DENMARK Law and Practice Contributed by: Christian Monberg, Simon Evers Hjelmborg, Ann Sophie Juul Hird and Linn Dyrgaard Stinus, Accura Advokatpartnerselskab
4.3 De Minimis Exceptions There are no formal de minimis exceptions under the Criminal Code and the provisions regarding anti-cor - ruption and anti-bribery, although bribery with offer - ings worth a very low amount may give rise to doubts as to whether the gift was given with the intention of bribery and thus results in a low or no sanction. 4.4 Exempt Sectors/Industries No sectors or industries are exempt from the offences noted previously in this chapter. The Criminal Code applies to all natural and legal persons within the Dan - ish criminal jurisdiction as outlined in 3.2 Geographi- cal Reach of Applicable Legislation . 4.5 Safe Harbour or Amnesty Programme There are no forms of safe harbour or amnesty pro - grammes based on self-reporting under the Criminal Code. However, having an effective and updated compliance programme, ensuring regular compliance training of all relevant employees and other initiatives which reduce the risk of an offence being committed will generally be considered a mitigating circumstance in connection with sentencing, although it will not nec - essarily lead to charges being dropped or a penalty being dismissed entirely. Likewise, adequate consul - tation of legal advice prior to the act at hand, such as a lawyer specialising in the relevant area, and act - ing in accordance with the advice sought, can also be considered a mitigating circumstance, unless it is obvious that the company itself should have known that the action was illegal. Lastly, self-reporting can be a mitigating factor in connection with sentencing. 5. Penalties for Violations 5.1 Penalties on Conviction The penalty framework for the offences noted in this chapter is set out below. • If a person is found guilty of active or passive brib - ery of a public official, they can either be fined or sentenced to up to six years in prison.
• If a person is found guilty of bribery in the private sector, they can either be fined or sentenced to up to five years in prison. • If a person is found guilty of embezzlement, they can either be fined or sentenced to up to 1.5 years in prison. • If a person is found guilty of fraud, they can either be fined or sentenced to up to 1.5 years in prison. • If a person is found guilty of criminal breach of trust, they can either be fined or sentenced to up to 1.5 years in prison. For embezzlement, fraud and criminal breach of trust, the penalty may be increased to eight years of impris - onment when the committed offence is of a particu - larly serious nature due to the manner of execution, due to the extent of the obtained or intended gain, because the crime was committed by several people jointly, or when several offences have been commit - ted. When determining the size of the fine, the courts may take into account the financial personal gain which the perpetrator has achieved through the committed act. Sections 81 and 82 of the Criminal Code outline aggravating and mitigating circumstances which the courts can take into account when determining the appropriate penalty. Refer to 5.2 Guidelines Applica- ble to the Assessment of Penalties for an overview of these factors. Individuals, legal entities, and individuals within the entity can be sanctioned. See 3.3 Corporate Liability . 5.2 Guidelines Applicable to the Assessment of Penalties There are no specific guidelines applicable to sen - tencing. The Criminal Code, Chapter 10, generally stipulates the relevant circumstances to be taken into account in connection with sentencing. Section 81 outlines aggravating circumstances and Section 82 outlines mitigating circumstances. There is no minimum sentence for bribery or embezzlement as it is up to the courts to decide on a proper sentence.
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