Niels Sandøe (born 1958) is a Danish investigative journalist and author with nearly three decades of experience covering financial affairs, corporate misconduct and economic crime.
He spent the bulk of his career, from 1995 to 2023, at Jyllands-Posten, one of Denmark's leading national newspapers, and its business publication Finans.dk, before going independent in October 2023.
Sandøe has established himself as one of Denmark's foremost financial journalists, with a particular focus on the banking sector, the 2007–2009 financial crisis and large-scale fiscal fraud. He is the author of Kampen om Danmarks Olie (The Battle for Denmark's Oil) and co-author of several widely read books: Kammerherrens nye klæder, a critical portrait of business figure Fritz Schur; Andre folks penge (2013), a narrative account of the Danish financial crisis; and Rede Penge (2024), an investigation into how Denmark became a hub for VAT carousel fraud, invoice factories and organised financial crime running into the billions.
His journalism has been recognised with some of Denmark's most prestigious press awards. He received the FUJ Prize for outstanding investigative journalism in 2007, 2013 and 2017 — the FUJ being the Danish association of investigative journalists, as well as the Publicist Prize in 2014 and the Business Journalism Prize in 2015. In 2020, he was awarded the Franco-German Press Prize (DFJP), and in 2021 the FUJ Methodology Prize for excellence in journalistic method. He has been nominated for the Cavling Prize, Denmark's most prestigious journalism award, on five occasions: in 2005, 2006, 2008, 2009 and 2013.
Sandøe also serves as a specialist editor for complex business cases at the Danish online encyclopaedia Lex.dk.