1. Which criminal offences are legally required to be reported?
  2. Who in the company is responsible for reporting the offence, and to whom should the offence be reported?
  3. What are the risks of failing to report a criminal offence or its perpetrator?
  4. What are the risks of reporting a criminal offence?
  5. Is there a risk of accessory criminal liability for the company/individuals within the company?

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1. Which criminal offences are legally required to be reported?

There is no universal obligation to report criminal offences. There are, however, certain criminal offences and circumstances where companies, due to specific legislation, are legally required to report to the authorities.

Under the Anti-Money Laundering Act (2017:630) companies such as, but not limited to, banks, law firms, real estate agents and accounting firms have a mandatory duty to report suspected money laundering, terror financing or if they believe that assets derive from criminal activities.

Under the Work Environment Act (1977:1160) employers are required to report severe work-related accidents and deaths.

Under the Patient Safety Act (2010:659) providers of medical care have to report any care incidents.

2. Who in the company is responsible for reporting the offence, and to whom should the offence be reported?

Under the Anti-Money Laundering Act, it is stated in chapter 4 section 3 that the business practitioner, when they deem that there are reasonable grounds to believe that money laundering or financing of terrorism is occurring and/or that assets stem from criminal activities, without delay is obliged to report this to the police. The Anti-Money Laundering Act does not state what specific person or persons within the company that are responsible for reporting the offence.

The Work Environment Act (1977:1160) requires the employer to the Swedish Work Environment Authority (Sw. Arbetsmiljöverket). Again, it is not specified what person or persons within the company that are responsible for filing the report.

Incidents that fall under the Patient Safety Act are reported to the Health and Social Care inspectorate (Sw. IVO).

3. What are the risks of failing to report a criminal offence or its perpetrator?

There are no general legal consequences for failure to report a criminal offence.

With that being said, if a company is subject to the Anti-Money Laundering Act or other specific legislation a failure to report a criminal offence may result in penalties, e.g. chapter 8 section 2 of the Work Environment Act which states that an employer will be fined if they fail to report a severe work-related accident or death.

Failure to report incidents under the Patient Safety Act may result in penalties.

4. What are the risks of reporting a criminal offence?

A criminal investigation can be launched if there is reasonable suspicion that a crime has been committed. In such cases, the company may be subject to investigative actions by law enforcement authorities—such as document production requests, searches of premises, or employee interviews—even if the company itself is not under suspicion. There is also the risk of possible self-incrimination.

5. Is there a risk of accessory criminal liability for the company/individuals within the company?

Yes, for individuals should the court find that the individuals have aided or contributed the perpetrator.

The company could be forced to pay a corporate fine in accordance with the Swedish Penal Code chapter 36 section 23. In order for the courts to rule on such a corporate fine the company would however have to (i) be deemed to not have had adequate preventive measures in place or (ii) the offence must have been perpetrated by an individual that is either a board member, CEO or an individual that has had a leading role and therefore been in charge of surveying the work (e.g. a group leader).