025 and be taxed now at a lower marginal tax rate (approx. 56%).

2Convert your business into a company - tax-free under certain conditions.

3. Withdraw part of the saved profit in 2025 and plan future withdrawals strategically.

4.Transfer the business to a spouse or children, who can take over the saved profits and possibly avoid top-top tax.

Please note that solutions 2 and 4 in particular are dependent on specific rules and conditions - they cannot be applied in all situations.

Get help from BUUS JENSEN

We recommend that you get professional advice well in advance so you can make the choice that best matches your financial and tax goals. You are always welcome to contact us for a no-obligation discussion.