Political Finance Database

Parties and candidates can be financed from membership fees and donations from both private persons and legale entities.

Parties and candidates can be financed from membership fees and donations from both private persons and legale entities.

Employers' associations, trade unions and other trade associations established to represent the financial interests of the members' profession are required to ensure that contributions to political parties or for party-political purposes in general collected together with membership fees are voluntary contributions from the individual member.

Members wishing to be exempt from paying contributions to political parties or from making payments for party-political purposes in general together with their membership fees must make a written declaration to this effect.

Employers' associations, trade unions and other trade associations established to represent the financial interests of the members' profession are required to ensure that contributions to political parties or for party-political purposes in general collected together with membership fees are voluntary contributions from the individual member.

Members wishing to be exempt from paying contributions to political parties or from making payments for party-political purposes in general together with their membership fees must make a written declaration to this effect.

Political parties, including regional and local lists of cadidates, cannot receive anonymous donations of more than DKK 20,000 from each donor.

Political parties, including regional and local lists of cadidates, cannot receive anonymous donations of more than DKK 20,000 from each donor.

Public funding is allocated at the national, regional and local level for political parties and candidates participating in elections.

"National elections
Article 2(3) No subsidied are granted to parties and independent candidates receiving less than 1,000 of the votes cast in the election.

Regional elections
Article 3(2) No subsidies are granted to lists of candidates receiving less than 500 of the votes cast in the election. Article 3(3) - Notwithstanding the provision of subsection (2), subsidies are granted to lists of candidates having formed an electoral alliance under the Local and Regional Government Elections Act (lov om kommunale og regionale valg) provided that the electoral alliance received at least 500 votes.

Municipal elections

Article 4(2) - No subsidies are granted to lists of candidates receiving less than 100 of the votes cast in the election (in the City of Copenhagen 500 of the votes cast). Article 4(3) - Notwithstanding the provision of subsection (2), subsidies are granted to lists of candidates having formed an electoral alliance under the Local and Regional Government Elections Act (lov om kommunale og regionale valg) provided that the electoral alliance received at least 100 of the votes cast (in the City of Copenhagen 500 of the votes cast)."

"National elections
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, but see subsection (3). (3) No subsidies are granted to parties and independent candidates receiving less than 1,000 of the votes cast in the election.

Regional elections
Article 3 - (1) - Any list of candidates participating in the most recent regional election is entitled to receive subsidies for the political activities of the list in the region. The annual subsidy is DKK 2.50 for each vote cast for the list in the election, but see subsections (2) and (3). (2) - No subsidies are granted to lists of candidates receiving less than 500 of the votes cast in the election. (3) - Notwithstanding the provision of subsection (2), subsidies are granted to lists of candidates having formed an electoral alliance under the Local and Regional Government Elections Act (lov om kommunale og regionale valg) provided that the electoral alliance received at least 500 votes.

Municipal elections
Article 4 - (1) - Any list of candidates participating in the most recent local election is entitled to receive subsidies for the political activities of the list in the municipality. The annual subsidy is DKK 4 for each vote cast for the list in the election, but see subsections (2) and (3). (2) - No subsidies are granted to lists of candidates receiving less than 100 of the votes cast in the election (in the City of Copenhagen 500 of the votes cast). (3) - Notwithstanding the provision of subsection (2), subsidies are granted to lists of candidates having formed an electoral alliance under the Local and Regional Government Elections Act (lov om kommunale og regionale valg) provided that the electoral alliance received at least 100 of the votes cast (in the City of Copenhagen 500 of the votes cast).

Annual adjustment
Article 12a(1) - The amounts set out in section 2(1) and (2), section 3(1), and  section 4(1) will be adjusted each year on 1 January by 2.0 per cent with the addition or deduction of the salary change percentage for the relevant fiscal year as set out in the Rate Adjustment Percentage Act. The amounts must be rounded up to the closest amount divisible by DKK 0,25. (2) Adjustments are made on the basis of the amounts applicable at the adjustment date before rounding. (3) Each year, the Minister for Social Affairs and the Interior will issue an order specifying the adjustment to be made. "

Subsidies paid out under this Act must be spent on political activities in Denmark for the benefit of the subsidy's recipient organisation or members or for the benefit of other organisations within or outside the relevant area, or for the benefit of the electorate within the relevant area.

"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."

"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."

Only to political parties

"Political parties are subject to taxation in respect of their business activities and are, in this respect, subject to the regulations of the Corporation Tax Act. Other types of funding of political parties, whether public or private, are exempt from taxation."

Broadcasters operate under the Radio and Television Broadcasting Act, which does not provide for political advertisement or sponsorship of news and current affairs programmes. Advertising of ‘political messages’ on television is prohibited in the period between the announcement of elections and election day. In contrast to broadcast media, political advertisement in newspapers is permitted.

All media are regulated by the Media Liability Act, which establishes that the content and conduct of mass media shall be in conformity with sound press ethics. This provision is overseen by the Press Council. Internet platforms, including online versions of newspapers or broadcasters, are unregulated, although they can voluntarily register with the Council and become subject to the Media Liability Act.

Parties participating in the most recent general election or European Parliamentary election must prepare annual accounts of the income and expenses of the national political party. Article 4(1) - Annual accounts must be presented once a year for the period from 1 January to 31 December.

The annual accounts must also include the information that any reportable subsidies to candidates standing in a general or regional election on behalf of the party must be reported to the Regional Council and that any reportable subsidies to candidates standing in a local election on behalf of the party must be reported to the Local Council.

Annual accounts submitted in election years must also include information on election campaign expenses

The annual accounts must also include the information that any reportable subsidies to candidates standing in a general or regional election on behalf of the party must be reported to the Regional Council and that any reportable subsidies to candidates standing in a local election on behalf of the party must be reported to the Local Council.

The party management must submit a certified copy of the annual accounts to the Parliament within 12 months of the financial year-end, and Parliament must make the annual accounts available for inspection by the public.

If a party has received one or more donations from the same private donor exceeding a total of DKK 20,000 during any financial year as defined in section 4(1), the annual accounts must disclose the donor's name and address.

However, the exact amounts of the donations can remain undisclosed.

The annual accounts must disclose the following types of income: i) public funding for political parties; ii) membership fees; iii) additional private donations from private individuals; iv) interest income; v) donations from international organisations, collective private associations, trade unions, trade organisations, enterprises, foundations, and associations.

Parliament and Ministry for the Interior and Social Welfare.

The party management must submit a certified copy of the annual accounts to the Parliament within 12 months of the financial year-end, and Parliament must make the annual accounts available for inspection by the public.

Subsidies  can be paid out on the conditions that the most recent annual accounts that the party is obliged to prepare under the Act on Private Contributions to Political Parties and the Publication of Annual Accounts of Political Parties have been submitted to the Minister for Social Affairs and the Interior and that the annual accounts disclose the information required under section 3 of the said Act. The annual accounts must be submitted before the end of the calendar year for which subsidies are requested.

The annual accounts must be audited by an auditor approved under the Act on Approved Auditors and Audit Firms (revisorloven).

There is no specific authority in Denmark entrusted with monitoring the adherence to political financing rules by political parties, related entities or election candidates.

There are sanctions in case political parties, their representatives or election candidates provide incorrect, incomplete or false information. As stipulated in Article 6a(1) and 6a(2), these include fines or imprisonment up to four months, and loss of public funding.