Europaudvalget 2025
KOM (2025) 0329
Offentligt
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EUROPEAN
COMMISSION
Brussels, 16.6.2025
COM(2025) 329 final
ANNEX
ANNEX
to the
Proposal for a COUNCIL IMPLEMENTING DECISION
amending Implementing Decision (EU) (ST 10154/21 INIT; ST 10154/21 ADD 1) of 13
July 2021 on the approval of the assessment of the recovery and resilience plan for
Denmark
EN
EN
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ANNEX
SECTION 1: REFORMS AND INVESTMENTS UNDER THE RECOVERY AND RESILIENCE
PLAN
1.
Description of Reforms and Investments
A. COMPONENT 1: S
TRENGTHENING THE RESILIENCE OF THE HEALTHCARE SYSTEM
This component of the Danish recovery and resilience plan shall contribute to making the health care
system more resilient and better prepared for unexpected crises like COVID-19. The component
contains four measures, related to critical stocks of medical products, telemedicine, research into
COVID-19 vaccines and management of medical supplies. This includes ensuring strategic storages
of medicine, which is expected to reduce the vulnerability of supply chains. Furthermore, Denmark
is expected to strengthen the digitalisation of the health system, benefitting in particular people living
in less densely populated areas.
These investments and reforms shall contribute addressing the country-specific recommendation
addressed to Denmark in 2020, i.e. “Enhance
the resilience of the health system, including by
ensuring sufficient critical medical products and addressing the shortage of health workers”
(CSR
1.2, 2020).
A.1. Description of the reforms and investments for non-repayable financial support
Investment 1: Clinical study on effect of COVID-19 vaccines
Denmark shall invest in a large-scale clinical cohort study of the various COVID-19 vaccines in order
to increase the knowledge on the effects and side effects of the vaccines. The objective of this measure
is to measure long-term effects concerning immunity and side effects of the vaccines.
Investment 2: Measures to ensure stocks of critical drugs
In order to avoid critical situations with shortages of important drugs, Denmark has established, and
shall now extend infrastructure and logistics support to maintain and ensure strategic stocks of critical
drugs in the secondary health sector. The list of critical medicines has been prepared on the basis of
input from the clinical pharmacologists in the regions.
Investment 3: Digital solutions in the healthcare sector
During the COVID-19 pandemic new digital solutions have been used to make citizens and the
healthcare system more connected. The Ministry of Health shall develop and increase the use of these
new digital solutions such as (1) widespread use of digital solutions, (2) video consultations, (3)
patient involvements and widespread use of telemedicine.
Investment 4: Emergency management & monitoring of critical medical products
COVID-19 has introduced a crucial need for acute planning and monitoring both concerning
shortages and supply problems and potential side effects of the COVID-19 vaccines. The objective
of this measure is to improve the infrastructure for monitoring shortages and supply problems and for
monitoring and acting upon potential side effects of the COVID-19 vaccines, and to strengthen the
overall emergency planning.
A.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-
repayable financial support
1
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative
timeline for
completion
Quarter
Q4
Year
2021
Description of each milestone
and target
Baseline
Goal
1
1 - Strengthening
the Resilience of
the Health Care
System - Measures
to ensure stocks of
critical drugs
Milestone
Report of the
assessment of
stocks of critical
drugs by the
Danish
Medicines
Agency to be
made available
aiming to avoid
situations with a
shortage of
important drugs
in Denmark.
Report on the
assessment of
the stocks of
critical
medicines and
follow-up by the
Danish
Medicines
Agency as
necessary.
The milestone is reached when
the Danish Medicines Agency
has assessed and reported to
the Danish Ministry of Health on
the stocks of critical medicines.
The assessment shall be of high
importance in forecasting and
ensuring the right level of
storage capacity for critical
drugs.
An assessment of infection
pressure and number of patients
hospitalized with COVID-19 as
well as the general development
in the pharmaceutical markets
shall be included in the
assessment.
2
1 - Strengthening
the Resilience of
the Health Care
System - Digital
Milestone
Evaluation of
patient
involvement and
widespread use
of telemedicine
An evaluation
about
telemedicine
Q4
2021
In close collaboration with
Danish Regions, the Central
Region shall report an
evaluation to the Danish
Ministry of Health on
2
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative
timeline for
completion
Quarter
Year
Description of each milestone
and target
Baseline
Goal
solutions in the
health care sector
to be made
available by the
Danish Ministry
of Health in
close
collaboration
with Danish
Regions.
Target
Develop and
make available
facilities for
telemedicine
consultation
(KontaktLæge)
for multiple
platforms.
solutions of
health anxiety.
telemedicine solutions of health
anxiety to further develop and
increase the use of telemedicine
and patient involvement.
3
1 - Strengthening
the Resilience of
the Health Care
System - Digital
solutions in the
health care sector
Number
1
2
Q4
2021
To increase the use of video
telemedicine consultations
(KontaktLæge) to other mobile
device platforms, the Danish
Ministry of Health in
collaboration with MedCom
shall develop and make available
the application KontaktLæge on
a second mobile device
platform. MedCom is a Non-
profit organisation financed and
owned by the Ministry of Health,
Danish Regions and Local
Government Denmark to
facilitate cooperation between
3
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative
timeline for
completion
Quarter
Year
Description of each milestone
and target
Baseline
Goal
authorities, organisations and
private firms linked to the
Danish healthcare sector.
4
1 - Strengthening
the Resilience of
the Health Care
System - Digital
solutions in the
health care sector
Milestone
Implementation
of a digital
questionnaire in
the app
"MinLæge" ("My
Doctor")
Implementation
of digital
questionnaires
and patient-
reported data
through the app
MinLæge.
Q1
2022
The objective of the measure
shall be to allow general
practitioners to use “My Doctor”
to ask users to fill out digital
questionnaires on
pneumococcus, influenza and
pregnancy and thus quickly
stratify patients in relation to
vaccinations and to other
medical conditions. In close
collaboration with The Danish
Organization of General
Practitioners a written report
presenting the technical and
medical conclusions shall be
presented.
Aarhus University Hospital shall
conduct and publish a large-
scale study for a two year period
after vaccination. The study and
5
1 - Strengthening
the Resilience of
the Health Care
System - Clinical
Milestone
Report on a
study conducted
by Aarhus
University
Conduct a study
and publish the
report regarding
results and
Q3
2023
4
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative
timeline for
completion
Quarter
Year
Description of each milestone
and target
Baseline
Goal
study on effect of
COVID-19 vaccines
Hospital on the
effects and side
effects of COVID-
19 vaccines to
be made
available to the
Danish Ministry
of Health.
Target
Implement an
optional IT-
system to report
on the side
effects of the
COVID-19
vaccines into 1
250 general
practitioners’
local digital
platforms.
further
knowledge of
the effects and
side effects of
COVID-19
vaccines
report shall be sent to the
Danish Ministry of Health.
6
1 - Strengthening
the Resilience of
the Health Care
System -
Emergency
management &
monitoring of
critical medical
products
Number
1 000
2 250
Q3
2021
Implementation of an IT-system
concerning reporting of side
effects of the COVID-19 vaccines
into 1 250 additional general
practitioners’ local digital
platforms compared to 1 000 in
2021. The Danish Medicines
Agency shall ensure
implementation of the IT-system
concerning reporting of side
effects of the COVID-19 vaccines
for general practitioners to use.
5
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B. COMPONENT 2: G
REEN TRANSITION OF AGRICULTURE AND ENVIRONMENT
The objective of this component of the Danish recovery and resilience plan is threefold. Firstly, the
proposed initiatives shall utilise known and effective instruments to lower greenhouse gas emissions
in the Danish agriculture while minimising the reduction in production output. This aims to reduce
greenhouse gas emissions by estimated 0.1 megatons CO2e by 2030. Further, emissions of nitrogen
to coastal waters are expected to be reduced by an estimated 198 tonnes by 2030. By doing so, the
Danish agricultural sector is expected to contribute to the achievement of Denmark’s climate target,
which is to lower greenhouse gas emissions by 70% by 2030, as well as to improve environmental
conditions. Increased organic farming serves as both a mean to achieve this target as well as a goal in
the green transition of the Danish agriculture sector.
Secondly, as a supplement to the Danish government’s green research strategy, significant funds in
research and development towards promising technologies in the agricultural sector shall be
introduced. This aims to document and demonstrate the greenhouse gas effects of the so-called brown
biorefinement technology. The technology has an estimated technical potential of reductions by 2 Mt
CO2e in 2030. That equals around 1/8 of the greenhouse gas emission of the agricultural sector.
Hence, research and development of such new solutions and technologies are key to the green
transition of the Danish agriculture sector – both in reducing national emissions and in showcasing
the rest of the world a way for reducing agricultural emissions without lowering the production output
of the sector.
Finally, production in the past has caused severe pollution of the environment and contamination of
soil. Chemicals and harmful substances have been emitted directly into nature. These pollutions are
a result of a lack of knowledge about the harmful effect of dumping chemicals into nature, and the
harm it caused for future generations. This component includes investments aimed at rehabilitating
industrial sites and land that was contaminated due to unsustainable production in the past.
This component contributes addressing the country-specific recommendation addressed to Denmark
in 2020, on the need to “focus investment on the green and digital transition, in particular on clean
and efficient production and use of energy” (country-specific recommendation 2, 2020).
B.1. Description of the reforms and investments for non-repayable financial support
Reform 1: Carbon rich soils
The aim of the initiative is to provide a significant reduction in the emission of greenhouse gases from
the production on carbon rich soils. Furthermore, rewetting and taking carbon rich soils out of
production shall contribute to a reduction of nitrogen emission as well.
Investment 1: Organic Farming
The aim of the measure is to incentivise more farmers to make the transition from conventional to
organic farming. Moreover, this measure shall contribute to increase Danish export of organic
agricultural goods.
Investment 2: Organic transition of public kitchens
The measure shall be dedicated to educational programmes and support curricula that aim to facilitate
the transition to more organic, healthy and sustainable food in public kitchens.
Investment 3: Organic Innovation Centre
The purpose of this measure shall be to establish an Innovation Centre. The centre shall conduct
research, experiments and development within organic agriculture and food.
Investment 4: Plant based organic projects
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The establishment of a yearly pool in the Fund of Organic Farming shall support the development of
a more organic, plant-based food system.
Investment 5: Climate technologies in agriculture
With this measure, Denmark shall further invest in the upscaling of the most promising technologies
on the market. The research in new technologies not only benefits the climate and the environment
but also job creation.
Investment 6: Rehabilitation of industrial sites and contaminated land
The measure aims to rehabilitate ten former industrial land areas that are contaminated from dumped
chemicals. The initiative shall be implemented by granting a subsidy to the Danish Regions
(administrative entity on regional level) which holds the administrative responsibility for
contaminated soil. The rehabilitation of the areas aims to provide a permanent improvement of the
local environment while creating economic activity in rural areas.
B.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-
repayable financial support
.
7
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Number
Indicative timeline
for completion
Description of each
milestone and target
Baseline
0
Goal
40
Quarter
Q4
Year
2025
The projects shall promote
agriculture export, market
organic products and
increase knowledge and
build competence in the
organic produce sector. At
least 40 project reports have
been submitted by project
beneficiaries.
The initiative shall be
implemented as distinct
pools of funded projects
within The Foundation for
Organic Farming. Project
reports have been
submitted by project
beneficiaries covering at
least 160 public kitchens
which have received
competence development
through participation in
educational projects.
7
2 - Green
transition of
Agriculture and
the Environment -
Organic farming
Target
At least 40
project reports
under The
Foundation for
Organic Farming
submitted.
8
2 - Green
transition of
Agriculture and
the Environment -
Organic transition
of public kitchens
Target
Project reports
on competence
development
supporting the
organic
transition in at
least 160 public
kitchens
submitted .
Number
0
160
Q4
2025
8
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Number
Indicative timeline
for completion
Description of each
milestone and target
Baseline
0
Goal
6
Quarter
Q4
Year
2025
The eligible projects shall
either disseminate research
and development results of
the Innovation Centre for
Organic Farming, promote
collaborations and
partnerships, or include
development and
demonstration activities, as
well as research activities. At
least 6 project reports by
beneficiaries have been
submitted.
The funds shall support
projects consisting of
research and development
and knowledge-transfer
initiatives, for the
development of organic
plant production and the
market for organic, plant-
based food. At least 10
project reports have been
9
2 - Green
transition of
Agriculture and
the Environment -
Organic
Innovation Centre
Target
At least 6 project
reports
submitted
10
2 - Green
transition of
Agriculture and
the Environment -
Plant based
organic projects
Target
At least 10
project reports
to support the
development of
more organic,
plant-based food
system
submitted.
Number
0
10
Q4
2025
9
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative timeline
for completion
Description of each
milestone and target
Baseline
Goal
Quarter
Year
submitted by project
beneficiaries.
11
2 - Green
transition of
Agriculture and
the Environment -
Climate
technologies in
agriculture
Milestone
Call for
applications for
the subsidy
schemes for
climate
technologies in
agriculture
(brown
biorefineries) is
completed.
Call for tender
has been
completed.
Q4
2021
The milestone shall be
completed when the
application round is closed
and the Danish Agricultural
Agency announces on its
homepage that the
application round is closed.
The objective of the scheme
shall be to demonstrate the
use of the brown bio-
refineries that have a large
potential to reduce
greenhouse gas emissions in
agriculture.
12
2 - Green
transition of
Agriculture and
the Environment -
Climate
Target
Setup of 1 full-
scale
biorefinery.
Number
0
1
Q4
2025
Realisation by 31 December
2025 of a brown bio refinery
where the technology can
be tested in full scale.
Documentation of the
climate and environmental
10
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative timeline
for completion
Description of each
milestone and target
Baseline
Goal
Quarter
Year
effects and impacts of
adding biochar into the soil.
Reports on research and
development, including
documentation of climate
and environmental effects
and impact.
technologies in
agriculture
13
2 - Green
transition of
Agriculture and
the Environment -
Carbon rich soils
Milestone
Call for
applications for
the subsidy
scheme for
rewetting and
taking out
carbon rich soils
out of
production is
completed
The call for
applications for
the subsidy
scheme for
taking out
carbon rich soils
out of
productions is
completed.
Q4
2021
The purpose of the scheme
shall be to create financial
incentives for farmers to
take their carbon rich soils
out of production and rewet
them in order to prevent the
carbon from being emitted
into the atmosphere.
The milestone shall be
completed when the
application round is closed
and the Danish
Environmental Agency
announces on its homepage
11
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative timeline
for completion
Description of each
milestone and target
Baseline
Goal
Quarter
Year
that the application round is
closed.
15
2 - Green
transition of
Agriculture and
the Environment -
Carbon rich soils
Target
Agreements for
projects
removing 2 350
hectares of
carbon rich soil
from production
signed.
Minimum 4
project
application to
rehabilitate an
industrial site or
contaminated
land have been
approved
Number
0
2 350
Q2
2026
The target shall be met
when agreements have
been signed for projects
removing 2 350 hectares of
carbon rich soil from
production.
16
2 - Green
transition of
Agriculture and
the Environment -
Rehabilitation of
industrial sites and
contaminated land
Target
Number
0
4
Q1
2022
The Danish Environmental
Protection Agency shall have
received and approved at
least 4 applications for the
specific sites. The specific
projects shall be cost-
effective and sites shall be
chosen based on at least
political priorities, severity
of the contamination and
the risk for the surrounding
areas.
12
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative timeline
for completion
Description of each
milestone and target
Baseline
Goal
Quarter
Q4
Year
2023
Status-reports shall have
been submitted by Regional
Councils with a description
on technical and economic
progress, with a notice on
deviations from the original
application, former years’
status-report and subsidy
schemes. Due to the
variation in local soil
conditions, character of the
contamination, the clean-up
action may differ between
sites. The status is
submitted for each
remediation project in order
to follow the technical and
financial development of the
project.
The Regional councils shall
have realised tenders for
full-scale remediation of at
least four sites. The target
17
2 - Green
transition of
Agriculture and
the Environment -
Rehabilitation of
industrial sites and
contaminated land
Milestone
Report on
midway status
for work realised
on approved
projects and
corrective action
taken where
needed.
Status report is
submitted by
Regional
Councils for each
project, for
evaluating the
use of funds and
advancement in
remediation
projects.
18
2 - Green
transition of
Agriculture and
the Environment -
Target
The remediation
of at least 4
different
The remediation
of at least 4
different
Number
0
4
Q2
2026
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative timeline
for completion
Description of each
milestone and target
Baseline
Goal
Quarter
Year
shall be met when
remediation of at least 4
different contaminated sites
is initiated.
Rehabilitation of
industrial sites and
contaminated land
contaminated
sites is initiated.
contaminated
sites is initiated.
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C. COMPONENT 3: E
NERGY
E
FFICIENCY
, G
REEN
H
EATING
S
TORAGE
AND
C
ARBON
C
APTURE
AND
This component of the Danish recovery and resilience plan is an important element to reach the
ambitious EU Green Deal objectives as well as Denmark’s national goal of reducing the greenhouse
gas emissions by 70 per cent by 2030 (compared to 1990 level) and to achieve climate neutrality by
2050.
This component aims to increase energy efficiency and green heating in public and private buildings,
in industry, as well as to explore carbon capture and storage-storage potential in depleted oil and gas
fields under the North Sea, which requires further analyses, testing of injections wells and
demonstration of storage possibilities.
The objectives of this component shall be to provide stimulus and investments in energy efficiency
measures to support the green transition, strengthen local job creation and ensure coherence and
resilience by renovation of the existing building stock. Investments and subsidy schemes in this
component shall include energy efficiency measures, conversion of oil and gas burners to sustainable
heating sources and renovation of households, industries and public buildings. These shall reduce
energy consumption and greenhouse gas emissions.
Investing in energy efficiency measures and the renovation of buildings shall support the construction
sector and subcontractors creating jobs in supported businesses.
The component contains subsidy schemes targeted at both public sector buildings with poor energy
labels and energy efficiency measures in the industrial sector are expected to support the economic
recovery across Denmark. This component shall also promote improvement of public buildings such
as day care institutions, and schools. A sub-measure is particularly relevant for households with
limited financing opportunities, amongst others. These measures shall support social coherence and
resilience by ensuring facilities to deliver high quality public services.
These investments and reforms supports addressing the country-specific recommendations addressed
to Denmark last year, on the need to “to
“focus investment on the green […] transition, in particular
on […] clean and efficient production and use of energy”
(country-specific recommendation 2, 2020).
C.1. Description of the reforms and investments for non-repayable financial support
Investment 1: Replacing Oil Burners and Gas Furnaces
The measure aims at phasing oil and natural gas out of the heating system and replaced with electric
heat pumps and district heating from renewable sources. The measure shall consist in the provision
of subsidies to speed up the phasing out of oil burners and gas furnaces and to reduce the cost to
consumers of the conversion to green heating. The support provided by the Danish recovery and
resilience plan shall scale up an existing measure. The support scheme for replacing oil burners and
gas furnaces shall be distributed into the following three sub-schemes: (1) Sub-scheme for district
heating (“Fjernvarmepuljen”): shall provide a subsidy to expand district heating grids into new areas;
(2) Sub-scheme for decoupling (“Afkoblingsordningen”): the Danish state-owned gas distribution
company charges a fee to cover the cost of decoupling. With this subsidy scheme, households may
be exempted from this fee. (3) Sub-scheme for scrapping (“Skrotningsordningen”): shall provide a
subsidy for companies that offer heat pumps on subscription for private year-round housing.
Investment 2: Energy efficiency in industry
The initiative aims to speed up energy efficiency measures and transition to green energy in industry
and is expected to lead to a reduction in greenhouse gas emissions. It shall scale up an existing
national scheme. The scheme targets energy savings in all private businesses and the funds shall be
allocated to the applicants after a competitive selection procedure based on a criterion of highest
energy savings per subsidy received.
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Investment 3: Energy renovations in public buildings
The measure shall support a subsidy scheme that shall target energy savings actions in public
buildings. The subsidy shall focus on energy renovations in regional and municipal buildings with
the lowest energy performance certificate standards as well as buildings that are heated by oil burners
and gas furnaces.
Investment 4: Energy Efficiency in Households
The measure shall target energy savings in private housing by supporting insulation, optimization of
the operation of the building or replacement of heating by oil burners and gas furnaces with heat
pumps.
Investment 5: Carbon Capture and Storage (CCS) Potential
This measure shall target development and demonstration of the technical and economic feasibility
of CO2 storage in depleted oil and gas fields in the Danish part of the North Sea. Further development,
testing and demonstration of CO2 storage shall be carried out in order to determine the technical and
financial feasibility before any depleted gas and oil fields shall become operational. The support shall
not cover investments needed to implement operational CO2 storage facilities but only a feasibility
study as described above.
C.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-
repayable financial support
16
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative timeline
for completion
Description of each milestone
and target
Baseline
Goal
Quarter
Q2
Year
2021
The milestone shall be
reached when a majority of
the Danish parliament has
entered an agreement on the
allocation of the funds for the
support schemes for replacing
oil burners and gas furnaces
with electric heat pumps and
district heating. The relevant
procedures in the Parliament
have been completed. In the
Danish context, political
agreements tend to reflect
key steps in policymaking
even for wide-ranging
measures and usually provide
a sufficient guarantee that
measures shall be
implemented. They ensure
predictability, stability and
efficiency in policy making,
committing parties over
several parliamentary terms.
19
3 - Energy
efficiency, green
heating and
carbon capture
and storage -
Replacing oil
burners and gas
furnaces
Milestone
Political
agreement has
been adopted on
the allocation of
the funds for the
schemes for
replacing oil
burners and gas
furnaces with
electric heat
pumps and
district heating.
A political
agreement
between the
government and
a majority of the
parliament is
concluded and
published on the
relevant
Ministry's
webpage.
17
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative timeline
for completion
Description of each milestone
and target
Baseline
Goal
Quarter
Year
The political agreement shall
be on how DKK 645 000 000 is
to be distributed among the
support schemes to phase out
oil burners and gas furnaces
that originates from
"Energiaftale 2018" and
"Klimaaftale for energi og
industri mv. 2020".
The measure shall achieve at
least a 30% reduction in
primary energy demand at the
level of the building.
20
3 - Energy
efficiency, green
heating and
carbon capture
and storage -
Replacing oil
burners and gas
furnaces
Milestone
Selection of
recipients of
funds for
replacing oil
burners and gas
furnaces.
Selection of fund
recipients
completed.
Q1
2025
The milestone shall be
reached when the selection of
applications for replacing oil
burners and gas furnaces has
been completed in line with
the objectives in milestone 19.
18
 kom (2025) 0329 - Ingen titel
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative timeline
for completion
Description of each milestone
and target
Baseline
Goal
Quarter
Q3
Year
2021
The milestone shall be
reached when the legal
framework for a subsidy
scheme for energy efficiency
in industry has been adopted
by the parliament, published
and entered into force.
The funds shall be allocated
on the basis of a competitive
selection procedure.
22
3 - Energy
efficiency, green
heating and
carbon capture
and storage -
Energy efficiency
in industry
Milestone
Entry into force
of the legal
framework for a
subsidy scheme
for energy
efficiency in
industry.
The parliament
has adopted the
legal act setting
up the subsidy
scheme,
published and it
has entered into
force.
23
3 - Energy
efficiency, green
heating and
carbon capture
and storage -
Energy efficiency
in industry
Milestone
The annual
application
rounds for the
subsidy scheme
to achieve
energy savings in
the industry are
completed.
Funds are
allocated to
private-owned
production,
trade and
service
companies,
including
agriculture,
horticulture and
fishery.
Subsidies are
distributed to
Q4
2022
The milestone shall be
reached when all application
rounds are completed and
funds allocated to achieve
energy savings in the industry.
19
 kom (2025) 0329 - Ingen titel
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative timeline
for completion
Description of each milestone
and target
Baseline
Goal
Quarter
Year
projects that
reduces the
overall final
energy
consumption in
Danish industry.
25
3 - Energy
efficiency, green
heating and
carbon capture
and storage -
Energy
renovations in
public buildings
Milestone
The government
issues statutory
order
establishing a
subsidy scheme
for energy
renovations in
public buildings.
The statutory
order is
published and
shall include the
legal framework
for model/set-up
for the subsidy
scheme for
energy
renovations in
public buildings.
(%)
0
40
Q4
2021
The milestone is reached
when the government has
published the statutory order.
This legal framework shall
define the conditions for
receiving funding under the
subsidy scheme for energy
renovations in public
buildings, such as maximum
grant size or target group.
26
3 - Energy
efficiency, green
heating and
carbon capture
and storage -
Energy
Target
Improvement of
energy rating
for 40% of
supported
municipal and
regional
Q4
2025
The energy performance
certificate of the buildings
shall be improved for 40% of
the buildings in the least
20
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative timeline
for completion
Description of each milestone
and target
Baseline
Goal
Quarter
Year
efficient end (D-G) receiving
grants from the scheme.
renovations in
public buildings
27
3 - Energy
efficiency, green
heating and
carbon capture
and storage -
CCS-storage
potential
3 - Energy
efficiency, green
heating and
carbon capture
and storage -
CCS-storage
potential
Milestone
buildings with D-
G rating
Award of
contracts for
selected
applicants for
the CCS
feasibility study
Call for
applicants and
selection of fund
receivers
completed.
Q4
2021
The milestone shall be
reached when the selection of
applicants for the CCS
feasibility studies is completed
after conducting an open
selection procedure.
28
Milestone
Completion of
feasibility study
for CCS-storage.
The government
takes a decision
for follow-up.
Feasibility study
completed.
Q4
2023
The feasibility study shall
contain results and analyses
based on the supported test
and demonstration projects
on storing CO2 in depleted oil-
and gas fields.
The government takes a
decision for follow-up.
29
3 - Energy
efficiency, green
heating and
carbon capture
Milestone
Selection of
beneficiaries of
funds for energy
renovation in
Selection of fund
beneficiaries
completed.
Q1
2025
The milestone shall be
reached when the managing
entity has selected the
beneficiaries. The Building
21
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3040938_0023.png
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative timeline
for completion
Description of each milestone
and target
Baseline
Goal
Quarter
Year
Pool shall be split into yearly
application rounds to support
a broad distribution of funds
among private homeowners.
The opening of the application
rounds shall be announced on
the website of the Danish
Energy Agency. The subsidy
receiver has two years to carry
out the energy renovation
project, at the completion of
which the subsidy is paid out.
This shall be to ensure that
the funds shall only be
allocated for concrete energy
renovations.
In the Building Pool there is a
60/40 condition on the
allocation of the subsidy pool
stating that at least 60 per
cent of the funds must be
allocated to projects
and storage -
Energy efficiency
in households
private
households.
22
 kom (2025) 0329 - Ingen titel
3040938_0024.png
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative timeline
for completion
Description of each milestone
and target
Baseline
Goal
Quarter
Year
containing conversion to
electric heat pumps.
On average, the selected
projects shall achieve at least
30% primary energy savings.
30
3 - Energy
efficiency, green
heating and
carbon capture
and storage -
Energy efficiency
in households
Target
At least 6 125
energy
renovation
projects in
private
households have
been completed
Number
0
6 125
Q2
2026
The target shall be reached
when at least 6 125 energy
renovation projects have been
completed in line with the
objectives outlined in
milestone 29.
23
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D. COMPONENT 4: G
REEN
T
AX
R
EFORM
Greenhouse gasses from service and industry accounts for approximately one fifth of Denmark’s
emissions. The Danish recovery plan shall provide funding for an investment scheme, which shall
facilitate green and digital investments. This scheme is expected to create clear incentives and make
it possible for companies to accelerate the green transformation of production capabilities, reducing
their emissions up front and adapt to phase two of the tax reform and a future tax on carbon emissions.
This will be followed by raising energy taxes from 2023, redirecting current energy taxes towards
CO2-emissions.
The Green Tax Reform is expected to assist Denmark in recovering from the COVID-19 recession,
incentives shall be created for companies to invest in green and digital technology. This is expected
to lead to an increase in demand and a rise in employment as well as a reduction of greenhouse gas
emissions and further the digitalization of the Danish society. The component is expected to lower
greenhouse gas emissions by 0.5 megatons by 2030. This shall be achieved by increasing the taxes
on industry's process fossil energy. The initial increase in fossil energy taxation shall be directly
targeted at the CO2-content of the different fossil fuels before the Green Tax Reform moves to the
second phase. To ease companies’ transition to clean energy, boost growth potentials, and prepare for
a higher carbon tax, the reform also implies an increased tax deduction for companies investing in
capacity costs, such as technology. This investment window shall exclude machinery running on
fossil fuels to ensure a green transition of industry and compliance with the “Do No Significant Harm”
principle. The investment window shall boost the companies’ growth potential and job creation, while
encouraging companies to invest in new hardware and technology that can reduce emissions in the
longer run.
These investments and reforms shall contribute to the country-specific recommendations addressed
to Denmark in 2020, on the need to “[…]
promote private investment to foster the economic recovery”
and ”focus
investment on the green and digital transition […]
” (country-specific recommendation 2,
2020)
D.1. Description of the reforms and investments for non-repayable financial support
Investment 1: Investment window
The investment window is expected to boost the companies’ growth potential and job creation, while
encouraging companies to invest in new hardware and technology that can reduce emissions in the
longer run. The tax reform shall consist of temporarily increased tax deduction for companies
investing in capacity costs, such as technology and software that may help increasing business
operations and at the same time reduce greenhouse gas emissions. The investment window shall not
include machinery running on fossil fuels to ensure a green transition of industry and ensure
compliance with the “do no significant harm” principle.
Investment 2: Accelerated depreciation
The initiative shall deliver on the recommendations to Denmark in the National Energy and Climate
Plan to frontload investments in a green and digital transition, and by ensuring a just transition for the
most affected companies with the implementation of a green tax reform. According to current rules,
companies' investments in fixed assets (such as machinery, equipment and computer-hardware) with
an acquisition price below DKK 14.100 may be depreciated immediately. This lower limit shall be
permanently raised to DKK 30.000. An increase in the threshold is expected to work as a short-term
stimulus initiative, as it generates additional liquidity for firms in the initial years (where all small
investments are depreciated at 100 per cent) but declines over time as future depreciations are reduced
(already depreciated in year. After 31 December 2025, the increased limit may result in fiscal losses
for Denmark. These losses shall be covered by reducing the overall budget for fiscal expenditures.
An increase in the threshold is expected to strengthen the incentive to invest in information and
24
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communications technology, and is expected to help strengthen liquidity among companies that earn
profits.
Reform 1: Expert group to prepare proposals for a CO2e-tax
To prepare for the second phase of the Green Tax Reform, an expert group shall be established with
the task of drawing the roadmap for the next phase of CO2e taxation in a manner consistent with
protecting Denmark’s competitiveness, social balance, and minimizing leakage. This shall contribute
to a comprehensive tax reform with a higher and harmonised CO2e-tax on all emissions. This is
expected to require significant further work, especially with regard to emissions that are not currently
subject to tax.
A green tax reform shall lead to significant cost effective reductions of greenhouse gas emissions in
a socially just and balanced way.
Reform 2 - Emission taxes on industries
The industry energy taxes on fossils are relatively low, thus increasing these can provide cost-efficient
reductions of greenhouse gases. With the implementation of this measure, the Danish government
has increased the tax level for emissionsby DKK 6 / GJ/ app. 100 DKK/ton CO2 for industries not
covered by the EU ETS and doubled the tax level for emissions for industries covered by the EU ETS
by 2026 compared to 2020. This shall raise the fossil energy taxation for all industries equally.
D.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-
repayable financial support
25
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3040938_0027.png
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Indicative timeline
for completion
Description of each milestone and
target
Unit of
measure
Baseline
Goal
Quarter
Year
31
4 - Green Tax
Reform -
Investment
window
Milestone
A political
agreement on an
investment
window has
been adopted by
the Danish
Parliament and
the relevant
legislative
procedures in
the Parliament
have been
launched.
The political
agreement on
the green tax
reform including
the investment
window is signed
and published
on the Ministry
of Taxation's
webpage.
Q4
2020
A majority of the Danish
Parliament has entered an
agreement on the green tax
reform including the investment
window. The relevant legislative
procedures in the Parliament
have been launched.
In the Danish context, political
agreements tend to reflect key
steps in policymaking even for
wide-ranging measures and
usually provide a sufficient
guarantee that measures shall
be implemented. They ensure
predictability, stability and
efficiency in policy making,
committing parties over several
parliamentary terms.
32
4 - Green Tax
Reform -
Investment
window
Milestone
The bill on the
green tax reform
including the
investment
window is
The law on the
green tax reform
including the
investment
window is
Q2
2021
The bill has been adopted by the
Danish Parliament and entered
into force in April 2021. The
26
 kom (2025) 0329 - Ingen titel
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adopted by the
Danish
parliament and
the initiative
enters into
force.
33
4 - Green Tax
Reform -
Investment
window
Target
1 000 companies
have used the
tax deduction
provided by the
investment
window
adopted and
enters into
force.
investment window is effective
as from 23 November 2020.
Number
0
1 000
Q2
2024
The target is met when 1 000
companies have used the tax
deduction provided by the
investment window. A data
extract shall show that minimum
1 000 companies have been
using the tax deduction provided
by the investment window.
A majority of the Danish
Parliament has entered an
agreement on the green tax
reform including the accelerated
depreciation. The relevant
legislative procedures in the
Parliament have been launched.
The relevant legislative
procedures in the Parliament
have been launched. In the
Danish context, political
agreements tend to reflect key
steps in policymaking even for
wide-ranging measures and
usually provide a sufficient
34
4 - Green Tax
Reform -
Accelerated
depreciation
Milestone
A political
agreement on an
accelerated
depreciation has
been adopted by
the Danish
Parliament and
the relevant
legislative
procedures in
the Parliament
have been
launched.
The political
agreement on
the green tax
reform including
the accelerated
depreciation is
signed and
published on the
Ministry of
Taxation's
webpage.
Q4
2020
27
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guarantee that measures shall
be implemented. They ensure
predictability, stability and
efficiency in policy making,
committing parties over several
parliamentary terms.
35
4 - Green Tax
Reform -
Accelerated
depreciation
Milestone
The bill on the
green tax reform
including the
accelerated
depreciation is
adopted by the
Danish
parliament and
the initiative
enters into force
1 000 companies
have used the
tax deduction
provided by the
accelerated
depreciation.
The law on the
green tax reform
including the
accelerated
depreciation is
adopted and
enters into
force.
Q2
2021
The Danish parliament shall
adopt in April 2021 the bill on
the green tax reform, including
the accelerated depreciation.
The accelerated depreciation
shall be applicable to assets
purchased on or after 23
November 2020.
36
4 - Green Tax
Reform -
Accelerated
depreciation
Target
Number
0
1 000
Q2
2024
The target is met when 1 000
companies have used the tax
deduction provided by the
accelerated depreciation. A data
extract shall show that minimum
1 000 companies have been
using the tax deduction provided
by the accelerated depreciation.
On the basis of the
recommendations of the expert
group on concrete models for a
uniform CO2 e-tax political
37
4 - Green Tax
Reform - Expert
group to prepare
Milestone
In line with the
Political parties
conclusions of
behind the
the report by the agreement are
expert group for
Q1
2023
28
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proposals for a
CO2e-tax
a uniform CO2e
convened by the
tax regulation,
government
the government
shall convene
the parties
behind the green
tax reform to
agree on next
steps.
Milestone
A political
agreement on an
increase in the
emissions tax on
industry has
been adopted by
the Danish
parliament.
The political
agreement on
the green tax
reform including
the increased
emissions tax on
industry is
signed and
published on the
Ministry of
Taxation's
webpage.
Q4
2021
discussions on the next steps
shall be launched.
38
4 - Green Tax
Reform - Emission
taxes on industries
A majority of the Danish
Parliament has entered an
agreement on the green tax
reform including the increased
emissions tax on industry.
The relevant legislative
procedures in the Parliament
have been launched. In the
Danish context, political
agreements tend to reflect key
steps in policymaking even for
wide-ranging measures and
usually provide a sufficient
guarantee that measures shall
be implemented. They ensure
predictability, stability and
efficiency in policy making,
committing parties over several
parliamentary terms.
29
 kom (2025) 0329 - Ingen titel
3040938_0031.png
39
4 - Green Tax
Reform - Emission
taxes on industries
Milestone
Tax increases on
emissions from
industry enter
into force for all
industries
including
agriculture and
mineralogical
processes.
Tax increases on
emissions from
industry enter
into force.
Q1
2025
The legislation on tax increases
on emissions from industry shall
enter into force on 1 January
2025.
30
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3040938_0032.png
E. COMPONENT 5: S
USTAINABLE ROAD TRANSPORT
The initiatives in this component of the Danish recovery and resilience plan on the green transition
of road transport set out measures aiming at contributing to lower greenhouse gas emissions in the
road transport sector by 2.1 megatons in 2030. They set forth the ambition of having 1 000 000 zero-
or low emission cars on the roads by 2030.
This component shall be composed of four main sub-sets of measures that are expected to accelerate
the decarbonisation of the sector.
First, the component includes a set of measures related to lower registration tax for low emission
vehicles and scrappage schemes for diesel cars, so as to incentivise more consumers to choose zero
and low-emission cars.
Second, a series of studies and tests shall be executed in order to accelerate the decarbonisation of
roads (promotion of car-pooling, optimization of heavy haulage transportation, test-scheme for road
pricing).
Third, the component shall include investments aiming at expanding the use of bicycles, either
through the construction of charging stations or through the construction of cycle paths.
Lastly, the component shall include a measure aiming at subsidizing the purchase of zero or low
emission ferries or retrofitting of existing ferries.
These investments and reforms shall contribute to the Country Specific Recommendations addressed
to Denmark the last two years, on the need to “Focus investment on the green […] transition, in
particular on, sustainable transport”. (country-specific recommendations 2, 2020) and “Focus
investment-related economic policy on sustainable transport to tackle road congestion”
(country-
specific recommendations 3, 2019).
E.1. Description of the reforms and investments for non-repayable financial support
Reform 1: Re-prioritisation of the registration tax of vehicles and low electricity tax on charging
electric vehicles
This reform shall be part of the set of measures related to lower registration tax for low emission
vehicles. The measure aims to incentivise more consumers to choose zero and low-emission cars. The
tax on electricity for zero and low-emission vehicles shall be lowered.
Investment 1: Temporary increase in the scrapping premium for old diesel cars
The initiative aims to reduce the emission of PM2.5 by 17 tonnes and the emission of CO2 by
approximately 7 000 tonnes. In order to support the transition from old conventional cars to zero- or
low-emission cars (particulate matter, NOx and CO2) the scrapping premium for old diesel cars shall
be increased, thus promoting the incentive for households to scrap their old diesel cars in favour of
newer, less emitting cars, including zero and low-emission cars. The subsidy scheme shall be initiated
to increase the scrapping premium, so owners of diesel cars from before 1 January 2006 shall receive
a scrapping premium of DKK 5.000, if they scrap their old diesel car, and their application is
approved. The administration set up shall be digital.
Investment 2: Development test of road-pricing
The development test of road pricing shall be initiated in order to explore efficient ways of taxing
congestion and the damage and health costs associated with driving. The project management and
dissemination of results is expected to be assigned to a University with scientific knowledge in the
area of transport economics.
Investment 3: Car sharing and carpooling (awareness)
Information- and behavioural campaigns aimed at informing about the challenges related to ‘transport
waste’ as well as highlighting the benefits for citizens, companies and society at large associated with
31
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car sharing and carpooling shall be initiated. The target groups of the campaigns shall be based on an
initial analysis conducted in 2021 by the Danish Ministry of Transport and the Danish Road
Directorate. The current expectation is that the target group shall consist of commuters and
companies.
Investment 4: Analysis of test scheme with double trailers
An analysis shall be carried out by the Danish Road Directorate and the Danish Road Traffic
Authority covering and shall cover the efficiency of the road design, planning and test rides. Based
on the analysis it shall be possible to decide which reconstructions can and shall be carried out in
order to ensure both traffic safety and traffic flow on the certain road network.
Investment 5: Analysis of the regulation on weight and dimensions to optimise heavy haulage
An analysis concerning the potential of lower emissions through further adjustments of the current
regulation on weight and dimensions shall be carried out. Besides estimating the potential reduction
in emissions, the analysis shall also estimate financial consequences for the transport sector and the
society - such as increased wear and tear on roads.
Investment 6: Scheme to infrastructure for electric bicycles
The measure aims to increase the number of publicly accessible charging stations for electric bicycles.
The investment in infrastructure for bicycles aims at promoting the European Commission’s
sustainable and smart mobility by urban planning, including the connectivity with rural and suburban
areas, so that commuters are given sustainable mobility options with public accessible charging
stations of electric bicycles.
Investment 7: Investments in bike paths in state roads and bicycle subsidy scheme for municipalities
The investment aims at supporting the construction of bicycle infrastructure and the access to a more
coherent bicycle road network for citizens. Knowledge and innovation projects, which may include
but are not limited to smaller research and analysis projects providing new knowledge in the field of
cycling, may also be financed by the pool, provided their amount does not exceed 10% of the total
pool.
Investment 8: Subsidy scheme to green ferries
This measure shall aim at subsidizing the purchase of zero or low emission ferries or retrofitting of
existing ferries.
E.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-
repayable financial support
32
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3040938_0034.png
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative timeline
for completion
Description of each milestone
and target
Baseline
Goal
Quarter
Q1
Year
2021
The milestone shall be reached
when the legal act to reduce the
registration tax for low- and
zero-emission cars, simplify the
registration tax to make it
dependent only on the car’s
value and CO2 emissions, and
extend the special scheme with
low electricity tax to charge
electric cars enters into force.
The target shall be reached
when the number of old diesel
cars scrapped due to the raised
scrapping premium increases to
36 000. In total, 36 000 old
diesel cars shall be scrapped if
the total fund is used by the end
of 2021. Data on the baseline is
uncertain but is assessed to be
17 000 diesel cars in 2021. The
scheme is therefore expected to
41
5 - Sustainable
Road Transport -
Re-prioritisation of
the registration
tax of vehicles and
low electricity tax
on charging
electric vehicles
Milestone
Entry into force
of legal act to re-
prioritise the
registration tax
of vehicles and
low electricity
tax on charging
electric vehicles
The legal act
enters into force
42
5 - Sustainable
Road Transport -
Temporary
increase in the
scrapping
premium for old
diesel cars
Target
36 000 old diesel
cars are
scrapped due to
the raised
scrapping
premium
Number
17 000
36 000
Q1
2022
33
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3040938_0035.png
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative timeline
for completion
Description of each milestone
and target
Baseline
Goal
Quarter
Year
give at least 19 000 extra
scrapped old diesel cars in 2021.
The target refers to the number
of old diesel cars that are
scrapped due to the increased
scrapping premium.
The legal basis of the initiative is
the executive order no. 516 of
24 March, 2021.
https://www.retsinformation.dk
/eli/lta/2021/516
"
43
44
5 - Sustainable
Road Transport -
Re-prioritisation of
the registration
tax of vehicles and
low electricity tax
on charging
electric vehicles
5 - Sustainable
Road Transport -
Target
309 900 zero-
and low
emission cars in
the Danish car
stock.
Number
65 000
309 900
Q4
2025
The target shall be met when
the stock of zero- and low-
emission cars in the Danish car
stock has reached 309 900.
Milestone
Political
agreement
between has
Agreement
reached
between the
Q4
2021
The political agreement shall be
reached on the description of
the test-scheme and the
34
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative timeline
for completion
Description of each milestone
and target
Baseline
Goal
Quarter
Year
organisation of the test. In this
regard, the objective of the
agreement shall be to initiate
development tests of road
pricing in order to explore
efficient ways of taxing
congestion and the damage and
health costs associated with
driving.
No further legal basis shall be
needed to initiate the test
scheme.
The results from the test
scheme on road-pricing shall be
documented in a report.
Development test
of road-pricing
been adopted by
the government
and a majority of
the parliament
on the
conduction of
the test scheme
government and
a majority of the
parliament on
the conduction
of the test
scheme.
45
5 - Sustainable
Road Transport -
Development test
of road-pricing
5 - Sustainable
Road Transport -
Analysis of the
regulation on
weight and
dimensions to
Milestone
46
Milestone
Documentation
of the results
from the test
scheme on road-
pricing.
Publication of a
report on the
analysis of the
national
regulation on
A report on the
results from the
test scheme.
Q1
2024
Publication of
report on
analysis of the
national
regulation and
on weight and
Q4
2021
An analysis regarding the
current national regulation on
weight and dimensions is
published. The analysis shall be
based on existing data, and
including a cost-benefit analysis
35
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative timeline
for completion
Description of each milestone
and target
Baseline
Goal
Quarter
Year
of the potential emissions
reductions and of the potential
financial consequences, such as
wear and tear on roads. The
analysis on national regulation
on weight and dimensions shall
result in a final report with
recommendations, including
proposals for amendments to
the national regulation with
estimated climate effects,
description of traffic safety
conditions and costs. The report
shall propose actions that are
compliant with the DNSH
requirement
optimise heavy
haulage
weight and
dimensions.
dimensions,
which is
expected to help
quantifying
potential
reductions in
emissions.
47
5 - Sustainable
Road Transport -
Car sharing and
carpooling
(awareness)
Target
Information
campaigns
regarding
transportation
congestion and
car sharing has
been exposed at
Number
0
30 000 000
Q4
2022
The target shall be reached
when the campaign has been
exposed 30 000 000 times to a
real life person. The same real-
life person may be exposed
multiple times. The campaign
shall contain the following.
36
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative timeline
for completion
Description of each milestone
and target
Baseline
Goal
Quarter
Year
least 30 000 000
times.
1. In order to inform about
problems related to
transportation waste, the
campaign shall showcase
statistics about: time spent in
queues on the roads, average
number of persons per car on
the roads and the derived
problems with CO2-emissions.
2. In order to inform and create
awareness on the benefits from
car sharing and ride sharing, the
campaign shall showcase best
practices and the positive
effects of car sharing and
carpooling (economically, for
the climate and the positive
social aspect)"
The analysis on double trailers
shall result in the publication of
a report with final
recommendations, including
48
5 - Sustainable
Road Transport -
Analysis of test
Milestone
Publication of an
analysis on
double trailers
analysing road
Publication of a
report on the
findings of the
analysis of test
Q4
2021
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative timeline
for completion
Description of each milestone
and target
Baseline
Goal
Quarter
Year
proposals for a pilot road
network and estimate of
climate effects, road safety
conditions and finances,
including investments in
rebuilding the road network.
The report shall propose actions
that are compliant with the
DNSH requirement.
The government and parliament
have reached a political
agreement on the subsidy
scheme for the green transition
of ferries. The subsidy scheme
shall co-finance the acquisition
of new green ferries, retrofitting
existing ferries or charging
infrastructure. The beneficiaries
shall be municipalities. The
subsidy percentage shall be of
15-25%. The following criteria
shall be used for the subsidy:
The CO2 effect and
scheme with
double trailers
safety, vehicle
engineering,
road engineering
and
environmental
conditions.
scheme with
double trailers.
49
5 - Sustainable
Road Transport -
Subsidy scheme to
green ferries
Milestone
A political
agreement has
been adopted
among a
majority of
parties in the
Danish
Parliament on
green transition
of ferries.
The government
and parliament
reach a political
agreement on
the specific
green maritime
sector which is
signed and
published at the
relevant
ministry’s
website.
Q2
2021
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative timeline
for completion
Description of each milestone
and target
Baseline
Goal
Quarter
Year
environmental effect per
invested DKK. The funds shall
only be used for investments in
e.g. new green ferries, retrofit
or other necessary
infrastructure such as charging
stations for the ferries.
No further legislation is
necessary as the political
agreement along with finance
act 2021 provide the relevant
legal basis.
In the Danish context, political
agreements tend to reflect key
steps in policymaking even for
wide-ranging measures and
usually provide a sufficient
guarantee that measures shall
be implemented. They ensure
predictability, stability and
efficiency in policy making,
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative timeline
for completion
Description of each milestone
and target
Baseline
Goal
Quarter
Year
committing parties over several
parliamentary terms.
The Danish Road Directorate
shall grant funds to the
construction of at least 45 km of
new bike paths. The bike paths
construction shall be initiated
for projects on state roads. For
municipal beneficiaries, bike
paths construction completion
reports shall have been
submitted.
The target is met when project
completion reports or
commissioning permits covering
60 projects in the framework of
the subsidy scheme have been
submitted by beneficiaries.
Final reports shall be submitted
by project beneficiaries for at
least 75 bike charging stations
built with funding from the
51
5 - Sustainable
Road Transport -
Investments in
bike paths in state
roads and bicycle
subsidy scheme
for municipalities
Target
The construction
of at least 45 km
of new bike
paths has been
initiated.
Number
of km
0
45
Q4
2024
52
53
5 - Sustainable
Road Transport -
Investments in
bike paths in state
roads and bicycle
subsidy scheme
for municipalities
5 - Sustainable
Road Transport -
Scheme to
infrastructure for
electric bicycles
Target
Completion
reports or
commissioning
permits issued
for 60 supported
projects.
At least 75 bike
charging stations
have been built
Number
0
60
Q4
2025
Target
Number
0
75
Q4
2024
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative timeline
for completion
Description of each milestone
and target
Baseline
Goal
Quarter
Year
scheme to infrastructure for
electric bicycles.
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F. COMPONENT 6: D
IGITALISATION
The aim of this component of the Danish recovery and resilience plan is to promote a digital
transformation across all sectors of society advancing welfare and equality, growth and employment,
the green transition and prepare the public administration for the emerging challenges in this area.
The digitalisation reforms and investments planned under this component shall contribute to the
digital transition of the economy and society, and shall have a positive spill-over effects on several
areas. By modernising the digital infrastructure of the country, people and businesses shall get better
access to the public sector. In addition, these measures shall strengthen the institutional capacity and
resiliency of public administration through the adoption of digital technologies. Digitisation efforts
shall contribute to promote smart, sustainable and inclusive growth and to increase productivity which
has been a key challenge for the country. Extending very high-speed rural broadband coverage to
rural areas has the potential to link new SMEs into the economy thereby enhancing social and
territorial cohesion. The aim of the new “Digital Strategy” is to promote a just and inclusive digital
transition that shall support better welfare service and social cohesion through education and
enhancing digital skills and competencies.
These investments and reforms shall contribute to the country-specific recommendations addressed
to Denmark last year, on the need to “focus
investment on the […] digital transition”
(CSR 2, 2020)
and possibly on the need to “Focus
investment-related economic policy on education and skills”
(country-specific recommendation1, 2019).
F.1. Description of the reforms and investments for non-repayable financial support
Reform 1: Digital strategy
The Danish government shall establish an expert group called “digitalisation partnership”, consisting
of the main stakeholders of the industry (including business representatives, experts). This expert
group shall analyse the main digital challenges for Denmark and shall make recommendations on
policy, reform and investments. Based on these recommendations and following political
negotiations, the government shall adopt the new Digital Strategy in the Finance Act 2022.
The new digital strategy shall consist of five sub-reforms with the following objectives:
I.
Sub-reform 1 – Strategy for the digital public sector and services of the future:
Creating
the digital public sector of the future. This shall be achieved by a continuous modernisation
of the digital infrastructure meeting the needs of all citizens and businesses while
strengthening connectivity.
Sub-reform 2 – Strategy for the digital professions and jobs of the future:
Securing the
digital professions and jobs of the future and supporting growth and export of goods and
services by strengthening digitalisation within business and industry.
Sub-reform 3 – Framework for innovation, public-private partnerships and use of new
technology:
Creating better opportunities for co-creation and innovation. This shall be done
by using new technologies in cooperation with private entities to streamline and improve
public digital services, accelerate digital transition of businesses, and support climate change
mitigation.
Sub-reform 4 – Framework for a data-driven society:
Creating a data-driven society and
improving the digitalisation of SMEs, health systems and digital services by promoting better
access to data, secure and interoperable data infrastructures, and a digital-ready regulatory
framework.
Sub-reform 5 – Framework for Denmark fit for a digital future:
Creating a framework
for Denmark fit for a digital future whilst preserving the best of our society, such as enhancing
II.
III.
IV.
V.
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the cyber- and information security, digital skills and competencies benefitting all citizens,
businesses and employees.
Investment 1: SME’s digital transition and trade
This investment shall prolong an existing scheme,
SME:Digital,
which shall provide subsidies for
small- and medium-sized enterprises to digitalise their business. The scaling up of the scheme aims
to be particularly important in the context of the economic recovery as it is particularly important to
support small- and medium-sized enterprises that have been the most affected by the crisis.
Small and medium-sized enterprises may apply for grants on the condition that their projects shall
increase their use of technology and contribute to growth of the enterprise. The grant scheme is
open for applications several times each year, where applications are assessed on a first-come, first-
served basis. A maximum grant of DKK 100.000 per company is foreseen.
Investment 2: Broadband pool
This investment shall prolong an existing scheme,
Bredbåndspuljen,
which shall roll out very high-
speed internet access (minimum 100 Mbps) in rural areas of Denmark where existing coverage is
poor due to lack of sufficient market incentives. The scheme shall be an applicant-based funding
scheme for households and business.
F.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-
repayable financial support
43
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative
timeline for
completion
Quarter
Q1
Year
2022
Description of each milestone
and target
Baseline
Goal
54
6 - Digitalisation -
Digital strategy
Milestone
Adoption of a
new “Digital
Strategy” in the
Finance Act 2022
and of the
implementation
plan.
The Danish
government
finalises
negotiations
with political
parties in order
to adopt a final
that shall be
implemented in
the Finance Act
for 2022 and a
corresponding
implementation
plan.
1) Building upon the
recommendations of the
“Digital Partnership”, and
following negotiations with
political parties to adopt a final
strategy, initiatives with costs
are incorporated in the Finance
Act 2022. 2) The strategy shall
address the main challenges
identified by the Digital
Partnership. The objectives of
the “Digital strategy” shall be
as follows: 1. Creating the
digital public sector of the
future by continuous
modernisation of the digital
infrastructure meeting the
needs of all citizens and
businesses and strengthening
connectivity. 2. Securing the
digital professions and jobs of
the future by strengthening
digitalisation within business
and industry supporting growth
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and trade in goods and
services. 3. Creating better
opportunities for co-creation
and innovation by using new
technologies and public-private
partnerships to streamline and
improve public digital services,
accelerate digital transition of
businesses, and support
climate change mitigation. 4.
Creating a data-driven society
by promoting better access to
data, secure and interoperable
data infrastructures, and
digital-ready regulatory
framework to improve the
digitalisation of SMEs, health
systems and digital services. 5.
Creating a framework for
Denmark fit for a digital future
whilst preserving the best of
the society by enhancing cyber-
and information security,
digital skills and competencies
benefitting all citizens,
businesses and employees 3)
The Ministry for Finance shall
provide an “implementation
plan”. This shall include a list of
measures agreed under the
45
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56
6 - Digitalisation -
Digital strategy
Milestone
Independent
report on the
achievements of
the digital
strategy
initiatives
included in the
“Implementation
Plan” referred to
in milestone 54
An independent
report on the
achievements of
the digital
strategy
initiatives
included in the
“Implementation
Plan” referred to
in milestone 54
is carried out
and published
on the website
of the relevant
ministry.
Q4
2025
new digital strategy to achieve
the five objectives, including
detailed descriptions on
concrete initiatives, target
groups, financing and costs in
accordance with EU Regulation
241/2021. The implementation
plan shall also include the
budget allocation among the
different objectives, the
responsible ministries/agencies
and a list of relevant regulatory
and legislative acts that need
to be changed.
The measures as specified in
the “Implementation Plan”
referred to in milestone 54,
have entered into force.
Following this, publication of
an independently drafted
report on the achievements of
the objectives and targets,
completion of the individual
measures, their estimated
impact and an ex-post
evaluation.
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57
58
6 - Digitalisation -
Strategy for the
digital public
sector and
services of the
future (Sub-
reform 1)
6 - Digitalisation -
Strategy for the
digital professions
and jobs of the
future (Sub-
reform 2)
6 - Digitalisation -
Framework for
innovation, public-
private
partnerships and
use of new
technology (Sub-
reform 3)
Target
At least 7 public
authorities have
received funding
for AI projects
Number
0
7
Q4
2025
Target
At least 500
SME's have
received funding
for digital
projects
Number
0
500
Q4
2025
59
Target
60
6 - Digitalisation -
Framework for
data-driven
Target
At least 15
public
authorities have
received funding
for innovation
and new
technology
projects carried
out in
collaboration
with a private
entity
At least 4 public
institutions have
developed or
received support
Number
0
15
Q4
2025
The target is achieved when at
least seven public authorities
on either central, municipal
and/or regional level have
received funding for AI projects
as part of the new digital
strategy.
The target shall be reached
when at least 500 SMEs have
received help or funding to
promote small and medium-
sized enterprises' access to and
use of digital solutions through
the new digital strategy.
The target is achieved when at
least 15 public authorities have
received funding for innovation
and new technology projects
carried out in collaboration
with a private entity.
Number
0
4
Q4
2025
The target is achieved when at
least 4 public institutions have
developed or received support
to develop solutions to store
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society (Sub-
reform 4)
to develop
solutions to
store and reuse
personal
information
and reuse personal
information.
Public institution is defined as
any entity established or
controlled by the national
government, region, or a
municipality, including but not
limited to an institution of
higher education or a public
higher education research
institution.
A prerequisite for the digital
development in Denmark is a
sustained strong focus on cyber
security. The target shall be
reached when Denmark has
adopted a new cyber and
information security strategy
with the overall aim of
strengthening and securing the
public and private sector
against new areas of attack and
potential vulnerabilities and
thereby help to safeguard the
Danish society also in the
future.
The target shall be reached
when at least 3 500 households
and/or businesses covered
61
6 - Digitalisation -
Framework for
Denmark fit for a
digital future (Sub-
reform 5)
Milestone
Adoption of a
new National
Cybersecurity
strategy
The government
adopts a new
National
Cybersecurity
strategy
Q4
2022
62
6 - Digitalisation -
Broadband pool
Target
At least 3 500
households
and/or
Number
0
3 500
Q1
2022
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63
6 - Digitalisation -
SME's digital
transition and
trade
Target
businesses
covered with
very high speed
internet (at least
100 Mbps
connection).
At least 550
SMEs have
received funding
for digital
projects
with very high speed internet
(at least 100 Mbps connection)
that did not have such
connection before.
Number
0
550
Q4
2023
The target shall be reached
when at least 550 SMEs have
received funding for digital
projects in line with the
eligibility criteria of the
scheme.
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G. COMPONENT 7: I
NVESTING IN
G
REEN
R
ESEARCH AND
D
EVELOPMENT
The overarching objective of the component “Investing in Green Research and Development” of the
Danish recovery and resilience plan shall be to tackle the challenges to meeting Denmark’s targets to
reduce greenhouse gas emissions by 70% by 2030 and to reach climate neutrality in 2050. To reach
these targets, the Danish plan shall include investments that are needed in research and development
to complement existing climate policies.
The measures in the component aim to provide the public and private sectors with incentives to boost
research and development, particularly in innovative green technologies. The objectives of the
component shall be to create long-term growth potential, frontload the green transition by investing
in new green technologies and diversify research by encouraging private and public entities to
collaborate.
The component shall consist of a research programme, structured in four investments, and one reform
to deduce taxes for private research and development expenses in 2022.
The research programme shall be structured in at least four public-private partnerships, called “green
partnerships”, to develop solutions to four mission-based challenges of reducing emissions in the
transport, agriculture, food and waste sectors.
The beneficiaries shall be able to apply for funding for projects along the value chain as well as
demonstration and development projects. The funding is intended to cover the first five years of
research costs and shall be complemented by other funding sources outside the Recovery and
Resilience Facility at a later stage.
The research programme shall be managed by
Innovation Fund Denmark,
which is an independent
body within the public administration. The selection of the beneficiaries shall take place in a two-
phased call process. First, interested actors shall develop a roadmap to propose ideas for work streams
and activities to overcome the challenges Denmark is facing as regards research and development. A
panel of experts shall help Innovation Fund Denmark to select a roadmap for each mission by 30 June
2021.
When the roadmaps have been selected, Innovation Fund Denmark shall announce a call for
partnerships. The selection of partnerships shall be based on an evaluation process managed by
Innovation Fund Denmark. There may be more than one partnership within each mission. Innovation
Fund Denmark shall select the partnerships by 31 December 2021. The funding shall be disbursed to
the green partnership by 31 December 2022.
To further boost the green transition and encouraging enterprises to invest in innovative research and
development solutions, the component also contains a measure to extend the basis for depreciation
and deduction of research and development expenses in private companies. The goal of this measure
is to incentivise companies to increase their overall spending in research and development, including
encouraging smaller firms to engage in research in development. Based on historical data, the Danish
government expects that 40% of the investments in research and development shall be made in clearly
digital measures.
These investments and reforms shall contribute to the country specific recommendations addressed
to Denmark in 2020 and 2019, i.e.
“Support an integrated innovation strategy with a broader
investment base”
(country-specific recommendations 1.2, 2019 and CSR 2.6, 2020) and “Focus
investments on the green transition”
(country-specific recommendations 2.3, 2020) and “Focus
investment on research and innovation”
(country-specific recommendations 2.5, 2020).
G.1. Description of the reforms and investments for non-repayable financial support
Investment 1: Carbon capture and storage or use of CO2
The investment “carbon capture and storage or use of CO2” is the first of the four missions of the
research programme to accelerate the development of climate-friendly technology solutions.
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The objectives of the partnerships under this mission shall be to develop cost-effective CO2 capture
solutions from the largest emitters or from the atmosphere and store carbon or use it in new climate
neutral energy sources. To achieve these objectives, the partnerships shall create economic incentives
to use carbon capture and storage or use of CO2 and strengthen the research in the geological
preconditions for storing CO2 in Denmark, developing the material to capture carbon, and developing
methods of analysis that may monitor and prevent leakage.
In its review of applications for this mission, Innovation Fund Denmark is expected to take into
account the relation with the development and demonstration project of CO2 storage sites in depleted
oil and gas fields in the Danish sector of North Sea that are initiated in component 2.3 on “Energy
efficiency, green heating and Carbon Capture and Storage”, to avoid any overlaps.
Investment 2: Green fuels for transport and industry
The investment “green fuels for transport and industry” is the second of the four missions of the
research programme to accelerate the development of climate-friendly technology solutions.
The objective of this mission shall be to develop new solutions to create new green fuels, including
green hydrogen, and demonstrate how Power-to-X systems may be integrated in the overall energy
system. Investing in targeted research-, development and demonstration efforts to bring currently
costly green fuels to a level of technological maturity is expected to facilitate commercial use and
deployment of such technologies at a larger scale.
Investment 3: Climate- and environment friendly agriculture and food production
The investment “climate- and environment friendly agriculture and food production” is the third of
the four missions of the research programme to accelerate the development of climate-friendly
technology solutions.
The objective of this mission shall be to increase investments in new technology to further push the
boundaries of reducing emissions in the agriculture and food sectors, while maintaining a sustainable
production and earnings. The type of activities that shall be funded shall include research and
innovation in new breeding techniques, development of precision agriculture and the establishment
of new cultivation and fertilisation systems that are more efficient.
Investment 4: Circular economy focusing on reuse and reduction of plastic and textile waste
The investment “circular economy focusing on reuse and reduction of plastic and textile waste” is the
fourth of the four missions of the research programme to accelerate the development of climate-
friendly technology solutions.
The objective of this mission shall be to develop solutions to increase resource productivity, decrease
plastic and textile waste and increase the use of reusable materials. The mission shall fund research
projects to address all steps in the value chain in order to reduce waste, ranging from product design
to consumer behaviour.
Investment 5: Incentives to boost R&D in companies
The measure consists of extending the basis for depreciation and the basis for deduction all private
sector research and development expenses by 130% of in the financial year of 2022. The law
establishing the deduction shall be adopted and shall have effect in the financial year of 2022.
The objective of this measure shall be to frontload investments in research and development, both in
the context of the recovery and in the coming years by incentivizing companies to increase their
overall research and development spending.
The deduction is also expected to encourage smaller firms to increasingly engage in research and
development, since they qualify for the deduction as well.
Research and development related to exploration and extraction of fossil fuels and raw materials shall
not qualify for the tax deduction.
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G.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-
repayable financial support
52
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative
timeline for
completion
Quarter
Q3
Year
2021
Description of each milestone
and target
Baseline
Goal
64
7 - Research in
green solutions:
Carbon capture
and storage or use
of CO2
Milestone
Selection of
mission roadmaps
for 'carbon
capture and
storage or use of
CO2'.
Innovation Fund
Denmark has
selected the
roadmaps for the
mission 'carbon
capture and
storage or use of
CO2'.
65
7 - Research in
green solutions:
Carbon capture
and storage or use
of CO2
Target
Selection of
partnerships for
'carbon capture
and storage or
use of CO2'.
Number
0
1
Q1
2022
Innovation Fund Denmark has
selected the roadmaps to
propose ideas for work
streams and activities to
overcome challenges that
Denmark is facing in regard to
research and development, for
the mission for 'carbon
capture and storage or use of
CO2' on the basis of an open
call.
Innovation Fund Denmark has
selected one or more public-
private partnerships for the
mission for 'carbon capture
and storage or use of CO2' on
the basis of an open call
following the selection of
roadmaps referred to in
milestone 64. The terms of
reference of the open call for
proposals shall include
eligibility criteria that ensure
53
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative
timeline for
completion
Quarter
Year
Description of each milestone
and target
Baseline
Goal
66
7 - Research in
green solutions:
Carbon capture
and storage or use
of CO2
Target
67
7 - Research in
green solutions:
Green fuels for
Milestone
At least one
research and
innovation
partnership(s) has
received funding
on 'carbon
capture and
storage or use of
CO2'
Selection of
mission roadmaps
for ‘green fuels
Number
0
1
Q4
2022
that the selected projects
comply with the ‘Do no
significant harm’ Technical
Guidance (2021/C58/01)
through the use of an
exclusion list and the
requirement of compliance
with the relevant EU and
national environmental
legislation.
At least one public-private
partnership on 'carbon
capture and storage or use of
CO2' with participation of
relevant public and private
partners has been established
and has received funding from
Innovation Fund Denmark.
Innovation Fund Denmark has
selected the roadmaps to
propose ideas for work
streams and activities to
Innovation Fund
Denmark has
selected the
roadmaps for the
Q3
2021
54
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative
timeline for
completion
Quarter
Year
Description of each milestone
and target
Baseline
Goal
transport and
industry
for transport and
industry’.
mission 'green
fuels for
transport and
industry'.
68
7 - Research in
green solutions:
Green fuels for
transport and
industry
Target
Selection of
partnerships for
‘green fuels for
transport and
industry'.
Number
0
1
Q1
2022
overcome challenges that
Denmark is facing in regard to
research and development, for
the mission
for ‘green fuels for
transport and industry’ on the
basis of an open call.
Innovation Fund Denmark has
selected one or more public-
private partnerships for the
mission for 'carbon capture
and storage or use of CO2' on
the basis of an open call
following the selection of
roadmaps referred to in
milestone 67.
The terms of reference of the
open call for proposals shall
include eligibility criteria that
ensure that the selected
projects comply with the ‘Do
no significant harm’ Technical
Guidance (2021/C58/01)
55
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative
timeline for
completion
Quarter
Year
Description of each milestone
and target
Baseline
Goal
69
7 - Research in
green solutions:
Green fuels for
transport and
industry
Target
70
7 - Research in
green solutions:
Climate- and
environment
friendly
agriculture and
food production
Milestone
At least one
research and
innovation
partnership(s) has
received funding
on ‘green fuels
for transport and
industry'.
Selection of
mission roadmaps
for ‘climate-
and
environment
friendly
agriculture and
food production’.
Number
0
1
Q4
2022
Innovation Fund
Denmark has
selected the
roadmaps for the
mission ‘climate-
and environment
friendly
agriculture and
food production’.
Q3
2021
through the use of an
exclusion list and the
requirement of compliance
with the relevant EU and
national environmental
legislation.
At least one public-private
partnership on 'carbon
capture and storage or use of
CO2' with participation of
relevant public and private
partners has been established
and has received funding from
Innovation Fund Denmark.
Innovation Fund Denmark has
selected the roadmaps to
propose ideas for work
streams and activities to
overcome challenges that
Denmark is facing in regard to
research and development for
the mission for ‘climate-
and
environment friendly
56
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative
timeline for
completion
Quarter
Year
Description of each milestone
and target
Baseline
Goal
71
7 - Research in
green solutions:
Climate- and
environment
friendly
agriculture and
food production
Target
Selection of
partnerships for
‘climate-
and
environment
friendly
agriculture and
food production’.
Number
0
1
Q1
2022
agriculture and food
production’ on the basis of an
open call.
Innovation Fund Denmark has
selected one or more public-
private partnerships for the
mission for ‘climate-
and
environment friendly
agriculture and food
production’ on the basis of an
open call following the
selection of roadmaps
referred to in milestone 70.
The terms of reference of the
open call for proposals shall
include eligibility criteria that
ensure that the selected
projects comply with the ‘Do
no significant harm’ Technical
Guidance (2021/C58/01)
through the use of an
exclusion list and the
57
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative
timeline for
completion
Quarter
Year
Description of each milestone
and target
Baseline
Goal
72
7 - Research in
green solutions:
Climate- and
environment
friendly
agriculture and
food production.
Target
73
7 - Research in
green solutions:
Circular economy
focusing on reuse
and reduction of
plastic and textile
waste.
Milestone
At least one
research and
innovation
partnership(s) has
received funding
on ‘climate-
and
environment
friendly
agriculture and
food production’.
Selection of
mission roadmaps
for 'circular
economy focusing
on reuse and
reduction of
plastic and textile
waste'.
Number
0
1
Q4
2022
requirement of compliance
with the relevant EU and
national environmental
legislation.
At least one public-private
partnership on ‘climate-
and
environment friendly
agriculture and food
production’ with participation
of relevant public and private
partners has been established
and has received funding from
Innovation Fund Denmark.
Innovation Fund Denmark has
selected the roadmaps to
propose ideas for work
streams and activities to
overcome challenges that
Denmark is facing in regard to
research and development for
the mission for 'circular
economy focusing on reuse
Innovation Fund
Denmark has
selected the
roadmaps for the
mission 'carbon
capture and
storage or use of
CO2'.
Q3
2021
58
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative
timeline for
completion
Quarter
Year
Description of each milestone
and target
Baseline
Goal
and reduction of plastic and
textile waste' on the basis of
an open call.
74
7 - Research in
green solutions:
Circular economy
focusing on reuse
and reduction of
plastic and textile
waste.
Target
Selection of
partnerships for
'circular economy
focusing on reuse
and reduction of
plastic and textile
waste'.
Number
0
1
Q1
2022
Innovation Fund Denmark has
selected one or more public-
private partnerships for the
mission for 'circular economy
focusing on reuse and
reduction of plastic and textile
waste' on the basis of an open
call following the selection of
roadmaps referred to in
milestone 73.
The terms of reference of the
open call for proposals shall
include eligibility criteria that
ensure that the selected
projects comply with the ‘Do
no significant harm’ Technical
Guidance (2021/C58/01)
through the use of an
exclusion list and the
59
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative
timeline for
completion
Quarter
Year
Description of each milestone
and target
Baseline
Goal
75
7 - Research in
green solutions:
Circular economy
focusing on reuse
and reduction of
plastic and textile
waste.
Target
At least one
research and
innovation
partnership(s) has
received funding
on 'circular
economy focusing
on reuse and
reduction of
plastic and textile
waste'.
The bill on
deductions for
research and
development
work enters into
force
The bill on
deductions for
research and
development
work has been
adopted by the
Danish
Number
0
1
Q4
2022
requirement of compliance
with the relevant EU and
national environmental
legislation.
At least one public-private
partnership on 'circular
economy focusing on reuse
and reduction of plastic and
textile waste' with
participation of relevant public
and private partners has been
established and has received
funding from Innovation Fund
Denmark.
76
7 - Green Research Milestone
and Development
- Incentives to
boost R&D in
companies
Q2
2021
The bill on deductions for
research and development
work has been adopted by the
Danish parliament and
entered into force.
The measure shall extend the
basis for depreciation and the
60
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Unit of
measure
Indicative
timeline for
completion
Quarter
Year
Description of each milestone
and target
Baseline
Goal
parliament and
enters into force.
basis for deduction for all
private sector research and
development expenses by
130% of in the financial year of
2022.
The deductions for research
and development work shall
be effective as from the date
according to the law.
77
7 - Green Research Target
and Development
- Incentives to
boost R&D in
companies
500 firms have
used the tax
deduction
provided by the
deductions for
research and
development
work
Number
0
500
Q3
2023
Data extract showing that 500
firms have been using the
deduction for research and
development work.
61
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H. COMPONENT 8: REP
OWER
EU
The REPowerEU chapter of the Danish RRP is structured around five main measures and aims at
strengthening Denmark’s energy sector and at reducing dependency on fossil fuels.
This chapter of the Danish Recovery and Resilience Plan is expected to contribute to the achievement
of the ambitious EU Green Deal objectives, as well as of the national goal of reducing by 70%
Denmark’s greenhouse gas emissions by 2030 (compared to 1990 level). The chapter contributes to
advancing Denmark’s plan to achieve climate neutrality by 2045. The initiatives under this chapter
complement and strengthen some of the measures included in the original Danish RRP.
The objectives of the REPowerEU chapter are:
-
-
-
-
To boost energy efficiency by i) simplifying and expediting administrative and permitting
procedures for the roll-out of district heating projects, and ii) subsidising the replacement of
oil burners and gas furnaces with green heating solutions from renewable sources;
To increase the share and accelerate the deployment of renewable energy by i) simplifying
and accelerating permitting for renewables projects, ii) fostering the development of offshore
wind capacity;
To address energy poverty by subsidising the installation of green heating solutions and by
streamlining the procedures for such installations; and
To equip the workforce with the skills and competences needed for the achievement of the
energy and climate objectives by supporting green upskilling initiatives.
Three of the five measures under the chapter are characterised by a cross-border and multi-country
dimension or effect. The measures on renewable energy and on replacing oil burners and gas furnaces,
are expected to contribute to decreasing the Union’s dependency on fossil fuels, to securing energy
supply in the Union and to positively improving the demand-supply balance with potential cross-
border effects.
The REPowerEU chapter contributes in particular to addressing the country-specific
recommendations (CSRs) 2022.1, 2022.4 and 2023.4:
-
-
-
CSR 2022.1.2: Recommendation to expand public investment for the green and digital
transitions, and for energy security taking into account the REPowerEU initiative, including
by making use of the Recovery and Resilience Facility and other Union funds;
CSR 2022.4.1 and CSR 2023.4.1 and 2: Recommendation to reduce overall reliance on fossil
fuels and further diversify energy supply;
CSR 2022.4.2 and CSR 2023.4.4: Recommendation to help decarbonise the economy by
accelerating the deployment of renewables, including by introducing reforms to simplify and
expedite administrative and permitting procedures, upgrading energy transmission networks,
increasing interconnections with neighbouring countries and improving energy efficiency;
CSR 2022.4.4: Recommendation to improve energy efficiency; and
CSR 2023.4.6 and 7: Recommendation on ensuring a better roll-out of decarbonised heating
sources and to step up policy efforts aimed at the provision and acquisition of the skills needed
for the green transition.
-
-
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
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H.1. Description of the reforms and investments for non-repayable financial support
Reform 1: National Energy Crisis Staff (NEKST)
The overall objective of the measure is to contribute to simplifying and expediting administrative and
permitting procedures for the roll-out of green heating solutions and the deployment of onshore solar
and wind energy projects. The Danish government shall establish a national energy crisis taskforce
(NEKST) tasked with identifying issues and proposing solutions to address challenges in
implementing the green transition. The task force shall be assisted by a secretariat, placed under the
responsibility of the Ministry of Climate, Energy and Utilities.
I.
Sub-reform 1:
NEKST is expected to contribute to phasing out of gas for heating and
replacing it with renewable energy sources. This sub-reform 1 is two-fold:
Sub-reform 1a: NEKST shall examine specific measures to remove barriers and shorten the
administrative processes for the preparation and approval of district heating projects
Sub-reform 1b: For areas where district heating is not economically viable, NEKST shall
advise on ensuring citizens receive relevant information on green solutions to phase out gas
for heating in households. NEKST shall identify barriers to conversion to other green heating
solutions.
II.
Sub-reform 2:
NEKST shall identify and recommend measures to remove barriers to
upscaling of solar and wind energy on land. This might include, though not exhaustively, the
shortening of permit-granting process time, the division of tasks between state and municipal
authorities, the efficiency of rules in place, effectiveness of resources and competences
available to the relevant authorities.
Investment 1: Supporting the deployment of wind energy
This investment consists of two sub-measures. The overall objective is to support the deployment of
wind energy and to contribute to achieving the EU’s target of 300 GigaWatt (GW) of offshore wind
energy in Europe by 2050.
I.
Sub-measure 1:
Preparations for 4 Gigawatt (GW) offshore wind energy expansion. The
measure is expected to facilitate the expansion of Denmark’s offshore wind energy generation.
It shall cover the costs for the preparation of a call for tenders for 4 GW offshore wind energy
and the publication of at least one call. Due to the magnitude of the call and the uncertain
market reaction, there could be a need for more than one round of call for tenders. In this case,
the deadline of the milestone covers the first round of the call. The measure shall be
implemented by the Danish Energy Agency.
Sub-measure 2:
Screening of Denmark’s offshore wind capacity: The measure is expected to
support the expansion of Denmark’s offshore wind generation. The measure shall be
implemented by a working group under the Danish Energy Agency. The measure shall aim
at, among others, realising an in-depth screening and assessment of the national offshore wind
potential, collecting data to support planning and deployment of offshore wind energy
projects, assessing possible cumulative effects from large-scale expansion of offshore wind
energy generation in Denmark, as well as in neighbouring countries.
II.
Investment 2: Green upskilling
The objective of the measure is to improve the conditions for the green upskilling of the labour force,
where green upskilling is the development of skills and knowledge related to green technologies and
sustainability. The investment shall target providers of vocational education and training and of adult
vocational training. The funds shall be used i) to purchase equipment contributing to the development
of skills and knowledge related to green technologies and sustainability, ii) to develop teachers’ skills
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related to green technologies and sustainability, iii) to develop and test training courses contributing
to green upskilling.
Investment 3: Scaled-up measure: Replacing oil burners and gas furnaces
The objective of this measure is to scale up investment 1: Replacing oil burners and gas surfaces
under Component 3 of the existing Danish RRP. The scaled-up part of the measures shall increase
the ambition in the current measure by targeting a number of oil burners and gas furnaces to be
replaced by heat pumps or district heating from renewable sources.
Investment 4: Scaled-up measure: Energy Efficiency in Industry
The objective of this measure is to scale up investment 2: Energy efficiency in industry under
Component 3 of the existing Danish RRP. The scaled-up part of the measure shall increase the
ambition in the current measure by targeting a number of PJ (Peta-Joule) saved.
H.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-
repayable financial support
64
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators
(for milestones)
Quantitative indicators
(for targets)
Unit of
measure
Indicative
timeline for
completion
Description of each milestone
and target
Baseline
Goal
Quarter
Year
78
8
–
REPowerEU
–
National Energy
Crisis Staff (NEKST)
Milestone
Incorporation of
“NEKST” in the
Finance Acts for
the years 2023
and 2024 and
publication of
the progress
report.
NEKST
incorporated in
the Finance Acts
for 2023 and
2024. NEKST
recommendatio
ns published on
the Ministry of
Climate, Energy
and Utilities
website
Q2
2024
Building upon the
Government Coalition
Agreement from 14 December
2022 to establish “NEKST”, the
initiatives to set up NEKST
shall be incorporated in the
Finance Acts for 2023 and
2024 respectively.
The recommendations of
NEKST working groups 1 and 2
shall be published on the
website of the Ministry of
Climate, Energy and Utilities.
These recommendations shall
include descriptions of
concrete initiatives and
administrative actions
recommended, including
identified needs for regulatory
or legislative action. Upon
65
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators
(for milestones)
Quantitative indicators
(for targets)
Unit of
measure
Indicative
timeline for
completion
Description of each milestone
and target
Baseline
Goal
Quarter
Year
publication, the Danish
Parliament shall be informed.
79
8
–
REPowerEU
–
National Energy
Crisis Staff (NEKST)
Target
Implementation
of measures
recommended
by NEKST
%
0
70
Q2
2026
At least 70% of measures
recommended by NEKST
within the area of
administrative procedures
regarding permitting in the
context of working groups 1
and 2 have been implemented
and documented in a report
published by the Ministry of
Climate, Energy and Utilities.
The report shall set out how
the objectives of NEKST have
been reached. It shall outline
completion of the individual
measures, their impact, and
the achieved shortening of
procedures. The report shall
also include information about
how the competent bodies
including Government and
Parliament have followed up
66
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators
(for milestones)
Quantitative indicators
(for targets)
Unit of
measure
Indicative
timeline for
completion
Description of each milestone
and target
Baseline
Goal
Quarter
Year
on non-implemented
recommendations that
required legislative action. The
recommendations issued by
NEKST that require legislative
actions, including changes to
the Finance Act, presented to
government may be subject to
government revision and
subsequent approval before
their implementation.
80
8
–
REPowerEU
–
National Energy
Crisis Staff (NEKST)
Target
Municipalities
have approved
project
proposals for
district heating
that phases out
gas.
Municipalities
0
50
Q2
2026
At least 50 of the 84
municipalities which provided
gas for heating in 2022 shall
each have approved at least
one project proposal for
district heating that phases
out gas. The project proposals
shall be published on the
central data platform
“Plandata.dk”. The project
proposals shall contain
information about the specific
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators
(for milestones)
Quantitative indicators
(for targets)
Unit of
measure
Indicative
timeline for
completion
Description of each milestone
and target
Baseline
Goal
Quarter
Year
areas that will be converted to
district heating.
81
8
–
REPowerEU
–
National Energy
Crisis Staff (NEKST)
Target
Removal of
systemic barriers
for solar energy
on land and
onshore wind
Systemic
barriers
removed
0
10
Q2
2026
Of the overall target of ten
systemic barriers to be
removed, at least five
systemic barriers to the
installation of solar energy on
land have been removed, and
at least five systemic barriers
to the installation of onshore
wind energy have been
removed. If one removal of a
systemic barrier applies to
both solar energy on land and
onshore wind installations, it
shall be counted for each of
the respective sub-targets.
Preparation and publication of
at least one call for tender for
4 GW offshore wind.
Preparatory work includes
analytical, technical, and legal
82
8
–
REPowerEU
–
Preparations for 4
Gigawatt (GW)
offshore wind
Milestone
Preparation and
publication of a
call for tender
At least one call
for tender for 4
GW offshore
Q1
2026
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators
(for milestones)
Quantitative indicators
(for targets)
Unit of
measure
Indicative
timeline for
completion
Description of each milestone
and target
Baseline
Goal
Quarter
Year
for 4 GW
offshore wind
wind prepared
and published
work for preparing the tender,
market dialogue, and the
tender procedure.
Q2
2026
The Danish Energy Agency
shall publish a report on the
potential offshore wind
capacity in Denmark which
shall take into consideration
nature, environmental and
other offshore related
interests.
The report shall be split into
four sub assignments:
- sensitivity mapping of
aspects related to nature and
environment as well as other
significant offshore interests
of relevance to the expansion
of offshore wind;
- a technical in-depth
screening and assessment of
83
8
–
REPowerEU
–
Screening of
Denmark’s
offshore wind
capacity
Milestone
Publication of a
report
Report on the
potential
offshore wind
capacity in
Denmark
published by the
Danish Energy
Agency
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators
(for milestones)
Quantitative indicators
(for targets)
Unit of
measure
Indicative
timeline for
completion
Description of each milestone
and target
Baseline
Goal
Quarter
Year
the full offshore wind
potential based on the
sensitivity mapping and
relevant technical parameters;
- an assessment of possible
cumulative effects from large
scale expansion of offshore
wind in Denmark as well as in
neighbouring countries; and
- an assessment of barriers
and prospects related to co-
existence between offshore
wind and other interests
86
8
–
REPowerEU
–
Green upskilling
Milestone
Practical
implementation
of the green
upskilling funds
Conclusion of an
agreement for
the practical
implementation
of the green
upskilling funds
between the
government and
Q4
2024
The milestone shall be
reached with the conclusion of
an agreement on the practical
implementation of the funds
for green upskilling between
the government and the
parties to the political
agreement on the green tax
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators
(for milestones)
Quantitative indicators
(for targets)
Unit of
measure
Indicative
timeline for
completion
Description of each milestone
and target
Baseline
Goal
Quarter
Year
the parties to
the political
agreement on
the green tax
reform from 24
June 2022
reform for industry from 24
June 2022. The agreement on
the practical implementation
of the funds shall include a
budget commitment of at
least DKK 207 800 000 and set
out that the funds shall be
used for:
1. equipment investments,
including a description of how
the equipment investments
are expected to contribute to
the development of skills and
knowledge related to green
technologies and
sustainability;
2. skills development of
teachers, including a
description of how teacher
training relates to courses
dedicated to green
technologies and
sustainability;
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators
(for milestones)
Quantitative indicators
(for targets)
Unit of
measure
Indicative
timeline for
completion
Description of each milestone
and target
Baseline
Goal
Quarter
Year
87
8
–
REPowerEU
–
Green upskilling
Milestone
Commitments
made towards
VET providers
for green
upskilling
Notification of
the award of
grants to
providers of
vocational
education and
training and
adult vocational
training
Q2
2026
3. the development and
testing of training courses,
including a description of how
these courses contribute to
green upskilling and of how
teachers or instructors
competent in the subject in
the school (s) or institution (s)
are to be involved in the
development and testing
process.
Notification of the award of
grants to providers of
vocational education and
training and adult vocational
training by the Ministry of
Education and Children. At
least DKK 207 800 000 in
grants have been awarded to
the providers in order to carry
out green upskilling activities
compliant with the objectives
described in milestone 86, in
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators
(for milestones)
Quantitative indicators
(for targets)
Unit of
measure
Indicative
timeline for
completion
Description of each milestone
and target
Baseline
Goal
Quarter
Year
line with grant decisions
awarded.
88
8
–
REPowerEU
–
Green upskilling
Target
Disbursements
made towards
VET providers
for green
upskilling
DKK million
0
187.02
Q3
2026
At least DKK 187 020 000 have
been disbursed to providers of
vocational education and
training and adult vocational
training for the activities for
which grants have been
awarded under milestone 87.
At least 27 583 oil burners and
gas furnaces have been
replaced with heat pumps or
district heating in line with the
objectives described in
milestone 19.
89
8
–
REPowerEU
–
Replacing oil
burners and gas
furnaces
Target
At least 27 583
oil burners or
gas furnaces
have been
replaced with
district heating
or heat pumps
At least 26.64 PJ
(peta Joule) of
energy saved in
the industry
Number
0
27 583
Q2
2026
94
8
–
REPowerEU
Scaled-up
measure: Energy
efficiency in
industry
Target
Peta Joule (PJ)
0
26.64
Q2
2026
The target is met when at
least 26.64 PJ (Peta Joule) of
energy savings, accumulated
over the lifetime of the
projects, have been achieved
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone
/ Target
Name
Qualitative
indicators
(for milestones)
Quantitative indicators
(for targets)
Unit of
measure
Indicative
timeline for
completion
Description of each milestone
and target
Baseline
Goal
Quarter
Year
thereby contributing to meet
the obligation for energy
consumption under Energy
Efficiency Framework (Article
7).
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I. COMPONENT 9: AUDIT AND CONTROL
I.1. Description of the reform
Reform 1: Arrangements for the control framework of the Recovery and Resilience Plan
The overall objective of the measures is to improve the control framework of the Danish Recovery and
Resilience Plan. In order to ensure that the repository system is fully operational and functional, Denmark shall
provide a complete and reliable data set collected and stored in accordance with Article 22(2)(d) of the RRF
Regulation. In addition, the Danish Ministry of Finance shall also adopt an action plan related to the anti-fraud
and anti-corruption strategy in order to ensure an effective implementation of the objectives set out in this
strategy.
I.2. Milestones, targets, indicators, and timetable for monitoring and implementation
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone/
Target
Name of the
measure
Qualitative
indicator (for
milestones)
Quantitative indicator (for
targets)
Unit of
measure
Baseline
Goal
Indicative
timeline for
completion
Quarter
Q4
Year
2023
Description and clear
definition of each milestone
and target
92
9
–
Audit and
Control
Milestone
Repository
system
A complete and
reliable data set
in accordance
with Article
22(2)(d) of the
RRF Regulation
A Repository system for
monitoring the implementation
of the Plan shall be functional
and operational.
The system shall include, as
minimum, the following
functionalities:
(a) collection of data and
monitoring of achievement of
milestones and targets;
(b) collection, storage and
ensuring access to the data
required by Article 22(2)(d)(i)
to (iii) of the RRF Regulation.
The Ministry of Finance shall
submit a complete and reliable
data set collected and stored in
accordance with Article
22(2)(d)(i) to (iii) of the RRF
Regulation.
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Sequential
Number
Related Measure
(Reform or
Investment)
Milestone/
Target
Name of the
measure
Qualitative
indicator (for
milestones)
Quantitative indicator (for
targets)
Unit of
measure
Baseline
Goal
Indicative
timeline for
completion
Quarter
Q4
Year
2023
Description and clear
definition of each milestone
and target
93
9
–
Audit and
Control
Milestone
Adoption of an
action plan
related to the
anti-fraud and
anti-corruption
strategy
Adoption of the
action plan
related to the
anti-fraud and
anti-corruption
strategy
The Ministry of Finance shall
adopt the RRF anti-fraud and
anti-corruption strategy and
then, the implementing bodies
shall adopt an action plan
setting out the detailed
timeline of how the strategy
shall be effectively introduced
into their internal control
systems.
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2.
Estimated total cost of the recovery and resilience plan
The estimated total cost of the recovery and resilience plan of Denmark is DKK 13 477 000 000,
which equals EUR 1 812 081 282 on the basis of the EUR DKK ECB reference rate of 30 April 2021
for the original plan and on the basis of the EUR DKK ECB reference rate of 31 May 2023 for the
REPowerEU chapter.
The estimated total cost of the REPowerEU chapter is DKK 2 251 999 996, which equals
EUR 302 533 137 on the basis of the EUR DKK ECB reference rate of 31 May 2023. In particular,
the estimated total cost of the measures referred to in Article 21c(3), point (a) of Regulation (EU)
2023/435 is EUR 0 whilst the cost of the other measures in the REPowerEU chapter is
EUR 302 533 137.
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SECTION 2: FINANCIAL SUPPORT
1.
Financial contribution
The instalments referred to in Article 2(2) shall be organised in the following manner:
1.1.
First Instalment (non-repayable support):
Related Measure
(Reform or Investment)
Milestone /
Target
Name
A political agreement on an investment
window has been adopted by the Danish
parliament and the relevant legislative
procedures in the Parliament have been
launched.
A political agreement on an accelerated
depreciation has been adopted by the Danish
parliament and the relevant legislative
procedures in the Parliament have been
launched.
Sequential
Number
31
4 - Green Tax Reform -
Investment window
Milestone
34
4 - Green Tax Reform -
Accelerated depreciation
Milestone
41
19
49
5 - Sustainable Road
Transport - Re-
prioritisation of the
registration tax of
vehicles and low
electricity tax on charging
electric vehicles
3 - Energy efficiency,
green heating and carbon
capture and storage -
Replacing oil burners and
gas furnaces
5 - Sustainable Road
Transport - Subsidy
scheme to green ferries
4 - Green Tax Reform -
Investment window
Milestone
Entry into force of legal act to re-prioritise the
registration tax of vehicles and low electricity
tax on charging electric vehicles
Milestone
A political agreement has been adopted on the
allocation of the funds for the schemes for
replacing oil burners and gas furnaces with
electric heat pumps and district heating.
A political agreement has been adopted
among a majority of parties in the Danish
Parliament on green transition of ferries.
The bill on the green tax reform including the
investment window is adopted by the Danish
parliament and the initiative enters into force.
The bill on the green tax reform including the
accelerated depreciation is adopted by the
Danish parliament and the initiative enters into
force
The bill on deductions for research and
development work enters into force
Milestone
32
Milestone
35
4 - Green Tax Reform -
Accelerated depreciation
7 - Green Research and
Development - Incentives
to boost R&D in
companies
Milestone
76
Milestone
79
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Sequential
Number
Related Measure
(Reform or Investment)
7 - Research in green
solutions: Carbon
capture and storage or
use of CO2
7 - Research in green
solutions: Green fuels for
transport and industry
7 - Research in green
solutions: Climate- and
environment friendly
agriculture and food
production
7 - Research in green
solutions: Circular
economy focusing on
reuse and reduction of
plastic and textile waste.
1 - Strengthening the
Resilience of the Health
Care System - Emergency
management &
monitoring of critical
medical products
3 - Energy efficiency,
green heating and carbon
capture and storage -
Energy efficiency in
industry
4 - Green Tax Reform -
Emission taxes on
industries
2 - Green transition of
Agriculture and the
Environment - Climate
technologies in
agriculture
1 - Strengthening the
Resilience of the Health
Care System - Measures
to ensure stocks of
critical drugs
1 - Strengthening the
Resilience of the Health
Milestone /
Target
Name
64
Milestone
Selection of mission roadmaps for 'carbon
capture and storage or use of CO2'.
67
Milestone
Selection of mission roadmaps for 'green fuels
for transport and industry'.
70
Milestone
Selection of mission roadmaps for 'climate-
and environment friendly agriculture and food
production'.
73
Milestone
Selection of mission roadmaps for 'circular
economy focusing on reuse and reduction of
plastic and textile waste'.
6
Target
Implement an optional IT-system to report on
the side effects of the COVID-19 vaccines into
1250 general practitioners’ local digital
platforms.
22
Milestone
Entry into force of the legal framework for a
subsidy scheme for energy efficiency in
industry.
A political agreement on an increase in the
emissions tax on industry has been adopted by
the Danish parliament
Call for applications for the subsidy schemes
for climate technologies in agriculture (brown
biorefineries) is completed.
38
Milestone
11
Milestone
1
Milestone
Report of the assessment of stocks of critical
drugs by the Danish Medicines Agency to be
made available aiming to avoid situations with
a shortage of important drugs in Denmark.
Evaluation of patient involvement and
widespread use of telemedicine to be made
2
Milestone
80
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Sequential
Number
Related Measure
(Reform or Investment)
Care System - Digital
solutions in the health
care sector
1 - Strengthening the
Resilience of the Health
Care System - Digital
solutions in the health
care sector
2 - Green transition of
Agriculture and the
Environment - Carbon
rich soils
3 - Energy efficiency,
green heating and carbon
capture and storage -
Energy renovations in
public buildings
3 - Energy efficiency,
green heating and carbon
capture and storage -
CCS-storage potential
5 - Sustainable Road
Transport - Development
test of road-pricing
5 - Sustainable Road
Transport - Analysis of
the regulation on weight
and dimensions to
optimise heavy haulage
5 - Sustainable Road
Transport - Analysis of
test scheme with double
trailers
Milestone /
Target
Name
available by the Danish Ministry of Health in
close collaboration with Danish Regions.
3
Target
Develop and make available facilities for
telemedicine consultation (KontaktLæge) for
multiple platforms.
13
Milestone
Call for applications for the subsidy scheme for
rewetting and taking out carbon rich soils out
of production is completed
25
Milestone
The government issues statutory order
establishing a subsidy scheme for energy
renovations in public buildings
27
Milestone
Award of contracts for selected applicants for
the CCS feasibility study
Political agreement between the government
and a majority of the parliament on the
conduction of the test scheme.
44
Milestone
46
Milestone
Publication of a report on the analysis of the
national regulation on weight and dimensions.
48
Milestone
Publication of an analysis on double trailers
analysing road safety, vehicle engineering,
road engineering and environmental
conditions.
EUR 346 503 784
Instalment
Amount
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1.2.
Second Instalment (non-repayable support):
Sequential
Number
Related Measure
(Reform or Investment)
2 - Green transition of
Agriculture and the
Environment -
Rehabilitation of
industrial sites and
contaminated land
7 - Research in green
solutions: Carbon
capture and storage or
use of CO2Green
7 - Research in green
solutions: Green fuels for
transport and industry
7 - Research in green
solutions: Climate- and
environment friendly
agriculture and food
production
7 - Research in green
solutions: Circular
economy focusing on
reuse and reduction of
plastic and textile waste.
1 - Strengthening the
Resilience of the Health
Care System - Digital
solutions in the health
care sector
5 - Sustainable Road
Transport - Temporary
increase in the scrapping
premium for old diesel
cars
6 - Digitalisation - Digital
strategy
6 - Digitalisation -
Broadband pool
Milestone /
Target
Name
16
Target
Minimum 4 project application to rehabilitate
an industrial site or contaminated land have
been approved
65
Target
Selection of partnerships for 'carbon capture
and storage or use of CO2'.
68
Target
Selection of partnerships for 'green fuels for
transport and industry'.
71
Target
Selection of partnerships for 'climate- and
environment friendly agriculture and food
production'.
74
Target
Selection of partnerships for 'circular economy
focusing on reuse and reduction of plastic and
textile waste'.
4
Milestone
Implementation of a digital questionnaire in
the app "MinLæge" ("My Doctor")
42
Target
36 000 old diesel cars are scrapped due to the
raised scrapping premium
54
Milestone
62
Target
Adoption of a new “Digital Strategy” in the
Finance Act 2022 and of the implementation
plan.
At least 3 500 households and/or businesses
covered with very high speed internet (at least
100 Mbps connection).
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Sequential
Number
Related Measure
(Reform or Investment)
3 - Energy efficiency,
green heating and carbon
capture and storage -
Energy efficiency in
industry
5 - Sustainable Road
Transport - Car sharing
and carpooling
(awareness)
6 - Digitalisation -
Framework for Denmark
fit for a digital future
(Sub-reform 5)
7 - Research in green
solutions: Carbon
capture and storage or
use of CO2
7 - Research in green
solutions: Green fuels for
transport and industry
7 - Research in green
solutions: Climate- and
environment friendly
agriculture and food
production.
7 - Green Research and
Development - Research
in green solutions
9
–
Audit and Control
9
–
Audit and Control
Milestone /
Target
Name
23
Milestone
The annual application rounds for the subsidy
scheme on energy efficiency in industry are
completed.
47
Target
Information campaign congestion and car
sharing has been exposed at least 30 000 000
times.
61
Milestone
Adoption of a new National Cybersecurity
strategy
66
Target
At least one research and innovation
partnership(s) has received funding on 'carbon
capture and storage or use of CO2'
At least one research and innovation
partnership(s) has received funding on ‘green
fuels for transport and industry'.
At least one research and innovation
partnership(s) has received funding on
‘climate-
and environment friendly agriculture
and food production’.
At least one research and innovation
partnership(s) has received funding on 'circular
economy focusing on reuse and reduction of
plastic and textile waste'.
Repository system
Adoption and implementation of an action
plan related to the anti-fraud and anti-
corruption strategy
EUR 509 574 078
69
Target
72
Target
75
Target
92
93
Milestone
Milestone
Instalment
Amount
83
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1.3.
Third Instalment (non-repayable support):
Sequential
Number
Related Measure
(Reform or Investment)
Milestone /
Target
Name
5
17
28
1 - Strengthening the
Resilience of the Health
Care System - Clinical
study on effect of COVID-
19 vaccines
2 - Green transition of
Agriculture and the
Environment -
Rehabilitation of
industrial sites and
contaminated land
3 - Energy efficiency,
green heating and carbon
capture and storage -
CCS-storage potential
4 - Green Tax Reform -
Expert group to prepare
proposals for a CO2e-tax
4 - Green Tax Reform -
Emission taxes on
industries
6 - Digitalisation - SME's
digital transition and
trade
7 - Green Research and
Development - Incentives
to boost R&D in
companies
Milestone
Report on a study conducted by Aarhus
University Hospital on the effects and side
effects of COVID-19 vaccines to be made
available to the Danish Ministry of Health.
Milestone
Report on midway status for work realised on
approved projects and corrective action taken
where needed
Milestone
Completion of feasibility study for CCS-storage.
The government takes a decision for follow-up.
In line with the conclusions of the report by
the expert group for a uniform CO2e tax
regulation, the government shall convene the
parties behind the green tax reform to agree
on next steps.
Tax increases on emissions from industry enter
into force for all industries including
agriculture and mineralogical processes.
At least 550 SMEs have received funding for
digital projects
500 firms have used the tax deduction
provided by the deductions for research and
development work
EUR 148 475 926
37
Milestone
39
Milestone
63
Target
77
Target
Instalment
Amount
84
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1.4.
Fourth Instalment (non-repayable support):
Sequential
Number
Related Measure
(Reform or Investment)
2 - Green transition of
Agriculture and the
Environment - Organic
farming
2 - Green transition of
Agriculture and the
Environment - Organic
farming
2 - Green transition of
Agriculture and the
Environment - Organic
farming
2 - Green transition of
Agriculture and the
Environment - Organic
farming
3 - Energy efficiency,
green heating and carbon
capture and storage -
Replacing oil burners and
gas furnaces
4 - Green Tax Reform -
Investment window
4 - Green Tax Reform -
Accelerated depreciation
5 - Sustainable Road
Transport - Development
test of road-pricing
5 - Sustainable Road
Transport - Investments
in bike paths in state
roads and bicycle subsidy
scheme for municipalities
5 - Sustainable Road
Transport - Scheme to
Milestone /
Target
Name
7
Target
At least 40 project reports under The
Foundation for Organic Farming submitted
8
Target
Project reports on competence development
supporting the organic transition in at least
160 public kitchens submitted
9
Target
At least 6 project reports submitted
10
Target
At least 10 project reports that aim to support
the development of more organic, plant-based
food system submitted
20
Milestone
Selection of recipients of funds for replacing oil
burners and gas furnaces
33
36
Target
Target
1 000 companies have used the tax deduction
provided by the investment window
1 000 companies have used the tax deduction
provided by the accelerated depreciation.
Documentation of the results from the test
scheme on road-pricing.
45
Milestone
51
Target
The construction of at least 45 km of new bike
paths has been initiated
53
Target
At least 75 bike charging stations have been
built
85
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Sequential
Number
Related Measure
(Reform or Investment)
infrastructure for electric
bicycles
8
–
REPowerEU
–
National Energy Crisis
Staff (NEKST)
8
–
REPowerEU
–
Preparations for 4
Gigawatt (GW) offshore
wind
8
–
REPowerEU
–
Green
upskilling
Milestone /
Target
Name
78
Milestone
Incorporation of “NEKST” in the
Finance Acts
for the years 2023 and 2024 and publication of
the progress report.
Preparation and publication of a call for tender
for 4 GW offshore wind.
Practical implementation of the green
upskilling funds
EUR 204 080 167
82
Milestone
86
Milestone
Instalment
Amount
86
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1.5.
Fifth Instalment (non-repayable support):
Sequential
Number
Related Measure
(Reform or Investment)
2 - Green transition of
Agriculture and the
Environment - Climate
technologies in
agriculture
2 - Green transition of
Agriculture and the
Environment - Carbon
rich soils
2 - Green transition of
Agriculture and the
Environment -
Rehabilitation of
industrial sites and
contaminated land
3 - Energy efficiency,
green heating and carbon
capture and storage -
Energy renovations in
public buildings
3 - Energy efficiency,
green heating and carbon
capture and storage -
Energy efficiency in
households
3 - Energy efficiency,
green heating and carbon
capture and storage -
Energy efficiency in
households
5 - Sustainable Road
Transport - Re-
prioritisation of the
registration tax of
vehicles and low
electricity tax on charging
electric vehicles
5 - Sustainable Road
Transport - Investments
in bike paths in state
Milestone /
Target
Name
12
Target
Setup of 1 full-scale biorefinery.
Agreements for projects removing 2 350
hectares of carbon rich soil from production
signed.
15
Target
18
Target
The remediation of at least 4 different
contaminated sites is initiated.
26
Target
Improvement of energy rating for 40% of
supported municipal and regional buildings
with D-G rating
29
Milestone
Selection of beneficiaries of funds for energy
renovation in private households.
30
Target
At least 6 125 energy renovation projects in
private households have been completed
43
Target
309 900 zero- and low emission cars in the
Danish car stock
Completion reports or commissioning permits
issued for 60 supported projects
52
Target
87
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Sequential
Number
Related Measure
(Reform or Investment)
roads and bicycle subsidy
scheme for municipalities
Milestone /
Target
Name
56
57
58
59
60
79
80
81
83
87
88
6 - Digitalisation - Digital
strategy
6 - Digitalisation -
Strategy for the digital
public sector and services
of the future (Sub-reform
1)
6 - Digitalisation -
Strategy for the digital
professions and jobs of
the future (Sub-reform 2)
6 - Digitalisation -
Framework for
innovation, public-private
partnerships and use of
new technology (Sub-
reform 3)
6 - Digitalisation -
Framework for data data-
driven society (Sub-
reform 4)
8
–
REPowerEU
–
National Energy Crisis
Staff (NEKST)
8
–
REPowerEU
–
National Energy Crisis
Staff (NEKST)
8
–
REPowerEU
–
National Energy Crisis
Staff (NEKST)
8
–
REPowerEU
–
Screening of Denmark’s
offshore wind capacity
8
–
REPowerEU
–
Green
upskilling
8
–
REPowerEU
–
Green
upskilling
Milestone
Independent report on the achievements of
the digital strategy initiatives included in the
“Implementation Plan”
referred to in
milestone 54
Target
At least 7 public authorities have received
funding for AI projects
Target
At least 500 SME's have received funding for
digital projects
Target
At least 15 public authorities have received
funding for innovation and new technology
projects carried out in collaboration with a
private entity
At least 4 public institutions have developed or
received support to develop solutions to store
and reuse personal information
Implementation of measures recommended by
NEKST
Municipalities have approved project
proposals for district heating that phases out
gas.
Removal of systemic barriers for solar energy
on land and onshore wind.
Target
Target
Target
Target
Milestone
Milestone
Target
Publication of a report
Commitments made towards VET providers for
green upskilling
Disbursements made towards VET providers
for green upskilling
88
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Sequential
Number
Related Measure
(Reform or Investment)
8
–
REPowerEU
–
Replacing oil burners and
gas furnaces
8
–
REPowerEU
–
Scaled
up measure: Energy
efficiency in industry
Milestone /
Target
Name
89
Target
At least 27 583 oil burners or gas furnaces
have been replaced with district heating or
heat pumps.
At least 26.64 PJ (Peta Joule) of energy saved
in the industry
EUR 417 256 930
94
Target
Instalment
Amount
89
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SECTION 3: ADDITIONAL ARRANGEMENTS
1.
Arrangements for monitoring and implementation of the recovery and resilience plan
The monitoring and implementation of the recovery and resilience plan of Denmark shall take place
in accordance with the following arrangements:
The Ministry of Finance is responsible for coordinating and ensuring that the line ministries’ audits
and controls are sound and well-functioning with regard to the implementation of the recovery and
resilience plan. Within the Ministry of Finance, the Office of Audit and Supervision shall perform
controls regarding both the ministries’ application of funds and the documentation and fulfilment of
targets and milestones. Also, it shall be assigned the task of coordinating the audit systems and
conducting the controls on the line ministries’ application of funds, thus providing additional
assurance that implementing ministries’ control systems are able to meet the requirements of
Regulation (EU) 2021/241. The Office of Audit and Supervision shall report before each payment
request on the controls performed during the work with the management declaration. In the report, it
shall provide a summary of its controls on the implementing ministries’ control and audit reports, and
shall therefore conduct the audits that will feed into the summary of audits that shall be sent by the
Ministry of Finance. Each Ministry is responsible for ensuring sufficient audit and control on the
completion of the milestones and targets. The Ministries shall have the flexibility to design the audits
and controls individually. The National Audit Office (Rigsrevisionen) is responsible for conducting
external audits on government expenditures and revenues.
The Danish recovery and resilience plan states the procedures that are in place to ensure compliance
to applicable Union and national law, throughout the implementation of all measures. Furthermore,
it addresses all serious irregularities (fraud, corruption, conflict of interest) and double funding by
allowing for controls and audits to be implemented at line Ministry levels. Each of the nine
responsible line Ministries involved in implementation of the components shall issue a Recovery and
Resilience Facility management declaration with the Office of Audit and Supervision performing
controls and supervision.
2.
Arrangements for providing full access by the Commission to the underlying data
The Office of Audit and Supervision shall use a specific Danish government system ‘F2’ to store
documentation from the line-ministries. The system is used in almost all Ministries and agencies in
the Danish central administration, and it is used for filing and journaling of documents to ensure
compliance with various law requirements, including especially the public access to information act.
Data shall be sent via encrypted email to the Office of Audit and Supervision. The specific data that
shall be collected from the projects is data on final recipients/beneficiaries, contractors and
subcontractors, and the collection of these data shall serve the purpose of obtaining knowledge of
risks specifically regarding ‘concentration’ and ‘reputational’ risks. The Office of Audit and
Supervision shall ensure that these data is stored in order for the EU-authorities to check when
requested, as each ministry shall store the data in a decentralized way. Data shall be available for both
the Ministry of Finance and EU-institutions upon request.
In accordance with Article 24(2) of Regulation (EU) 2021/241, upon completion of the relevant
agreed milestones and targets in Section 2.1 of this Annex, Denmark shall submit to the Commission
a duly justified request for payment of the financial contribution. Denmark shall ensure that, upon
request, the Commission has full access to the underlying relevant data that supports the due
justification of the request for payment, both for the assessment of the request for payment in
accordance with Article 24(3) of Regulation (EU) 2021/241 and for audit and control purposes.
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