General reserves
§ 35 · Generelle reserver
- 2027 (bill)
- 54.7 bn DKK
- Change from 2026
- ▲ 92.2 %+26.3 bn DKK (+92.2 %) · 2026: 28.5 bn DKK in expenses (net)
- Per resident
- 9,075 DKKThe amount divided by the population on 1 July 2026 (6,031,699) – Statistics Denmark, FOLK1A
- Share of the state's expenses
- 5.2 %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 63). Net amounts.
| Main account | 2026 | 2027 (bill) | Change |
|---|---|---|---|
| Reserve til dansk forsvar og sikkerhed samt militær støtte til Ukraine§ 35.11.70 · Reserver mv. | 2.3 bn DKK | 21.8 bn DKK | 19.6 bn DKK more (+861.8 %)+19.6 bn (+861.8 %) |
| Reserve til løft til folkepensionister§ 35.11.95 · Reserver mv. | 0 DKK | 4.5 bn DKK | 4.5 bn DKK more+4.5 bn |
| Reserve til politiske initiativer på forslag til finanslov for 2027§ 35.11.10 · Reserver mv. | 412.4 m DKK | 4.4 bn DKK | 3.9 bn DKK more (+955.0 %)+3.9 bn (+955.0 %) |
| Reserve til skatteinitiativer§ 35.11.94 · Reserver mv. | 0 DKK in expenses (net) | 3.8 bn DKK in revenue (net) | 3.8 bn DKK more in revenue+3.8 bn |
| Reserve til initiativer vedr. tryghed§ 35.11.37 · Reserver mv. | 3.3 bn DKK | 153.3 m DKK | 3.1 bn DKK less (−95.3 %)−3.1 bn (−95.3 %) |
| Forskningsreserve§ 35.11.02 · Reserver mv. | 101.0 m DKK | 2.1 bn DKK | 2.0 bn DKK more (+2,013.1 %)+2.0 bn (+2,013.1 %) |
| Ikke-fradragsberettiget købsmoms, drift§ 35.12.01 · Momsrefusion | 10.5 bn DKK | 12.4 bn DKK | 1.8 bn DKK more (+17.3 %)+1.8 bn (+17.3 %) |
| Reserve til håndtering af udgifter til fordrevne ukrainere i Danmark§ 35.11.74 · Reserver mv. | 800.0 m DKK | 1.9 bn DKK | 1.1 bn DKK more (+142.8 %)+1.1 bn (+142.8 %) |
| Reserve til løft af psykiatriområdet§ 35.11.30 · Reserver mv. | 668.4 m DKK | 0 DKK | 668.4 m DKK less (−100.0 %)−668.4 m (−100.0 %) |
| Nye aktivitetsskøn for SU mv.§ 35.11.59 · Reserver mv. | 0 DKK in expenses (net) | 592.7 m DKK in revenue (net) | 592.7 m DKK more in revenue+592.7 m |
| Reserve til styrket samfundssikkerhed og beredskab§ 35.11.71 · Reserver mv. | 500.0 m DKK | 1.0 bn DKK | 547.9 m DKK more (+109.6 %)+547.9 m (+109.6 %) |
| Regeringsreserve§ 35.11.19 · Reserver mv. | 1.1 bn DKK | 1.6 bn DKK | 508.8 m DKK more (+46.2 %)+508.8 m (+46.2 %) |
| Reserve til aktivitetsafledte og tekniske ændringsforslag mv.§ 35.11.03 · Reserver mv. | 0 DKK | 500.0 m DKK | 500.0 m DKK more+500.0 m |
| Reserve til finansloven for 2027§ 35.11.14 · Reserver mv. | 0 DKK | 500.0 m DKK | 500.0 m DKK more+500.0 m |
| Reserve til vækst og erhverv§ 35.11.43 · Reserver mv. | 500.0 m DKK | 0 DKK | 500.0 m DKK less (−100.0 %)−500.0 m (−100.0 %) |
Source: the Agency for Public Finance and Management (Økonomistyrelsen)– Forslag til Finanslov for 2027 (som fremsat i oktober 2026), retrieved 4 November 2026.