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DenmarkRetsinformation

PFAS water-protection grants carry audit and payment conditions

The new order caps support at 50% of eligible costs and requires an independent approved auditor for grants of at least DKK 1 million. Earlier awards retain the previous rules.

By Taxxa AI OyPublished 18 August 2026

Public Sector & Economy

Water suppliers receiving PFAS-protection grants under the new order must prepare project accounts covering all income and expenditure. Where the grant is DKK 1,000,000 or more, the accounts require audit and endorsement by an independent approved auditor as well as certification by the project leader and responsible management.Retsinformation Below that grant threshold, project-leader and management certification is required.

The audit must follow international auditing standards, the additional Danish requirements and public-sector auditing standards. The order expressly includes legal-critical and performance audits within the assignment. The financial statement must be itemised at least consistently with the application budget, and Miljøstyrelsen can require all supporting accounting records for inspection.

Funding can cover no more than 50% of eligible expenditure.Retsinformation The order permits up to four instalment-payment requests, and the final payment must account for at least 25% of the awarded amount. For final payment, recipients must document that the project was implemented in accordance with the award and that expenditure has been incurred, alongside the required information about expected results and effects.

Eligible recipients are water supplies serving more than one property. The scheme covers specified measures such as PFAS treatment installations, measures preventing PFAS in drinking water, connections to a neighbouring waterworks and related preliminary studies or necessary administration. Eligibility also depends on the specified PFAS detection test, based on a representative water sample verified, taken and analysed by an accredited laboratory.

Miljøstyrelsen sets and announces the application round and deadlines. Awards may carry additional implementation, reporting and operating conditions. Recipients must report circumstances relevant to the award, payment or supervision, and funding can be reduced, cancelled or recovered in the circumstances set out in the order.

The order takes effect on 25 August 2026Retsinformation and replaces the order of 23 June 2025Retsinformation. Measures already awarded funding under that earlier order remain governed by its rules.Retsinformation

The legal basis is the order of 18 August 2026 on grants for water supplies’ PFAS-protection measures, particularly sections 3–5, 9–16 and 18, made under the specified appropriation authority in the 2026 Finance Act.

Plan project accounts, audit requirements and instalment requests against the grant amount and award conditions before seeking PFAS-support payments.

Sources

Bekendtgørelse om tilskud til vandforsyningers beskyttelsesforanstaltninger mod per- og polyfluoralkylstoffer (PFAS) i drikkevand