DENMARK Law and Practice Contributed by: Christian Monberg, Simon Evers Hjelmborg, Ann Sophie Juul Hird and Linn Dyrgaard Stinus, Accura Advokatpartnerselskab
3. Scope of Application 3.1 Limitation Period
Unlawful taking of interest by a public official is not in itself criminalised, but it may fall within these provi - sions depending on the specifics of the case. This would be the case where the unlawful taking of inter - est results in wrongful personal gain while creating financial loss or the risk thereof. It should be noted that according to the rules in Sec - tion 81 (8) of the Criminal Code regarding the severity of the sentence, it is considered an aggravating factor if the crime is committed in the performance of public trade or as an abuse of profession or position. For further details on aggravating and mitigating factors, refer to 5.1 Penalties on Conviction . 2.5 Intermediaries The general provisions on active and passive bribery, Sections 122 and 144 of the Criminal Code, also cover the engagement in bribery through an intermediary or third person pursuant to case law. However, the initia - tor must have the intention of bribery for it to consti - tute a criminal offence. In addition to the initiator, the intermediary/third per - son may be held liable as a complicit person to the committed crime, provided that the person is aware of the crime and is seen to have intent to commit the crime. 2.6 Lobbyists Save for specific rules, including rules on disclosure and on private contributions to political parties (Con - solidated Act No 1107 of 15 September 2025, par- tiregnskabsloven ), lobbying activities are not sepa - rately regulated by national legislation in Denmark. However, it has been heavily debated in academia, the NGO environment and in public decision-making as to if Denmark ought to introduce regulation of lobbyist organisations. For further information, see the Den - mark Trends and Developments article for Chambers Anti-Corruption 2026.
The statute of limitations is outlined in Section 93 of the Criminal Code. The structure of the provision is as follows. • When no higher penalty than imprisonment for one year is warranted for an offence, the statute of limitations is two years. • When no higher penalty than imprisonment for four years is warranted for an offence, the statute of limitations is five years. • When no higher penalty than imprisonment for ten years is warranted for an offence, the statute of limitations is ten years. • When there is no maximum penalty for an offence, the statute of limitations is 15 years. This structure applies to all the offences in 2. Bribery and Corruption Elements . For good measure, see the statute of limitations for each offence in the list below. • For bribery, either active or passive, as codified in Sections 122 and 144 of the Criminal Code, the maximum penalty is six years of imprisonment. As a result, the statute of limitations is ten years. • For bribery in the private sector, as codified in Section 299 (2) of the Criminal Code, the maximum penalty is four years of imprisonment. As a result, the statute of limitations is five years. • For embezzlement, as codified in Section 278 of the Criminal Code, the maximum penalty is 1.5 years of imprisonment. As a result, the statute of limitations is two years. • For fraud, as codified in Section 279 of the Criminal Code, the maximum penalty is 1.5 years of impris - onment. As a result, the statute of limitations is two years. • For criminal breach of trust, as codified in Section 280 of the Criminal Code, the maximum penalty is 1.5 years of imprisonment. As a result, the statute of limitations is two years. If several criminalised acts, each punishable in its own right, have been committed, the statute of limitations is calculated by the longest statute of limitations out of the different offences.
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