DenmarkRetsinformation
Municipal archive rules add payroll and property-charge classifications
The amendment applies from 1 September 2026 and adds retention or disposal markings for new KLE topics. Disposal still depends on the applicable classification and other retention duties.
By Taxxa AI OyPublished 24 August 2026
Municipal digital-record rules gain new classification entries from 1 September 2026Retsinformation, including entries for holiday-pay payments, municipal property charges, holiday funds and occupational injuries. The amendment also changes the heading for KLE-registered documents in the relevant part of annex 3 to cover the period from 1 January 2007 to 1 November 2025
Retsinformation.
The new topic list marks incoming and outgoing holiday-pay payments, collection of municipal property charges, loans for those charges and occupational-injury matters with the disposal code KRetsinformation
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Retsinformation. General matters concerning holiday funds governed by the foundations law, and operation of those funds, receive the preservation code B
Retsinformation. Renting out holiday facilities receives K. These are topic classifications within the municipal archive framework.
The broader additions include B markings for green-tripartite-agreement matters, specified elder-care subjects, web accessibility and asbestos records. The amendment places those entries alongside other new subject codes in the annex. It concerns digitally created municipal documents, rather than creating a general retention schedule for private employers or property ownersRetsinformation.
The framework distinguishes subject groups from action facets. For documents registered under the specified KLE system, preservation is required where either the subject group or the action facet carries BRetsinformation; the disposal treatment applies where both carry K
Retsinformation. A K-marked subject therefore has to be considered with the applicable action facet under those rules.
Disposal also depends on safeguards beyond the code. The system must allow the relevant documents to be separated reliably, and the municipal council must decide on disposal after discussion with the receiving archive. Other statutory retention obligations must have been met, and the municipality must assess that the documents no longer have legal or administrative significance. The new entries consequently do not themselves authorise immediate deletion of every record under a K-marked heading.Retsinformation
The legal basis is the order of 24 August 2026 amending Order 183 of 26 January 2018, sections 1–2 and annex 3Retsinformation, read with the classification and disposal framework introduced by Order 1469 of 28 September 2020.
Apply the new KLE entries together with action facets and existing retention safeguards before deciding whether municipal records may be disposed of.
Sources
- Bekendtgørelse om ændring af bekendtgørelse om bevaring og kassation af digitalt skabte data og dokumenter fra kommunerne
- Bekendtgørelse om bevaring og kassation af digitalt skabte data og dokumenter fra kommunerne
- Bekendtgørelse om ændring af bekendtgørelse om bevaring og kassation af digitalt skabte data og dokumenter fra kommunerne