Corporate criminal liability in Poland

In Poland, the Act on Liability of Collective Entities for Punishable Offences has been in force for nearly 18 years. It regulates the liability often referred to in practice as corporate criminal liability.

In this guide, we outline the rules for corporate criminal liability under the current law. In particular, we answer such questions as:

• Who specifically may bear liability under the act?
• For what offences can a collective entity be held liable, in what circumstances and under what conditions?
• What are the sanctions?
• What are the proceedings like and how can a company defend itself?
• Is liability “transferred” when a company is sold, and what is the danger of buying a “pig in a poke”?