Since 2018, the Tax Administration has intensified its control of cryptocurrency. This has led to several thousand control cases, and in approximately 7 out of 10 cases, the Tax Agency decides to increase the taxpayer's personal income. These cases are automatically forwarded to the Tax Agency's criminal case unit.

The criminal case unit must assess whether the tax evasion is either grossly negligent or intentional, in which case a fine or imprisonment may be imposed. The cases begin with an interview with the Tax Agency's criminal case unit, where you will be asked a number of questions to assess the appropriation of the tax evasion. Your explanation will be noted in an explanation report, which you have the right to comment on before a decision is made.

According to section 86 of the Tax Control Act, the Tax Agency's criminal case unit has the authority to close cases administratively if it is deemed that the tax evasion will not result in a higher penalty than a fine. If the case is closed with a fine, it will generally not result in any remarks on the criminal record.

If it is deemed that the penalty could be imprisonment, the case will be handed over to the police who will assess whether to prosecute. 

It is important to be aware of your rights if you are charged in a case of evasion of cryptocurrency profits. Among other things, you have the right to a defense attorney who has the right to receive all of the case documents and participate in the hearing with the Tax Agency.

It is also important to discuss the case with your defense lawyer so that you can plan the best defense.

If you have been charged in a cryptocurrency profit evasion case, please contact lawyer Payam Samarghandi at payam@samarlaw.dk or 60793777.