DENMARK Law and Practice Contributed by: Simon Evers Hjelmborg, Christian Monberg, Linn Dyrgaard Stinus and Ann Sophie Juul Hird, Accura Advokatpartnerselskab
• 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 imprisonment when the committed offence is of a particularly serious nature due to the manner of execution, due to the extent of the obtained or intended gain, because the crime was commit - ted by several people jointly, or when a several offences have been committed. 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 out - lines aggravating and mitigating circumstances which the courts can take into account when determining the appropriate penalty. Refer to 5.2 Guidelines Applicable to the Assessment of Penalties for an overview of these factors. Individuals, legal entities as well as individuals within the entity can be sanctioned. See 3.3 Cor- porate Liability . 5.2 Guidelines Applicable to the Assessment of Penalties There are no specific guidelines applicable to the sentencing. The Criminal Code, chapter 10, generally stipu - lates the relevant circumstances to be taken into account in connection with sentencing.
Section 81 outlines aggravating circumstances and Section 82 outlines mitigating circumstanc - es. There is no minimum sentence for bribery or embezzlement as it is up to the courts to decide on a proper sentence. Below are different factors, and their placement under the Criminal Code. It should be noted that the courts always observe the specifics of the case in connection with the sentencing. Aggravating Circumstances Below the authors have listed a few examples of circumstances which should generally be con - sidered as aggravating factors in connection with the sentencing pursuant to Section 81 of the Criminal Code. • The perpetrator has previously been sanc - tioned for acts relevant to the committed crime. • The crime is committed be several persons jointly. • The perpetrator intended for the act to have significantly more serious consequences than it did. • The act was committed in the performance of public service or duty, or through the abuse of position or other special trust relationship. • The act is related to the victim’s or their close relatives’ performance of public service or duty. Mitigating Circumstances Below the authors have listed a few examples of circumstances which should generally be considered as mitigating factors in connection with the sentencing pursuant to Section 82 of the Criminal Code.
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