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← The Finance Act for 2026

General reserves

§ 35 · Generelle reserver

2026
28.5 bn DKK
Change from 2025
▲ 15.2 %+3.8 bn DKK (+15.2 %) · 2025: 24.7 bn DKK in expenses (net)
Per resident
4,721 DKKThe amount divided by the population on 1 July 2026 (6,031,699) – Statistics Denmark, FOLK1A
Share of the state's expenses
2.9 %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 36). Net amounts.

Main account20252026Change
Ukrainefond§ 35.11.69 · Reserver mv.3.5 bn DKK146.3 m DKK3.4 bn DKK less (−95.8 %)−3.4 bn (−95.8 %)
Reserve til initiativer vedr. tryghed§ 35.11.37 · Reserver mv.0 DKK3.3 bn DKK3.3 bn DKK more+3.3 bn
Reserve til dansk forsvar og sikkerhed samt militær støtte til Ukraine§ 35.11.70 · Reserver mv.0 DKK2.3 bn DKK2.3 bn DKK more+2.3 bn
Reserve til politiske initiativer på forslag til finanslov for 2026§ 35.11.10 · Reserver mv.1.2 bn DKK412.4 m DKK752.3 m DKK less (−64.6 %)−752.3 m (−64.6 %)
Reserve til infrastruktur til Lynetteholm§ 35.11.80 · Reserver mv.0 DKK639.6 m DKK639.6 m DKK more+639.6 m
Reserve til håndtering af udgifter til fordrevne ukrainere i Danmark§ 35.11.74 · Reserver mv.217.3 m DKK800.0 m DKK582.7 m DKK more (+268.2 %)+582.7 m (+268.2 %)
Reserve til vækst og erhverv§ 35.11.43 · Reserver mv.0 DKK500.0 m DKK500.0 m DKK more+500.0 m
Reserve til styrket samfundssikkerhed og beredskab§ 35.11.71 · Reserver mv.0 DKK500.0 m DKK500.0 m DKK more+500.0 m
Reserve til løft af psykiatriområdet§ 35.11.30 · Reserver mv.178.7 m DKK668.4 m DKK489.7 m DKK more (+274.0 %)+489.7 m (+274.0 %)
Ikke-fradragsberettiget købsmoms, drift§ 35.12.01 · Momsrefusion10.1 bn DKK10.5 bn DKK429.0 m DKK more (+4.2 %)+429.0 m (+4.2 %)
Reserve til initiativer i Grønland§ 35.11.52 · Reserver mv.0 DKK400.0 m DKK400.0 m DKK more+400.0 m
Merudgifter ved nye bevillingsforslag§ 35.11.01 · Reserver mv.1.4 bn DKK1.0 bn DKK396.0 m DKK less (−28.4 %)−396.0 m (−28.4 %)
Reserve til politiske aftaler§ 35.11.75 · Reserver mv.421.5 m DKK113.6 m DKK307.9 m DKK less (−73.0 %)−307.9 m (−73.0 %)
Regeringsreserve§ 35.11.19 · Reserver mv.1.4 bn DKK1.1 bn DKK249.4 m DKK less (−18.5 %)−249.4 m (−18.5 %)
Reserve til EU-bidrag mv.§ 35.11.47 · Reserver mv.430.2 m DKK200.0 m DKK230.2 m DKK less (−53.5 %)−230.2 m (−53.5 %)

Source: the Agency for Public Finance and Management (Økonomistyrelsen)– Finanslov for 2026, retrieved 4 November 2026.