Political Finance Database

Article 2.-(1) A party which participated in the most recently held general election shall be entitled to receive a grant in support of the party's political work in Denmark. The annual grant amounts to DKK 22.30 for each vote cast in favour of the party at the election, cf. however subsection (3). 

(3) No grant shall be provided for parties and independent candidates in whose favour fewer than 1,000 votes were cast at the election.

Article 4a.-(1) The amounts specified in sections 2(1) and (2), 3(1) and 4(1) are adjusted each year on January 1st by 2.0 per cent which is added to or deducted from the adjustment percentage for the relevant fiscal year, cf. the Rate Adjustment Percentage Act. The amount resulting from this calculation shall be rounded up to the nearest amount divisible by DKK 0.25.
(2) The adjustment shall take place based on the amounts before rounding off prevailing at the time of adjustment

Grants to Political Parties (Consolidation) Act, 2006.

Article 2.-(1) A party which participated in the most recently held general election shall be entitled to receive a grant in support of the party's political work in Denmark. The annual grant amounts to DKK 22.30 for each vote cast in favour of the party at the election, cf. however subsection (3). 

(3) No grant shall be provided for parties and independent candidates in whose favour fewer than 1,000 votes were cast at the election.

Article 4a.-(1) The amounts specified in sections 2(1) and (2), 3(1) and 4(1) are adjusted each year on January 1st by 2.0 per cent which is added to or deducted from the adjustment percentage for the relevant fiscal year, cf. the Rate Adjustment Percentage Act. The amount resulting from this calculation shall be rounded up to the nearest amount divisible by DKK 0.25.
(2) The adjustment shall take place based on the amounts before rounding off prevailing at the time of adjustment

Grants to Political Parties (Consolidation) Act, 2006.

State support is provided for all parties and independent candidates that received at least 1,000 votes in the last parliamentary elections.

OSCE/ODIHR (2015) Denmark,  Early General Elections, 18 June 2015 OSCE/ODIHR Needs Assessment Mission Report. OSCE/ODIHR, Warsaw.

Parties and independent candidates, fulfilling the formal requirements for the annual public funding (2009), are entitled to receive DKK 26.50 (EUR 3.50) per vote obtained in the previous Folketing election, provided they received at least 1,000 votes in the election. Furthermore, political parties as well as independent lists of candidates, who participated in the most recent election to the county council, are entitled to DKK 3.75 (EUR 0.50) per vote received in the latest county council election, provided they obtained at least 500 votes. Lastly, political parties and independent lists of candidates, participating in the most recent election to the district council, are entitled to DKK 6.00 (EUR 0.80) per vote, provided that they obtained at least 100 votes in the district election or, regarding the district of the municipality of Copenhagen, at least 500 votes).

GRECO (2009) Evaluation Report on Denmark on Transparency of Party Funding (Theme II), 2009, p.6.

The purpose of direct public funding is to support general administration and election campaign activities of political parties and candidates but this financing is “not earmarked” for any specific activities. However, they must be spent in Denmark.

GRECO Evaluation Report on Denmark on Transparency of Party Funding (Theme II), 2009, p.6.

However, public grants are to be used by political parties for political activities:

Article (3) Grants provided under this Act shall be expended on political work in Denmark for the benefit of the grant recipient’s organisation or its members or for the benefit of other organisations in or outside the relevant area or for the benefit of the electorate in the relevant area.

Grants to Political Parties (Consolidation) Act, 2006.

"Concerning indirect public funding, the only source provided in Denmark is free access to the public broadcast media during election campaigns. The guidelines of the "Danish Radio and Television" (a national public service station) aim at ensuring that all registered political parties are given equal access to pre-election programmes on radio and television. All parties (no matter how small) are given equal time free of charge to present their manifestos etc. to the public."

GRECO (2009) Evaluation Report on Denmark on Transparency of Party Funding (Theme II), p.6.

"Concerning indirect public funding, the only source provided in Denmark is free access to the public broadcast media during election campaigns. The guidelines of the "Danish Radio and Television" (a national public service station) aim at ensuring that all registered political parties are given equal access to pre-election programmes on radio and television. All parties (no matter how small) are given equal time free of charge to present their manifestos etc. to the public."

GRECO (2009) Evaluation Report on Denmark on Transparency of Party Funding (Theme II), p.6.

Article 117 Criminal Code.

There are no restrictions regarding to what use the political parties may put their funds more than that they may only be used for political purpose.

GRECO (2009) Evaluation Report on Denmark on Transparency of Party Funding (Theme II), p.7.

In accordance with the Radio and Television Broadcasting Act, advertising by a range of public associations, including political parties, is prohibited on television. Additionally, television advertising of 'political messages' is prohibited in the period between the announcement of elections and election day. The OSCE/ODIHR NAM was informed that the term 'political messages' is interpreted broadly and includes messages that aim to promote public opinion on political matters. It is understood that this prohibition extends to advertising by organizations and unions, in which they express political views.15 Additionally, the law expressly prohibits sponsorship of all programs by political parties or other public associations, as well as any sponsorship of the news and current affairs programs on television and on the radio.

OSCE/ODIHR (2015) Denmark,  Early General Elections, 18 June 2015 OSCE/ODIHR Needs Assessment Mission Report. OSCE/ODIHR, Warsaw.

Internet resources, including on-line editions of newspapers or broadcasters, are not regulated. They can, however, voluntarily register with the Press Council and become subject to the Media Liability Act.

OSCE/ODIHR (2015) Denmark,  Early General Elections, 18 June 2015 OSCE/ODIHR Needs Assessment Mission Report. OSCE/ODIHR, Warsaw.

Internet resources, including on-line editions of newspapers or broadcasters, are not regulated. They can, however, voluntarily register with the Press Council and become subject to the Media Liability Act.

OSCE/ODIHR (2015) Denmark,  Early General Elections, 18 June 2015 OSCE/ODIHR Needs Assessment Mission Report. OSCE/ODIHR, Warsaw.

Political parties with a nationwide organisation which have been registered for the national or European Parliament elections are obliged, within 12 months of the end of the accounting year, to submit their annual accounts (described above) to Parliament (Folketing) - (Section 5 - Private Contributions to Political Parties and Publication of Political Parties Accounts Act (2006)).

Moreover, political parties that wish to apply for public funding have to submit their recent accounts before the end of the calendar year for which the grant is requested. The accounts are to be submitted to the Ministry for the Interior and Social Welfare together with the application for new funds (section 7b - Grants to Political Parties (Consolidation) Act, 2006). 

GRECO (2009) Evaluation Report on Denmark on Transparency of Party Funding (Theme II), p.9.

Individual candidates, who participated in the previous elections to the Folketing must - in order to obtain public funding - state the amount used for political purposes in the previous year. There are no other reporting obligations upon them.

GRECO (2009) Evaluation Report on Denmark on Transparency of Party Funding (Theme II), p.9.

Political parties with a nationwide organisation which have been registered for the national or European Parliament elections are obliged, within 12 months of the end of the accounting year, to submit their annual accounts (described above) to Parliament (Folketing) - (Section 5 - Private Contributions to Political Parties and Publication of Political Parties Accounts Act (2006)).

There are no general accounting obligations that party accounts and taxation documentation have to be publicly available. However, parties with a nationwide organisation which have been registered for the national or European Parliament elections, must submit their annual accounts to Parliament, which renders them public (section 5 APPA). The GET was informed that public access to these accounts is provided on-line on the homepage of the Folketing.

GRECO (2009) Evaluation Report on Denmark on Transparency of Party Funding (Theme II), p.9.

The party accounting rules follow largely the general accounting rules for any legal person: The purpose or nature of the contributions does not have to be specified in the accounts nor is it required that the accounts make a distinction between regular income on the one hand, and income relating to election campaigns on the other hand. Neither is it required that income for different election campaigns running in parallel be distinguished from each other in the accounts.

The Accounts of Political Parties Act does not contain any requirements concerning which expenditures are to be included in the accounts or the level of detail. The only requirement in this respect is that the accounts must contain information about the total expenditure; balance and the net worth (section 3, subsection 3 - Private Contributions to Political Parties and Publication of Political Parties Accounts Act (2006)).

GRECO (2009) Evaluation Report on Denmark on Transparency of Party Funding (Theme II), p.8.

Political parties with a nationwide organisation which have been registered for the national or European Parliament elections are obliged, within 12 months of the end of the accounting year, to submit their annual accounts (described above) to Parliament (Folketing) - (Section 5 - Private Contributions to Political Parties and Publication of Political Parties Accounts Act (2006)).

Moreover, political parties that wish to apply for public funding have to submit their recent accounts before the end of the calendar year for which the grant is requested. The accounts are to be submitted to the Ministry for the Interior and Social Welfare together with the application for new funds (section 7b - Grants to Political Parties (Consolidation) Act, 2006). 

GRECO (2009) Evaluation Report on Denmark on Transparency of Party Funding (Theme II), 2009, p.9.

There is no specific authority in Denmark entrusted with monitoring the adherence to political financing rules by political parties, related entities or election candidates and there is no public authority established to check the relevant accounting records of such entities and persons. However, the General Audit Office (Rigsrevisionen), which is an independent institution under Parliament, examines the soundness of all state accounts, i.e. checks that they are without significant errors and deficiencies and this Office is, according to the Grants to Political Parties (Consolidation) Act (Section 7c), authorised to demand accounting records from the beneficiary parties that have received public funding in order to examine how such funding has been spent and, in this context, may check the accounts of political parties.

GRECO (2009) Evaluation Report on Denmark on Transparency of Party Funding (Theme II), p.10.

There is no specific authority in Denmark entrusted with monitoring the adherence to political financing rules by political parties, related entities or election candidates and there is no public authority established to check the relevant accounting records of such entities and persons. However, the General Audit Office (Rigsrevisionen), which is an independent institution under Parliament, examines the soundness of all state accounts, i.e. checks that they are without significant errors and deficiencies and this Office is, according to the Grants to Political Parties (Consolidation) Act (Section 7c), authorised to demand accounting records from the beneficiary parties that have received public funding in order to examine how such funding has been spent and, in this context, may check the accounts of political parties.

GRECO (2009) Evaluation Report on Denmark on Transparency of Party Funding (Theme II), p.10.

The particular legislation on political financing in Denmark is connected to sanctions, i.e. both the Accounts of Political Parties Act and the Public Funding Act contain sanctions in case political parties, their representatives or election candidates provide incorrect or insufficient information. The sanctions comprise a fine or imprisonment of up to 4 months and can, similar to any other offence (for example bookkeeping offences under the Criminal Code) only be imposed by a court of law following the ordinary criminal law procedure. Furthermore, the failure to submit the annual accounts in the request for public funding will lead to the non provision of such funding.

GRECO (2009) Evaluation Report on Denmark on Transparency of Party Funding (Theme II), p.15.