Economic crime

Economic crime includes tax fraud, VAT fraud, excise duty fraud, and various other criminal offenses such as fraud and debtor fraud. In addition, cases involving price manipulation and insider trading also fall within this focus area.

We specialise in financial crime. This area requires extensive knowledge of tax law, company law, stock exchange law and similar areas of law. For many years, we have regularly acted as defense counsel in some of the largest court cases involving economic crime. We have a competent team of employees who ensure that we always have the necessary resources at our disposal and that we are always up to date with the latest legislation and case law.

The course of financial criminal proceedings

In cases involving financial crime, it is important to engage a competent defense attorney specializing in financial crime as early as possible, as a number of decisions will have to be made in the course of the proceedings that may have a significant impact on the overall outcome and course of the case.

Criminal cases involving more complex financial crime typically begin with the Danish Tax Agency conducting an audit and involving the police. Cases often also begin with the trustee filing a police report. Occasionally, the Danish Tax Agency or other authorities also conduct a search with the assistance of the police.

In the case of a tax or duty penalty case, the Tax Administration, including the Tax Agency or the Motor Vehicle Agency, will make a decision on changing the tax assessment, VAT return, duty return, etc. It is important that this decision is duly appealed or brought before the courts. The decision can, for example, be appealed to the Tax Appeals Agency, the Tax Appeals Board, or the National Tax Tribunal.

Once the Tax Agency has made a decision, it will often report the matter to the police and send an indictment to the police.

Other cases may be decided administratively by the Tax Agency. This applies, as a rule, to cases where the evasion is less than DKK 250,000, and in these cases it is also possible to have a defense attorney appointed or to choose a privately hired defense attorney. If the case cannot be settled administratively because the evasion exceeds DKK 250,000 or because the defendant pleads not guilty, the prosecution will prepare an indictment. The case will then be scheduled for hearing in the courts. Such cases generally start in the District Court and can be appealed to the High Court.

The above is, of course, a very general overview of the course of a case and mainly concerns tax and duty penalty cases. If you contact us personally, we can provide you with more detailed information about the expected course of the specific case.

During the course of a case, the defense attorney and the defendant must make a number of crucial decisions. These include:

• Should you actively participate by submitting documents and attending police interviews, or should you wait for the authorities to make a move before allowing yourself to be interviewed
• Should the Tax Agency's decision be appealed to the Tax Appeals Agency, the tax appeals boards, and the National Tax Tribunal, or should it be brought directly before the courts?
• Is it tactically best to seek to have the civil case concluded first or stayed until the criminal case has been concluded?
• Should a ruling be obtained regarding audit assistance for the defense counsel?
• Should further investigation be conducted, and should this be done by the defense counsel or by the police?

Thanks to our extensive experience in this special area, we are well placed to advise you along the way.

Long processing times in cases of economic crime

Cases of economic crime often take several months or years to process by the Tax Agency and the police. It is therefore important to have a defense attorney who can maintain their commitment throughout the often lengthy process and who can help you make the many difficult decisions that await you in the proceedings ahead.

Cases involving financial crime often end in either acquittal or dismissal. We can therefore also help to calculate the subsequent claim for compensation. We also have extensive experience in obtaining compensation as a result of the authorities' processing time.

A trustworthy and competent defense attorney

As a suspect or defendant in a financial criminal case, it is crucial to have a trustworthy defense attorney who is available and who can handle the case at a high professional level. As a client, you can always get in touch with our specialized lawyers. All cases are thoroughly prepared, and the authorities' investigation and case processing are closely monitored and followed. It is important that you also have access to advice after the verdict has been handed down.

If you are charged or indicted in a case involving financial crime, we always offer a free meeting where we can discuss your case so that you have the best basis for deciding which defense attorney you want.