Denmark's five regions constitute the country's first-level administrative divisions, established in 2007 as part of a major structural reform that replaced the former counties. These regions primarily handle healthcare services, including the operation of hospitals and health insurance administration, along with regional development, social services for specialized institutions, and certain environmental tasks. Unlike their predecessor counties, the regions have limited taxation powers and reduced political autonomy, functioning largely as administrative bodies rather than autonomous governing units. The municipalities, which form Denmark's second administrative level, retain responsibility for most public services such as primary education, elderly care, and local infrastructure, making Denmark's administrative structure relatively decentralized despite having only two tiers of sub-national government.