North America

Denmark: Change of rates and scope for Guarantee Fund Contribution from 2026

Edit Buliczka
August 29, 2025

On 22 August 2025, the Danish Guarantee Fund (DGF) published its annual announcement regarding insurer contributions for 2026. The update aligns with Executive Order BEK no. 587 of 26 May 2025 on contributions to the Guarantee Fund for non-life insurance companies.

Key Changes Effective 1 January 2026

  1. Rate Reduction for Non-Life Consumer Policies
    The contribution rate for consumer insurance policies will be reduced from DKK 10 to DKK 5.

  2. Extension of Scope to Violent Injury Policies
    Violent injury insurance policies, whether standalone or as an extension of occupational accident insurance, will now be subject to DGF contributions at a rate of DKK 30.

Unchanged Rules for Motor Liability Insurance

Motor liability insurance policies covering Class 10 risks remain unchanged. A contribution of DKK 5 continues to apply, payable only by domestic insurance companies. Foreign insurers operating in Denmark or Greenland under freedom of services (FoS) or freedom of establishment (FoE) are excluded.

Effective Date

The new rates and extended scope apply to all policies taken out or renewed on or after 1 January 2026.

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Author

Edit Buliczka

Edit is a senior regulatory counsel. She joined Sovos in January 2016 and has extensive IPT knowledge and experience. Her role ensures the IPT teams and systems at Sovos are always updated with legislative changes. She is a Hungarian registered tax expert and chartered accountant and has worked for companies in Hungary including Deloitte and KPMG and as an indirect tax manager she worked for AIG in Budapest. She graduated with an economist degree from Budapest Business School, faculty of finance and accountancy and also she has a postgraduate diploma from ELTE Legal University in Budapest.
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