Documentation of statistics: Accounts Statistics for Non-Agricultural Private Sector
Furthermore, it is assumed that enterprises with less than 5 employees are comparable to enterprises with 6-10 employees, for enterprises that do not have a large VAT turnover (industry dependent but typically at least DKK 150 million).
https://www.dst.dk/en/Statistik/dokumentation/documentationofstatistics/accounts-statistics-for-non-agricultural-private-sector
Documentation of statistics