{"id":112610,"date":"2025-09-11T10:45:57","date_gmt":"2025-09-11T10:45:57","guid":{"rendered":"https:\/\/my.legal500.com\/guides\/?post_type=comparative_guide&#038;p=112610"},"modified":"2025-09-11T10:45:57","modified_gmt":"2025-09-11T10:45:57","slug":"norway-white-collar-crime","status":"publish","type":"comparative_guide","link":"https:\/\/my.legal500.com\/guides\/chapter\/norway-white-collar-crime\/","title":{"rendered":"Norway: White Collar Crime"},"content":{"rendered":"","protected":false},"template":"","class_list":["post-112610","comparative_guide","type-comparative_guide","status-publish","hentry","guides-white-collar-crime","jurisdictions-norway"],"acf":[],"appp":{"post_list":{"below_title":"<div class=\"guide-author-details\"><span class=\"guide-author\">NORDIA Law<\/span><span class=\"guide-author-logo\"><img src=\"https:\/\/my.legal500.com\/guides\/wp-content\/uploads\/sites\/1\/2025\/09\/Nordia_Law_Logo_F_RGB.jpg\"\/><\/span><\/div>"},"post_detail":{"above_title":"<div class=\"guide-author-details\"><span class=\"guide-author\">NORDIA Law<\/span><span class=\"guide-author-logo\"><img src=\"https:\/\/my.legal500.com\/guides\/wp-content\/uploads\/sites\/1\/2025\/09\/Nordia_Law_Logo_F_RGB.jpg\"\/><\/span><\/div>","below_title":"<span class=\"guide-intro\">This country specific Q&amp;A provides an overview of White Collar Crime laws and regulations applicable in Norway<\/span><div class=\"guide-content\"><div class=\"filter\">\r\n\r\n\t\t\t\t<input type=\"text\" placeholder=\"Search questions and answers...\" class=\"filter-container__search-field\">\r\n\t\t\t<\/div>\r\n\r\n\t\t\t\r\n\r\n\r\n\t\t\t<ol class=\"custom-counter\">\r\n\r\n\t\t\t\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What are the key financial crime offences applicable to companies and their directors and officers? (E.g. Fraud, money laundering, false accounting, tax evasion, market abuse, corruption, sanctions.) Please explain the governing laws or regulations.<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Although the Police receives numerous tips related to fraud, most convictions against companies and their directors or officers concern\u00a0tax evasion,\u00a0money laundering, and\u00a0violations of regulations designed to protect employees from harm.<\/p>\n<p>Norway\u2019s economic crime unit, \u00d8kokrim, identifies tax evasion as one of the biggest threats to the welfare state. It focuses on large-scale and organized evasion, often involving offshore accounts and corporate structures. In cases of tax evasion that are not pursued by the prosecuting authority, additional tax is imposed, along with a requirement for repayment and a penalty amount of 10\u201360%.<\/p>\n<p>Anti-money laundering regulations are widely used in addition to other criminal provisions such as fraud and corruption. This contributes to harsher penalties because it captures additional aspects of the criminal activity. Efforts to combat money laundering are often combined with demands for the confiscation of criminal proceeds.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Can corporates be held criminally liable? If yes, how is this determined\/attributed?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Yes, a company can be convicted if there is a connection between the criminal act and the enterprise. Norwegian law provides for corporate criminal liability under Sections 27 and 28 of the Penal Code.<\/p>\n<p>A company may be held liable if an individual has committed a criminal offence on its behalf. In some cases, the cumulative effect of multiple employees\u2019 misconduct may result in the company being prosecuted. The criminal act must be sufficiently linked to the company\u2019s operations or interests.<\/p>\n<p>When deciding whether to impose a corporate penalty, authorities consider factors such as the preventive effect of the penalty, the seriousness of the offence, and whether anyone acting on behalf of the company was at fault. They also assess whether the company could have prevented the offence through internal controls, whether the offence was committed to benefit the company, and whether the company gained or could have gained an advantage. Additional considerations include the company\u2019s financial capacity, whether other sanctions have been imposed, and whether international agreements require corporate liability.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What are the commonly prosecuted offences personally applicable to company directors and officers?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>In 2023 and 2024, most convictions involved corruption, fraud, and money laundering. Since corporate criminal liability depends on a broader assessment by the court, directors or board members are typically indicted alongside the companies.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Who are the lead prosecuting authorities which investigate and prosecute financial crime and what are their responsibilities?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>\u00d8kokrim is a specialized unit within the Norwegian police and prosecution service. It was established in 1989 and is responsible for investigating and prosecuting serious cases of:<\/p>\n<ul style=\"padding-left: 0\">\n<li>Economic crime (e.g. tax evasion, fraud, corruption, insider trading)<\/li>\n<li>Environmental crime (e.g. illegal pollution, wildlife trafficking)<\/li>\n<li>Money laundering<\/li>\n<li>Cybercrime related to financial fraud<\/li>\n<\/ul>\n<p>\u00d8kokrim works extensively with local police districts across Norway. It provides:<\/p>\n<ul style=\"padding-left: 0\">\n<li>Operational support in complex investigations<\/li>\n<li>Expertise and training in financial crime and digital forensics<\/li>\n<li>Joint task forces for large-scale cases<\/li>\n<li>Coordination in cross-border investigations and international cooperation<\/li>\n<\/ul>\n<p>This collaboration ensures that even local cases with national or international implications are handled effectively and with the necessary expertise.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Which courts hear cases of financial crime? Are they determined by tribunals, judges or juries?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Jurisdiction Based on Residence: In Norway, criminal cases are usually handled by the local courts where the accused lives. This applies to both individuals and company representatives.<\/p>\n<p>Fisheries Fraud: Due to the concentration of the fishing industry in Northern Norway, cases involving illegal fishing practices or quota violations are often prosecuted in that region.<\/p>\n<p>Corporate Crime: Most cases involving companies\u2014such as tax evasion, corruption, or environmental violations\u2014are prosecuted in urban centers like Oslo, Bergen, and Stavanger, where many corporate headquarters and financial institutions are located.<\/p>\n<p>Abolition of the Jury System: Norway officially abolished its traditional jury system in 2019. Previously, serious criminal cases were decided by a jury of laypeople who determined guilt, while professional judges decided the sentence.<\/p>\n<p>Current System \u2013 Mixed Courts: Today, serious criminal cases are heard by a panel consisting of professional judges and lay judges. Lay judges are ordinary citizens appointed to participate in trials, ensuring public involvement in the judicial process.<\/p>\n<p>Majority of Lay Judges: In many cases, especially in the Court of Appeal, the panel includes two lay judges and one professional judge, or three lay judges and two professional judges, depending on the case. This means lay judges often form the majority in deciding guilt and sentencing.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">How do the authorities initiate an investigation? (E.g. Are raids common, are there compulsory document production or evidence taking powers?)<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The police receive a number of cases from other regulatory authorities that conduct oversight activities. This is particularly common in areas such as taxation and duties, as well as fisheries-related crime. There is less tradition for the prosecution authority to follow up on cases from the Financial Supervisory Authority and the Competition Authority, as these agencies have extensive powers to impose civil sanctions.<\/p>\n<p>In addition, financial institutions are required to report suspicious transactions to \u00d8kokrim, which leads to further investigation.<\/p>\n<p>In Norway, unannounced searches and seizures are common investigative tools used by police and \u00d8kokrim in criminal cases, especially those involving economic crime and environmental violations.<\/p>\n<p>These actions are typically:<\/p>\n<ul style=\"padding-left: 0\">\n<li>Authorized by a court, a judge must approve the search and seizure based on probable cause.<\/li>\n<li>Executed without prior notice, to prevent destruction of evidence or interference with the investigation.<\/li>\n<li>Targeted at homes, offices, or digital devices, including documents, computers, phones, and financial records.<\/li>\n<\/ul>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What powers do the authorities have to conduct interviews?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The powers of the authorities are limited by some ley legal principles:<\/p>\n<ul style=\"padding-left: 0\">\n<li>Right to Silence: Suspects have the right not to incriminate themselves or close family members.<\/li>\n<li>Confessions and Leniency: Voluntary confessions can lead to reduced penalties, but must be weighed carefully.<\/li>\n<li>Police Interviews: Especially in white-collar crime, police interviews are strategic and often aimed at establishing knowledge and intent.<\/li>\n<li>Legal Counsel: It is highly advisable to consult a defense attorney before speaking to the police, to avoid unintentionally strengthening the case against oneself.<\/li>\n<\/ul>\n<p>In economic crime cases, it regularly happens that board members or executive management provide statements early in the process, hoping the police will drop the case. This is rarely a successful strategy, as such interviews are usually well-prepared by the police, and the leadership may inadvertently confirm who had knowledge of the matter, thereby helping the police prove subjective guilt. As in all criminal cases, it is strongly recommended to thoroughly review the case with a lawyer before giving any statement to the police.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What rights do interviewees have regarding the interview process? (E.g. Is there a right to be represented by a lawyer at an interview? Is there an absolute or qualified right to silence? Is there a right to pre-interview disclosure? Are interviews recorded or transcribed?)<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Only witnesses\u2014not suspects\u2014have a legal obligation to testify, and only when summoned by a court.<\/p>\n<p>Every suspect has the right to a lawyer. However, public funding for legal counsel (via court-appointed defense) is usually not granted until formal charges are brought or detention is requested.<\/p>\n<p>In the early stages of an investigation, police often restrict access to case files to protect the integrity of the investigation. Defense lawyers typically demand access before advising their clients to give any statements.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Do some or all the laws or regulations governing financial crime have extraterritorial effect so as to catch conduct of nationals or companies operating overseas?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Norwegian criminal law generally applies within Norwegian territory (territorial jurisdiction). However, the state&#8217;s legislative jurisdiction is not necessarily limited by its territory. For example, it is accepted under international law that Norway can apply Norwegian criminal law to Norwegian citizens, vessels, and companies abroad (personal jurisdiction), provided that the acts are punishable where they are committed.<\/p>\n<p>For certain criminal provisions with a penalty framework of 6 years or more, including gross corruption and serious fraud, and in cases where the actions are directed against companies domiciled in Norway, foreigners may, in special cases, be punished even if the act is committed abroad.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Do the authorities commonly cooperate with foreign authorities? If so, under what arrangements?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Yes, especially \u00d8kokrim cooperates with foreign authorities. \u00d8kokrim participates in international police cooperation, including through Interpol. \u00d8kokrim is represented in a working group in the OECD on corruption issues. \u00d8kokrim is represented in CARIN (The Camden Assets Recovery Inter-Agency Network) \u2013 an international network consisting of professionals within police and prosecution. The purpose of the network is to promote the effectiveness of international cooperation related to depriving criminals of illegal proceeds. \u00d8kokrim leads the Norwegian delegation in FATF (Financial Action Task Force). FATF aims to strengthen international cooperation to combat money laundering of proceeds from criminal acts and to combat the financing of terrorist activities.<\/p>\n<p>In criminal cases, it is the prosecuting authority (or the Ministry of Justice) that is responsible for sending and handling requests for mutual legal assistance to and from abroad. A request for mutual legal assistance in criminal cases to another country means that Norwegian authorities are asking for legal help from another country in an ongoing criminal case. This can include gathering evidence, interviewing witnesses, or conducting searches in the relevant country. It is important to be aware that it may take time to carry out mutual legal assistance requests abroad.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What are the rules regarding legal professional privilege? What, if any, material is protected from production or seizure by financial crime authorities?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Information entrusted to a lawyer (attorney-client privilege) is strongly protected under Norwegian law. There has been a legal development strengthening this protection over the past 10 years.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What rights do companies and individuals have in relation to privacy or data protection in the context of a financial crime investigation?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>To some extent, trade secrets are also protected, but in many cases the court will make a balancing assessment regarding whether trade secrets can be presented in a criminal case, possibly behind closed doors. Apart from that the right to privacy or data protection is not string in criminal cases.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is there a doctrine of successor criminal liability? For instance in mergers and acquisitions?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Norwegian criminal law does not explicitly recognize a general doctrine of successor criminal liability in the same way some jurisdictions (like the U.S.) do for corporate entities. However, there are limited circumstances where liability may extend to successors, especially in the context of corporate criminal responsibility.<\/p>\n<p>If a company merges or is acquired, the new entity may inherit liabilities, including criminal ones, if the offense and liability were established prior to the merger or acquisition. This is more a matter of civil and administrative law (e.g., bankruptcy, mergers) intersecting with criminal law, rather than a standalone doctrine.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What factors must prosecuting authorities consider when deciding whether to charge?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>For a person to be charged in a criminal case, there must be reasonable grounds to suspect that the individual has committed a criminal offense. This means that the suspicion must be strong enough that it is more than 50% likely the person is guilty.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What is the evidential standard required to secure conviction?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Regarding the question of guilt, the prosecution must prove that there is no reasonable doubt. The evidentiary standard is formally the same for all elements in a criminal case, but the legal threshold for what constitutes &#8216;reasonable doubt&#8217; may vary somewhat depending on the specific condition for criminal liability being assessed.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is there a statute of limitations for criminal matters? If so, are there any exceptions?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>In Norway, the statute of limitations for criminal offenses\u2014referred to as &#8220;foreldelsesfrist&#8221;\u2014is governed by the Norwegian Penal Code, specifically Sections 85 to 89. The limitation period depends on the maximum statutory penalty for the offense, not the actual sentence imposed in a specific case.<\/p>\n<p>Limitation Periods for Criminal Liability (\u00a7 86 Penal Code)<\/p>\n<ul style=\"padding-left: 0\">\n<li>2 years: If the maximum penalty is a fine or imprisonment up to 1 year.<\/li>\n<li>5 years: If the maximum penalty is imprisonment up to 3 years.<\/li>\n<li>10 years: If the maximum penalty is imprisonment up to 10 years.<\/li>\n<li>15 years: If the maximum penalty is imprisonment up to 15 years.<\/li>\n<li>25 years: If the maximum penalty is imprisonment up to 21 years 1.<\/li>\n<\/ul>\n<p>If a person commits multiple offenses in the same act, the longest applicable limitation period applies to all offenses. The penalties for serious economic crime range between 6 and 10 years, so the statute of limitations will in many cases be 10 years.<\/p>\n<p>Some international crimes (e.g., genocide, crimes against humanity, war crimes) may be exempt from limitation periods under international law and Norwegian implementation statute.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are there any mechanisms commonly used to resolve financial crime issues falling short of a prosecution? (E.g. Deferred prosecution agreements, non-prosecution agreements, civil recovery orders, etc.) If yes, what factors are relevant and what approvals are required by the court?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>In Norway, both Finanstilsynet (the Financial Supervisory Authority) and Konkurransetilsynet (the Norwegian Competition Authority) have the power to impose administrative fines which can be substantial. Decisions by Finanstilsynet and Konkurransetilsynet may be appealed. If the appeal is unsuccessful, the party may bring a civil lawsuit against the state, to challenge the decision in court.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is there a mechanism for plea bargaining?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>There is no dedicated system for plea bargaining as found in the United States. However, confession-based judgments are not uncommon in cases of economic crime, particularly in matters involving serious embezzlement, fraud, or other forms of financial misconduct. In such cases, a confession can be an important factor in sentencing and may influence both the length of the sentence and any compensation claims.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is there any obligation to disclose discovered misconduct to prosecuting authorities, or any benefit to making a voluntary disclosure?  Is there an established route or official guidance for making such disclosures?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>According to Section 28 (1) (c) of the Penal Code, which concerns the assessment of whether corporate punishment should be imposed, both the prosecuting authority and the courts must make a discretionary evaluation. Corporate punishment is therefore optional, not mandatory. One of the factors in this assessment is whether the company, through guidelines, instructions, training, supervision, or other measures, could have prevented the offense.<\/p>\n<p>A number of companies, if economic crime is detected through their own control routines, will conduct a civil investigation and thereafter inform \u00d8kokrim or the police. By describing and documenting how their internal control routines uncovered the crime, the company simultaneously establishes an argument for why it should not be punished.<\/p>\n<p>This approach is, however, demanding because evidence can easily be destroyed, and there is a delicate balance regarding how long the company can conduct its own investigation before the offense must be reported.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What rules or guidelines determine sentencing? Are there any leniency or discount policies? If so, how are these applied?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The guidelines for sentencing in cases of economic crime are primarily developed by the courts. Factors that particularly contribute to harsher penalties within the statutory sentencing range include whether the amount involved is substantial, the degree of breach of trust, and whether the crime is committed as part of business development.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">How are compliance procedures evaluated by the prosecuting authorities and how can businesses best protect themselves?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>For compliance procedures to have significance in determining whether the company should be punished, or in the sentencing, it is essential that these routines are in place.&#8221;<\/p>\n<p>This implies that merely having compliance policies on paper isn\u2019t enough\u2014they must be implemented and actively functioning.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What penalties do the courts typically impose on individuals and corporates in relation to the key offences listed at Q1?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>It is rare for a company or its directors to be convicted for an isolated offense. In cases of economic crime, the proceeds of the act are often concealed and incorrectly recorded in the accounts. As sentencing is typically imposed as a cumulative punishment, case law provides limited clear guidance on sentencing for individual provisions. However, for serious cases of economic crime, the following can serve as a basis:<\/p>\n<ul style=\"padding-left: 0\">\n<li>Gross tax fraud: 6 months to 2 years imprisonment, often unconditional<\/li>\n<li>Fraud: For significant amounts and breaches of trust, 1\u20133 years imprisonment is common<\/li>\n<li>Gross corruption: Typically between 2 and 5 years imprisonment<\/li>\n<\/ul>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What rights of appeal are there?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Both the convicted person and the prosecution have the right to appeal. However, the appellant does not have a right to have the appeal heard by the Court of Appeal. According to the Criminal Procedure Act \u00a7 321, the Court of Appeal may refuse to hear the appeal if it finds it clear that the appeal will not succeed. For cases with a maximum penalty of less than 6 years, the Court of Appeal refuses to hear approximately two-thirds of the appeals. For cases with a maximum penalty of 6 years or more, about three-quarters of the appeals are accepted for hearing.<\/p>\n<p>The Supreme Court primarily deals with fundamental questions related to the application of the law and also overturns decisions from the Court of Appeal when procedural errors have been made.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">How active are the authorities in tackling financial crime?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The authorities are particularly active in tax cases and cases involving money laundering, where an extensive control regime has been established. In bankruptcy proceedings, the state will often file claims for taxes and duties in the estate, and the trustee will investigate these and frequently report cases suspected of economic crime. However, there is limited thorough investigation by the authorities or trustees related to corporate finance. Investigating economic crime is highly resource-intensive, and \u00d8kokrim and the police have relatively limited capacity compared to the need.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">In the last 5 years, have you seen any trends or focus on particular types of offences, sectors and\/or industries?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>In the area of money laundering, there has been a trend over the past five years of increasingly higher administrative fines issued by the Financial Supervisory Authority of Norway (Finanstilsynet). This has led to a reduced need for \u00d8kokrim to independently investigate such cases. A few years ago, \u00d8kokrim handled several large and complex cases in which the defendants were acquitted. Since then, \u00d8kokrim has succeeded in an increasing share of its cases\u2014100% in 2024\u2014which may indicate a shift in focus toward simpler cases.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Have there been any landmark or notable cases, investigations or developments in the past year?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>In Norway, a lawyer from Sandnes has been under investigation for a possible Ponzi scheme, in which he allegedly lured investors with high interest rates on loans that turned out to be fictitious. \u00d8kokrim (the Norwegian National Authority for Investigation and Prosecution of Economic and Environmental Crime) has launched an investigation into the case, which may turn out to be one of the largest fraud cases in Norway.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are there any pending or proposed changes to the legal, regulatory and\/or enforcement framework?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The authorities want to strengthen expertise in the investigation of economic crime, but budgetary constraints make this unrealistic. Regarding regulatory development, there are proposals to tighten the provisions on money laundering and the confiscation of proceeds from crime, as well as potentially increasing the maximum penalties for more serious forms of fraud.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are there any gaps or areas for improvement in the financial crime legal framework?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The regulatory framework is generally appropriate, and with the exceptions outlined in point 27, there is little need for changes<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\r\n<div class=\"word-count-hidden\" style=\"display:none;\">Estimated word count: <span class=\"word-count\">3381<\/span><\/div>\r\n\r\n\t\t\t<\/ol>\r\n\r\n<script type=\"text\/javascript\" src=\"\/wp-content\/themes\/twentyseventeen\/src\/jquery\/components\/filter-guides.js\" async><\/script><\/div>"}},"_links":{"self":[{"href":"https:\/\/my.legal500.com\/guides\/wp-json\/wp\/v2\/comparative_guide\/112610","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/my.legal500.com\/guides\/wp-json\/wp\/v2\/comparative_guide"}],"about":[{"href":"https:\/\/my.legal500.com\/guides\/wp-json\/wp\/v2\/types\/comparative_guide"}],"wp:attachment":[{"href":"https:\/\/my.legal500.com\/guides\/wp-json\/wp\/v2\/media?parent=112610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}