Anti-Corruption 2026

DENMARK Law and Practice Contributed by: Christian Monberg, Simon Evers Hjelmborg, Ann Sophie Juul Hird and Linn Dyrgaard Stinus, Accura Advokatpartnerselskab

Organisation (DALO) have published guidelines and codices regarding providing gift or other advantages to public officials. Attempts of active or passive bribery as well as encour - agements of others to actively or passively bribe can also constitute violations of the Criminal Code, regard - less of whether the bribe is actually executed or not. Bribery between private actors is criminalised in Sec - tion 299 (2) of the Criminal Code. 2.2 Influence-Peddling There are no separate offences relating to the exchange of influence on decision-making for an undue advantage. In fact, there is hardly any regula - tion of lobbyism in Denmark as detailed in the Den - mark Trends and Developments article for Chambers Anti-Corruption 2026. Whether or not influence peddling involving foreign officials is criminalised depends on the specifics of the case. There must be an intent to influence through a gift or other advantage as required under bribery legislation. Influence peddling would thus likely fall under the category of other advantage as detailed in 2.1 Bribery , but it is not separately regulated. To be covered by the Criminal Code, the influence exerted must breach the recipient’s duties or natural influence. 2.3 Financial Record-Keeping Inaccurate corporate books and records, as well as the dissemination of false information, are penalised under several Danish laws. As an example, the Bookkeeping Act requires book - keeping to be conducted in accordance with good bookkeeping practices and in a manner that preserves the bookkeeping material, preventing mistakes or abuse. Non-compliance with the Bookkeeping Act may result in fines pursuant to Section 33. Both physi - cal and legal persons can be fined. A stricter penalty than that prescribed by the Bookkeeping Act may be warranted under Section 302 of the Criminal Code, which typically covers particularly extensive and/or gross offences. If an offence qualifies for a sanction under the Criminal Code, the same offence cannot be punished under the Bookkeeping Act as well due

to the observance of the principle of ne bis in idem under Danish law. However, it is possible to punish for different related offences, such as the provisions on defrauding creditors under Section 283 of the Criminal Code, serious tax/fiscal fraud under Section 289, or money laundering under Section 290a, simultaneously with penalties under the bookkeeping provisions. As another example, the Financial Statements Act mandates that corporate books must provide a true and fair view of the company and its finances. Viola - tions of the act can lead to fines for both physical and legal persons under Section 164. Furthermore, Section 296 of the Criminal Code provides for more severe sanctions, including imprisonment, for particu - larly extensive and/or gross offences. The principle of ne bis in idem applies similarly for such offences. Additionally, specific areas of bookkeeping are penal - ised under other Danish laws, such as the Danish Tax Control Act (Consolidated Act No 12 of 8 Janu - ary 2024, skattekontrolloven ), and the Danish VAT Act, (Consolidated Act No 209 of 27 February 2024, momsloven ). 2.4 Public Officials The misappropriation of public funds by a public offi - cial and the embezzlement of public funds are regu - lated by Sections 278–280 of the Criminal Code. The provision on embezzlement penalises any per - son who, with the intent of obtaining unlawful gain for themselves or others, appropriates movable property that is in their custody, denies receipt of a loan or service for which payment is due, or unlawfully uses entrusted money (Section 278). The provision on fraud criminalises any person who, with the intent of obtaining unlawful gain for them - selves or others, induces another person to act or refrain from acting by deceit, thereby causing financial loss to that person or someone else (Section 279). The provision on criminal breach of trust penalises any person who, with the intent of obtaining unlawful gain for themselves or others, causes financial loss to another by abusing their authority to act on behalf of that person (Section 280).

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