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An Anti-Facilitation of Tax Evasion Policy outlines how Danish organizations prevent their employees and associates from helping others evade taxes. It's a key compliance tool that aligns with Denmark's strict tax laws and the Danish Criminal Code's provisions against tax fraud.

The policy sets clear rules for spotting and reporting suspicious financial activities, documenting business relationships, and conducting due diligence on partners. It helps Danish companies protect themselves from legal risks while supporting the national tax authority SKAT's efforts to maintain transparent tax practices and combat economic crime.

Danish companies need an Anti-Facilitation of Tax Evasion Policy when they start working with international partners, contractors, or complex financial transactions. This becomes especially important for businesses expanding into high-risk markets or handling large-volume financial operations across borders.

The policy proves essential when your company faces increased regulatory scrutiny from SKAT, takes on new business partnerships, or develops financial products. It's particularly valuable during mergers and acquisitions, when dealing with offshore entities, or when your business model involves multiple intermediaries handling payments or financial transactions.

• Basic Policy: Covers essential requirements under Danish tax law, focusing on employee training and basic reporting procedures
• Comprehensive Corporate Policy: Includes detailed risk assessment frameworks, extensive due diligence procedures, and integration with other compliance policies
• Industry-Specific Policies: Tailored versions for financial services, real estate, or international trade sectors with unique risk factors
• Group-Level Policy: Designed for Danish parent companies with international subsidiaries, addressing cross-border transactions and group-wide compliance
• SME-Focused Policy: Streamlined version for smaller Danish businesses, emphasizing practical controls and straightforward implementation steps

• Corporate Legal Teams: Draft and update the Anti-Facilitation of Tax Evasion Policy, ensuring compliance with Danish tax regulations
• Board of Directors: Review and approve the policy, overseeing its implementation across the organization
• Compliance Officers: Monitor adherence, conduct training, and maintain documentation for SKAT inspections
• Department Managers: Implement policy procedures and ensure team members understand their obligations
• External Auditors: Review policy effectiveness and compliance during annual audits
• Business Partners: Must acknowledge and follow policy requirements when working with the company

• Risk Assessment: Map your organization's tax-related activities and identify high-risk areas in your operations
• Legal Framework: Review current Danish tax laws, SKAT guidelines, and relevant EU regulations
• Internal Processes: Document existing financial controls, reporting procedures, and approval chains
• Stakeholder Input: Gather feedback from finance, legal, and operations teams on practical implementation needs
• Training Plan: Outline how staff will learn about their responsibilities under the policy
• Documentation System: Set up a system to record policy acknowledgments and compliance activities
• Review Schedule: Plan regular policy updates to maintain alignment with changing regulations

• Purpose Statement: Clear explanation of the policy's aims and alignment with Danish tax laws
• Scope Definition: Detailed coverage of activities, departments, and personnel affected
• Risk Assessment Framework: Procedures for identifying and evaluating tax evasion risks
• Due Diligence Requirements: Processes for vetting business partners and transactions
• Reporting Procedures: Clear guidelines for reporting suspicious activities to SKAT
• Training Requirements: Mandatory staff education and awareness programs
• Enforcement Measures: Consequences for non-compliance and disciplinary procedures
• Review Protocol: Schedule and process for regular policy updates

While both documents focus on corporate compliance, an Anti-Facilitation of Tax Evasion Policy differs significantly from a Compliance and Ethics Policy in several key ways.

• Scope: Tax evasion policies specifically target financial transactions and tax-related activities, while compliance and ethics policies cover broader ethical business conduct
• Legal Framework: Tax evasion policies directly align with SKAT requirements and Danish tax laws, whereas compliance and ethics policies address multiple regulatory areas
• Risk Assessment: Tax evasion policies focus on identifying tax-specific risks and red flags, while compliance and ethics policies cover general business conduct risks
• Reporting Requirements: Tax evasion policies mandate specific procedures for reporting suspicious tax activities to authorities, while compliance policies often have more general internal reporting mechanisms