DenmarkRetsinformation
Procurement bill folds works tenders into one act, mandates pay clauses
Bill L 11 repeals tilbudsloven, moves below-threshold works into udbudsloven, mandates labour clauses above threshold and drops the tax-haven exclusion.
By Taxxa AI OyPublished 8 October 2026
Contracting authorities, construction bidders and advisers face a rewrite of below-threshold procurement alongside new labour clauses above threshold under bill L 11, tabled on 7 October 2026Retsinformation by the business and competition minister. The bill is a re-tabling in updated form of bill L 113 from the 2025-26 session, which lapsed when the general election was called for 24 March 2026; the updates are described as technical, covering the minister's title, a corrected cross-reference, postponed commencement dates and the latest EU list of non-cooperative tax jurisdictions.
Below the EU threshold (DKK 40.3 million excluding VAT in 2026-2027)Retsinformation, purchases of works move out of lov om indhentning af tilbud i bygge- og anlægssektoren (tilbudsloven)
Retsinformation, which is repealed in its entirety
Retsinformation, and into sections IV and V of udbudsloven with additions
Retsinformation. For contracts without clear cross-border interest worth at least DKK 5 million excluding VAT, the new § 193 a requires the authority to secure market terms by obtaining at least three tenders or by advertising under the rules issued pursuant to § 191(3); a single tender suffices only where technical conditions mean only one operator can deliver the works and no reasonable alternative exists
Retsinformation. Bidders learn the tender totals and reservations immediately on opening. Complaints about sections IV, 193 a and 193 b go to Klagenævnet for Udbud
Retsinformation within 45 days of a reasoned award notice (six months for frameworks; 20 days for complaints over non-prequalification in restricted procedures with prequalification)
Retsinformation; works awards below DKK 5 million without cross-border interest leave the board's remit
Retsinformation. Tenders launched before 1 July 2027 finish under the old rules
Retsinformation.
For works contracts above the EU threshold, all non-state contracting authorities must insert labour clauses (arbejdsklausuler) into contracts performed in DenmarkRetsinformation (§ 176(5)-(6))
Retsinformation: employees of the contractor and any subcontractors helping to perform the contract must be guaranteed pay including special benefits, working time and other conditions no less favourable than those for work of the same kind under a collective agreement concluded by the most representative social partners in Denmark in the field concerned and applying across the whole country
Retsinformation. State authorities already carry that duty under circular CIR1H nr. 9471 of 30 June 2024
Retsinformation. Suppliers need not join a specific agreement
Retsinformation; only the level of the employees' terms must match
Retsinformation. A guidance note will carry a list of the most representative agreements on construction works drawn up by Fagbevægelsens Hovedorganisation (FH) and Dansk Arbejdsgiverforening (DA); the list guides but does not bind
Retsinformation, and an authority choosing another agreement must ensure it is concluded by the most representative partners and nationwide
Retsinformation. The clause duty enters into force on 1 January 2027
Retsinformation and does not apply to tenders launched before that date
Retsinformation.
The bill also repeals § 134 a of udbudslovenRetsinformation, the duty to exclude tenderers established in tax-haven jurisdictions
Retsinformation. Following Court of Justice judgments C-652/22 (Kolin Inşaat Turizm, 22 October 2024) and C-266/22 (CRRC Qingdao Sifang, 13 March 2025), the ministry considers the provision unmaintainable as trade policy is an EU matter; authorities may still require exclusion of tax-haven tenderers in individual procedures under general administrative principles
Retsinformation. The repeal applies to all tenders from commencement regardless of launch date
Retsinformation.
The minister may also set case-handling-time targets for Klagenævnet for Udbud, with the Folketing informed if a target is missed. Main commencement is 1 July 2027Retsinformation, the clause and time-target provisions from 1 January 2027
Retsinformation. Legal basis: Forslag til lov om ændring af udbudsloven og lov om Klagenævnet for Udbud og om ophævelse af lov om indhentning af tilbud i bygge- og anlægssektoren (L 11).
Prepare below-threshold works tenders under sections IV/V of udbudsloven (three tenders or advertisement) from 1 July 2027, and insert labour clauses benchmarked to the most representative agreements in above-threshold works contracts from 1 January 2027.
Sources
- Forslag til Lov om ændring af udbudsloven og lov om Klagenævnet for Udbud og om ophævelse af lov om indhentning af tilbud i bygge- og anlægssektoren (Forenkling af reglerne for indkøb af bygge- og anlægsarbejder under den gældende tærskelværdi, krav om løn- og arbejdsvilkår i visse bygge- og anlægskontrakter, ophævelse af reglen om udelukkelse af ansøgere eller tilbudsgivere fra skattelylande m.v.)
- Skriftlig fremsættelse (7. oktober 2026) - L 11