Greenland

​

Overview

​

Identifiers

Collect two identifiers from each business customer in Greenland and submit them as strings on the application body. Tax ID: The CVR number serves as both the business registration number and the fiscal TIN for legal entities in Greenland. Assigned upon registration in the CVR (Det Centrale Virksomhedsregister) via virk.dk. All commercial entities — capital companies, partnerships, sole proprietorships, branches, funds, and associations — must obtain a CVR number. The Greenlandic Tax Agency (Skattestyrelsen, tax@nanoq.gl) administers tax obligations independently from Denmark; however, CVR registration is handled through the same Danish portal. There is no VAT (moms) in Greenland; corporate tax is a flat 25% rate. The CVR number is the primary identifier on all official documents, invoices, and tax filings. For entities also registering for employer obligations, separate registration is required with the Employer Register (Sulinal, sulinal.nanoq.gl). The Greenlandic Business Register (GER) was dissolved on 1 January 2018 and all entities were automatically transferred to CVR; the Danish Companies Act (Selskabsloven) entered into force for Greenland on 1 July 2018. Registration number: 8-digit identifier assigned by the CVR upon registration. Identical to the tax TIN — a single number serves both registration and tax identification purposes in Greenland. Appears on the registration certificate, CVR extract, annual reports, and all correspondence with public authorities. Assigned at incorporation when the board or founder completes online registration at virk.dk. The prior Greenlandic Business Register (GER) was dissolved on 1 January 2018; all existing numbers were migrated to CVR with the same numeric values where possible. The Selskabsloven (Danish Companies Act) entered into force for Greenland on 1 July 2018.

​

Sector regulators

Finanstilsynet (Danish Financial Supervisory Authority) — banking, insurance, investment firms, e-money institutions operating in Greenland; dfsa.dk · Skattestyrelsen (Greenlandic Tax Agency) — corporate tax, income tax, employer registration, customs; tax@nanoq.gl · Erhvervsstyrelsen (Danish Business Authority) — company registration, annual reports in CVR; datacvr.virk.dk · Naalakkersuisut (Government of Greenland) — mineral resources licensing, fishing licences, foreign direct investment screening (proposed FDI act)

​

Legal structures

​

How documents combine

For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.

​

Documents to collect

The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed. Not applicable in Greenland: Operating Permit. Skip these areas — no local artifact exists.

​

Collection notes

• Legal Registration: Upon completing registration at virk.dk, the Danish Business Authority (Erhvervsstyrelsen) generates a registration confirmation letter (registreringsbevis) stating the entity’s CVR number, legal form, registered name, and Greenlandic address. A full CVR extract (CVR-udtræk) can be downloaded at any time from datacvr.virk.dk for free; it contains the CVR number, legal form (virksomhedsform), registered address, management, share capital, status (aktiv/ophørt), and — for capital companies — annual report filing history. For capital companies (ApS, A/S), the extract also references the stiftelsesdokument (founding document) and vedtægter (articles) filed at incorporation. For entities without access to Danish MitID (e.g., foreign-controlled branches), a paper registration form is submitted to cvr@nanoq.gl. Documents are issued in Danish; English translations are available via certified translators. The prior Greenlandic Business Register (GER) was dissolved 1 January 2018; the Selskabsloven (Danish Companies Act) entered into force for Greenland on 1 July 2018; all GER entities received CVR numbers automatically.
• Constitutive Documents: For capital companies (ApS and A/S): two constitutive documents are required and filed with the CVR at incorporation. (1) Stiftelsesdokument (founding/memorandum document): prepared and signed by the founders; sets out the decision to establish the company, names of founders, initial share capital, subscription of shares, and any special rights. (2) Vedtægter (articles of association / by-laws): sets out the company name, registered office, objects, share capital structure, governance rules, board composition, and meeting procedures. Both documents are uploaded at virk.dk at the time of online registration. The board must register the company with the Danish Business Authority within five weeks of signing the stiftelsesdokument. For partnerships (I/S, K/S, P/S): a partnership agreement (samarbejdsaftale or selskabsaftale) is the constitutive document; filed with CVR via the R4 form. Documents are in Danish; Greenlandic (Kalaallisut) translations are not legally required but may be provided. Overseas branch: constitutional documents of the foreign parent must be submitted as part of branch registration. Selskabsloven (governing statute) entered into force for Greenland on 1 July 2018.
• Tax Registration: Greenland has no VAT (moms); there is no VAT registration certificate. The primary tax identifier is the CVR number, which is assigned upon CVR registration. The Greenlandic Tax Agency (Skattestyrelsen, tax@nanoq.gl) administers income tax and corporate tax independently from Denmark. Corporate tax rate is a flat 25% on profits. Entities with employees must also register with the Employer Register (Sulinal, sulinal.nanoq.gl) and will receive an employer registration confirmation. There is no separate TIN certificate issued by Skattestyrelsen distinct from the CVR registration documentation; the CVR registreringsbevis or CVR extract with the CVR number serves as the operative tax identification document. For sole proprietors (enkeltmandsvirksomhed), a proof of registration (registreringsbevis) can be printed from skat.gl (Skattestyrelsen’s portal) under ‘Profil – Registreringsbevis’.
• Sector-Specific License: Financial services supervision in Greenland operates under a dual framework. The Danish Financial Business Act (Lov om finansiel virksomhed) applies with adaptations — however, not all Danish financial legislation has been extended to Greenland (e.g., the Danish Payments Act has not been enacted in Greenland as of 2026-06-10, as confirmed by GrønlandsBANKEN’s PSD2 disclosures). Banks operating in Greenland are supervised by the Danish Financial Supervisory Authority (Finanstilsynet, dfsa.dk); GrønlandsBANKEN A/S (CVR 80050410) was designated a systemically important financial institution (SIFI) in Greenland by Finanstilsynet in June 2024. Insurance companies, payment institutions, and investment firms are also subject to Finanstilsynet oversight. Mineral resource extraction (oil, gas, minerals) is licensed by the Greenlandic Government (Naalakkersuisut) under the Mineral Resources Act. Fishing licences are issued by the Greenlandic Ministry of Fisheries and Hunting. Entities not in a regulated sector: this slot is not applicable as a universal KYB document.
• Governance Records: Directors and executive management of all capital companies are publicly listed in the CVR register. For an ApS, the direktion (executive board / managing director) is mandatory; a bestyrelse (board of directors) or tilsynsråd (supervisory board) is optional. For an A/S, both a direktion and a bestyrelse or tilsynsråd are required. Management details (names, roles, CVR/CPR reference) are visible in the free CVR extract at datacvr.virk.dk and in the Serviceattest (comprehensive company certificate ordered from CVR, fee DKK 750). Changes to management must be filed with CVR within 14 days of the change. For partnerships (I/S, K/S), managing partners are recorded in the CVR registration.
• Signing Authority: No prescribed statutory form. A board resolution (bestyrelsesresolution or direktionsbeslutning) on company letterhead, signed by the authorised members of the governing body, is the standard instrument authorising a named signatory to act on behalf of the entity. The CVR extract specifies the tegningsregel (signing rule / subscription rule) — the combination of signatures required to bind the company — which may substitute for a board resolution in many contexts. A notarised power of attorney (fuldmagt) is used when authority is delegated externally or for use in international transactions. For apostille: Denmark (including Greenland) is a party to the Hague Convention; apostille is available via the Danish Ministry of Foreign Affairs or a notary. Documents are typically in Danish.
• Address: Standard proof-of-address evidence: lease agreement (lejekontrakt, no time bound) OR utility bill (forsyningsregning) OR bank statement (kontoudskrift / bankudskrift) dated within 90 days. Utility providers in Greenland include Nukissiorfiit (electricity, water, and heating supply — the Greenlandic public utility). Banking is provided by GrønlandsBANKEN (the dominant commercial bank, listed on Nasdaq Copenhagen as GRLA) and Banknordik (operating in Greenland). The document must show the entity’s registered Greenlandic address. Registration with CVR already requires a verified Greenlandic postal address, so registered office address confirmation is typically obtained via the CVR extract; proof-of-address documents are primarily needed for the operating address where different from the registered address.

​

Person roles

When you submit a person on the application body, set their role to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.

​

Notes

• Greenland is an autonomous constituent territory of the Kingdom of Denmark (self-governance since 2009); it is not a member of the European Union (Greenland left the EEC in 1985). The Greenlandic Business Register (GER) was dissolved on 1 January 2018 and approximately 6,000 entities were migrated to the Danish CVR. The Danish Companies Act (Selskabsloven) entered into force for Greenland on 1 July 2018, replacing the prior Greenlandic public and private companies acts. All new entities must register via virk.dk or by submitting a paper form to cvr@nanoq.gl.
• There is no VAT (moms) in Greenland. Corporate income tax is a flat 25%. Personal income tax reaches 42–44% (combined national + municipal rates). The Greenlandic Tax Agency (Skattestyrelsen, tax@nanoq.gl) administers all local taxes independently from the Danish SKAT authority.
• The CVR number is an 8-digit identifier that serves as both the business registration number and the tax identification number. The format regex \d{8} is confirmed by OECD TIN documentation and the CVR data standard. Example: GrønlandsBANKEN A/S CVR 80050410.
• The CVR extract (CVR-udtræk) from datacvr.virk.dk is freely downloadable at any time and serves simultaneously as proof of registration, good standing, and management / directors record. The Serviceattest (DKK 750, ordered from Erhvervsstyrelsen) provides a comprehensive combined certificate including confirmations from ATP, the tax authority, the probate court, and criminal records.
• The Danish Payments Act (betalingsloven) has not been enacted in Greenland as of 2026-06-10; consequently PSD2 / open-banking requirements do not apply to Greenlandic payment operations. GrønlandsBANKEN A/S explicitly disclaims PSD2 TPP complaint jurisdiction with Finanstilsynet. Financial institutions operating in Greenland should verify on a law-by-law basis whether each Danish financial statute has been extended to Greenland.
• Banking supervision: Finanstilsynet (dfsa.dk) is the supervising authority for banks operating in Greenland. GrønlandsBANKEN A/S was designated a Greenlandic SIFI by Finanstilsynet in June 2024. The Danish Financial Business Act (Lov om finansiel virksomhed) applies in Greenland with sector-specific adaptations.
• Documents are issued in Danish (Dansk) and/or Greenlandic (Kalaallisut). Most official CVR documents are in Danish. Request certified translations into English for international KYB purposes. Apostille certification (Hague Convention, extended to Greenland via Denmark) is available from the Danish Ministry of Foreign Affairs or a notary.
• Naalakkersuisut (the Government of Greenland) has proposed a mandatory investment screening (FDI) act applicable to sensitive sectors — monitor for enactment, as it may affect acquisition of Greenlandic entities by non-Danish buyers.
• The Greenlandic economy is dominated by fishing (shrimp, Greenland halibut), minerals and hydrocarbon exploration, and public administration. Most registered companies are SMEs (ApS), sole proprietorships, or subsidiaries of Danish or international groups. The territory’s strategic importance has increased significantly in 2025–2026 due to geopolitical attention to Arctic resources.