Criminal law · 14 August 2026
Acquittal in a tax criminal case on alleged tax evasion of DKK 2 million
The matter was conducted by attorney Hussain Ali Alhaidary. Hussain Ali Alhaidary
We assisted a client charged with tax evasion of DKK 2,024,148 following the Tax Agency's Money Transfer audit. The client was acquitted.
We assisted a client in a criminal case on alleged tax evasion of DKK 2,024,148 in total.
The case arose from the Danish Tax Agency's so-called Money Transfer audit and concerned a number of currency exchanges and subsequent money transfers abroad in the income years 2017, 2018 and 2019.
The Tax Agency assumed that our client was behind the transactions and that he had failed to declare the amounts exchanged and transferred. On that basis, he was charged with tax evasion.
The client was acquitted.
The client's ID had been used in the transactions
A central circumstance in the case was that our client's ID card had been used in connection with both the exchanges and the subsequent foreign money transfers.
That could prima facie suggest that he had carried out the transactions himself.
On a closer review of the case, however, we argued that the use of the client's identity details did not in itself document that it was actually him who had carried out the specific exchanges and transfers.
The decisive question was therefore whether there was sufficient evidence to link our client personally to the individual transactions.
In our view, there was not.
Acquitted of tax evasion of DKK 2,024,148
The case ended with our client being acquitted of the alleged tax evasion of DKK 2,024,148.
The result illustrates an important distinction between a tax-related suspicion and the evidence required to impose criminal liability on a person.
In a tax criminal case, it is not sufficient merely to establish that a person's name or identity details appear in a body of material. It must also be possible to prove that the person carried out or participated in the acts covered by the charge, and that the criminal-law conditions are otherwise met.
Tax criminal cases require a thorough review of the facts
The case also shows how significant a detailed review of the factual basis can be.
When a tax case develops into a liability case or criminal case, the consequences can be substantial. In addition to the tax claim itself, there may be a risk of a fine or other sanction.
It is therefore important to establish early what the authorities' suspicion rests on, which specific transactions the client is linked to, and whether the documentation actually supports the conclusion drawn by the Tax Agency or the prosecuting authority.
Charged with tax evasion?
We assist in tax criminal cases involving, among other things, tax evasion, VAT evasion, incorrect tax information and foreign money transfers, including cases arising from the Tax Agency's Money Transfer audits.
If you have been charged, or have received notice of a liability case from the Tax Agency, you are welcome to contact us for a confidential and non-binding assessment of the matter.
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