The Minister of Finance is authorised by law to raise government loans, and has the overall and political responsibility for central-government borrowing and debt, including relations with the Folketing (Parliament).

In most countries, the government debt is managed by the Ministry of Finance or a designated government debt management office. In Denmark, these tasks are undertaken by Government Debt Management at Danmarks Nationalbank on behalf of the Ministry of Finance. Tasks and organisation correspond to those of government debt management offices in other countries. The distribution of responsibilities is specified in the Agreement on the division of work in the area of government debt between Danmarks Nationalbank and the Ministry of Finance.

As part of managing central-government borrowing and debt, Government Debt Management administers re-lending and government guarantees and the assets of the three government funds: the Social Pension Fund, SPF, the Advanced Technology Foundation and the Fund for Better Working Environment and Labour Retention.

The framework for management of the assets of SPF is laid down in the Regulations governing the management of the Social Pension Fund. Tasks concerning the management of the assets of the Advanced Technology Foundation and the Fund for Better Working Environment and Labour Retention as well as the tasks related to re-lending and government guarantees are laid down in separate agreements.