General reserves
§ 35 · Generelle reserver
- 2025
- 24.7 bn DKK
- Change from 2024
- ▼ 23.6 %−7.6 bn DKK (−23.6 %) · 2024: 32.3 bn DKK in expenses (net)
- Per resident
- 4,097 DKKThe amount divided by the population on 1 July 2026 (6,031,699) – Statistics Denmark, FOLK1A
- Share of the state's expenses
- 2.7 %Of the state's total expenses (the ministry's own total).
A change for a ministerial area is not necessarily a cut or an increase. Money can sit in reserves and only be allocated later, and tasks can move between ministries.
The figures are in current prices – they are not adjusted for price increases.
The largest changes within the area
The 15 main accounts with the largest change in DKK (of 27). Net amounts.
| Main account | 2024 | 2025 | Change |
|---|---|---|---|
| Ukrainefond§ 35.11.69 · Reserver mv. | 10.5 bn DKK | 3.5 bn DKK | 7.0 bn DKK less (−66.5 %)−7.0 bn (−66.5 %) |
| Ikke-fradragsberettiget købsmoms, anlæg§ 35.12.02 · Momsrefusion | 3.4 bn DKK | 5.0 bn DKK | 1.6 bn DKK more (+46.8 %)+1.6 bn (+46.8 %) |
| Reserve til EU-bidrag mv.§ 35.11.47 · Reserver mv. | 2.0 bn DKK | 430.2 m DKK | 1.6 bn DKK less (−78.6 %)−1.6 bn (−78.6 %) |
| Reserve til håndtering af udgifter til fordrevne ukrainere i Danmark§ 35.11.74 · Reserver mv. | 1.2 bn DKK | 217.3 m DKK | 1.0 bn DKK less (−82.5 %)−1.0 bn (−82.5 %) |
| Regeringsreserve§ 35.11.19 · Reserver mv. | 515.3 m DKK | 1.4 bn DKK | 834.8 m DKK more (+162.0 %)+834.8 m (+162.0 %) |
| Midtvejs- og efterregulering af det kommunale bloktilskud mv.§ 35.11.09 · Reserver mv. | 1.0 bn DKK | 500.0 m DKK | 500.0 m DKK less (−50.0 %)−500.0 m (−50.0 %) |
| Ikke-fradragsberettiget købsmoms, drift§ 35.12.01 · Momsrefusion | 9.9 bn DKK | 10.1 bn DKK | 265.7 m DKK more (+2.7 %)+265.7 m (+2.7 %) |
| Reserve til politiske aftaler§ 35.11.75 · Reserver mv. | 667.1 m DKK | 421.5 m DKK | 245.6 m DKK less (−36.8 %)−245.6 m (−36.8 %) |
| Reserve til digitaliseringsstrategi§ 35.11.73 · Reserver mv. | 208.8 m DKK | 0 DKK | 208.8 m DKK less (−100.0 %)−208.8 m (−100.0 %) |
| Reserve til politiske initiativer på forslag til finanslov for 2025§ 35.11.10 · Reserver mv. | 957.5 m DKK | 1.2 bn DKK | 207.2 m DKK more (+21.6 %)+207.2 m (+21.6 %) |
| Reserve til implementering af NIS2§ 35.11.25 · Reserver mv. | 0 DKK | 200.0 m DKK | 200.0 m DKK more+200.0 m |
| Reserve til administration i Aftale om Implementering af et Grønt Danmark§ 35.11.28 · Reserver mv. | 0 DKK | 193.9 m DKK | 193.9 m DKK more+193.9 m |
| Effektivisering af det statslige indkøb§ 35.11.32 · Reserver mv. | 0 DKK in expenses (net) | 190.1 m DKK in revenue (net) | 190.1 m DKK more in revenue+190.1 m |
| Reserve til løft af psykiatriområdet§ 35.11.30 · Reserver mv. | 0 DKK | 178.7 m DKK | 178.7 m DKK more+178.7 m |
| Reserve til håndtering af udfordringer i lyset af COVID-19 mv.§ 35.11.07 · Reserver mv. | 177.4 m DKK | 0 DKK | 177.4 m DKK less (−100.0 %)−177.4 m (−100.0 %) |
Source: the Agency for Public Finance and Management (Økonomistyrelsen)– Finanslov for 2025, retrieved 4 November 2026.