M&A Due Diligence Denmark: Practical Guide 2026

M&A due diligence in Denmark is being reshaped in 2026 by AI tooling, including contract analytics, automated red-flagging and AI-enabled virtual data rooms. These tools are arriving at the same time as a tightening regulatory environment under the GDPR, the EU AI Act and guidance from the Danish data protection authority, Datatilsynet. The piece is a practical guide for buyers and sellers, published by Global Law Experts under its Denmark, Legal and Corporate categories, and it runs about 15 minutes.

The guide takes a clear position. For most Danish transactions, the right default is a hybrid model: AI-assisted triage followed by human legal sign-off. It rejects both pure automation and manual-only review.

It also separates two kinds of vendor. A virtual data room provider mainly hosts documents and controls who can access them. An AI-in-the-loop vendor goes further and runs those documents through models to extract and score their content. Both count as data processors, but the guide says the AI vendor carries the sharper data protection and confidentiality risk and deserves deeper scrutiny. It names three areas to probe: whether the vendor uses the documents for model training, where the processing takes place, and how explainable the model's outputs are.

For dealmakers in Denmark, the practical point is that adopting AI in diligence involves more than choosing a faster tool. Confidentiality and data protection obligations apply to the vendors handling sensitive deal documents, and the guide says a lawyer should still review and approve the findings.