51. Is information in reports from political parties and/or candidates to be made public?

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.