where/who builds the Borresen / Aviik Denmark gear?

The only thing we do not build ourselves are the cabinets for the electronic devices and the loudspeakers.

''Børresen X3 loudspeakers have cabinets built in China,''

Mike

They build everything ,exacto the loudspeaker cabinet in the X series ,which I think 

they have the cabinet shell built to their specs they oversee in China then they build and reinforce in Denmark and use for damping real Wool ,it’s completely 3D modeled and built in house in modeling ,only a few companies in China have the western machines and trained engineering can do this,the X series are a incredible buy I have heard that whole line several times with different types of electronics .

the speaker would be 3 x that if they had to make the dabinet in Denmark 

all drivers are made locally in Denmark , QC is paramount with them ,and their electronics are class leading Class D with the hundreds of Tesla coils used depending on model. Their new U series 180,280,580 has a excellent streamer,dac, and 300,600wpc integrated with a 5 year warranty.

and a less expensive forte series , my brother has the great Ethernet switch the D3:

with 2 of their matching power cords ,it takes streaming to another level with their line conditioner alll items have Tesla coils and several other high tech items. 
I will be buying a item or two ,after my house addition is done but sadly not until 🎅 🎄 ,  just go to you  tube 

 To Borresen   electronics, or loudspeakers plenty of explanations on their products .not cheap but very good products throughout their line up and I have heard a bunch of the Competition .

Went to a demo @nextlevelhifi for X1 Borresen speakers. That was their launch of the speaker and I ended up purchasing a pair for my office.  Received them in April and am very happy with them. It seems to me that everything they make is top notch. I also purchased a switch and Ethernet cable that make a huge positive impact.  Also demoed speaker cables and power cords and again was very impressed. Good luck and let us know what you end up doing.  

@OP, there are two factory tour articles on Hifiknights.com

Borresen and Aavik/Ansuz do a lot of their "manufacturing" operations in house.

I put manufacturing in quotes because there are very few entirely vertically integrated companies in the modern world, least of all small companies (i.e. most of the hi fi industry). Most manufacturers assemble their products with varying degrees of in house production and sub assemblies sourced from OEMs.

good info yoyoyaya, thank you