{"id":6240,"date":"2025-10-29T08:32:19","date_gmt":"2025-10-29T08:32:19","guid":{"rendered":"https:\/\/testingsites.dk\/self-reporting-to-avoid-punishment\/"},"modified":"2026-02-12T10:44:58","modified_gmt":"2026-02-12T10:44:58","slug":"voluntary-disclosure-to-mitigate-penalties","status":"publish","type":"page","link":"https:\/\/bachmann-partners.dk\/en\/complaints-and-litigation\/criminal-cases-in-tax-and-duties\/voluntary-disclosure-to-mitigate-penalties\/","title":{"rendered":"Voluntary disclosure to mitigate penalties"},"content":{"rendered":"\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Home<\/a><\/span><\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"selvanmeldelse\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t

Voluntary disclosure to mitigate penalties<\/h1>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t

Voluntary disclosure to mitigate penalties<\/h1>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t

Voluntary disclosure \u2013 How you can avoid or reduce criminal consequences<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Have you discovered errors in your tax returns or failed to report your taxes correctly? In some cases, you can avoid criminal consequences \u2014or have them reduced\u2014by voluntarily disclosing the matter to the Danish Tax Agency. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t

What Is a voluntary disclosure?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

A voluntary disclosure means that we on your behalf contact the Danish Tax Agency with the purpose of correcting errors in previous filings. To be considered a voluntary discloser, the disclosure must be made voluntarily and before the Danish Tax Agency has initiated a tax audit.<\/p>

A voluntary disclosure can provide:<\/p>

  • Exemption from criminal consequences in cases of gross negligence or minor intentional underreporting (up to DKK 100,000)<\/li>
  • Criminal sanctions may be reduced for larger amounts, typically resulting in a pecuniary penalty equivalent to the underreported sum rather than the imposition of custodial sentences.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t\t

    When Is the disclosure considered voluntary?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t

    A disclosure qualifies as voluntary where the taxpayer reports previously unreported income to the Danish Tax Agency prior to acquiring knowledge, or having reasonable grounds to assume, that the Agency will otherwise detect the irregularity.<\/p>

    Conversely, if you merely fear you\u00a0might\u00a0be discovered, it can still qualify as a voluntary disclosure.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

    \n\t\t\t\t\t

    Why Seek Advice?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t

    The provisions for voluntary disclosure and reduction of criminal consequences are complex, and an error in the process may mean that you lose the right to exemption from criminal consequences or that emphasis is placed on the wrong circumstances. Bachmann\/Partners\u2019 experienced lawyers can assist with the following: <\/p>\n

      \n
    • to assess whether the conditions for a voluntary disclosure are met,<\/li>\n
    • to draft the disclosure submission to the Danish Tax Agency correctly, and<\/li>\n
    • to clarify the risk of criminal consequences.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
      \n\t\t\t\t
      \n\t\t\t\t\t

      Contact us today for assistance<\/h2>\t\t\t\t<\/div>\n\t\t
      \n\t\t
      \n\t\t\t\t
      \n\t\t\t\t\t\t\t
      \n