economic offences

Publications - economic offences

economic offences

Individual responsibility of the manager

The article presents the scope of criminal liability for offences against economic turnover, with particular emphasis on the provisions of Article 308 of the Polish Criminal Code. Both the formal grounds for liability and the liability of a manager as well as a person acting without formal authorisation but having a real influence on financial […]

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economic offences

Avoiding execution by a debtor-possessor

Entrepreneurs, as creditors, often face the problem of debtors who take actions aimed at hindering or even preventing enforcement. In the vast majority of cases, this concerns situations where the debtor simply owes a certain amount of money and tries to hide their assets in various ways. When the debtor unlawfully obstructs enforcement, the creditor […]

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economic offences

Enforcement proceedings against a collective entity

The Act on the Liability of Collective Entities for Acts Prohibited under Penalty does not introduce separate, independent regulations regarding enforcement proceedings. Article 42 explicitly states that the provisions of the Criminal Enforcement Code shall apply accordingly to the enforcement of financial penalties, forfeitures, prohibitions, obligations to repair damage or compensate for harm suffered, and […]

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economic offences

Deregulation of the Commercial Companies Code

In June 2025, the Ministry of Justice presented a draft amendment to the Commercial Companies Code and two related laws: on liability of collective entities and on anti-money laundering. The aim of the amendments is to simplify procedures and bring the legislation in line with business practice. Three key changes have been proposed to the […]

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economic offences

Article 244c of the Criminal Code – criminal notification more effective than a lawsuit?

Article 244c of the Criminal Code introduces significant changes in enforcing compensation obligations. Its application may result in shifting civil disputes into the realm of criminal law, raising serious concerns. The provision does not clarify whether a person can be punished multiple times for failing to fulfil a single obligation, creating a risk of abuse. […]

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economic offences

Possible criminal law consequences of not dematerialising shares

The process of dematerialising shares, i.e. the replacement of paper share documents with electronic records in the register maintained by Krajowy Depozyt Papierów Wartościowych (National Depository for Securities), is a key element of capital market modernisation. In Poland, this obligation stems from amendments to the Code of Commercial Companies and the provisions of the Act […]

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economic offences

Insolvency practitioner in criminal proceedings

It is a well-known fact that an insolvency practitioner participates in proceedings concerning the insolvency estate or an object forming part of the insolvency estate. However, it is not clear whether company’s liquidator can act on behalf of a bankruptcy victim in business criminal cases and this sometimes leads to practical problems. This is because […]

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economic offences

Document forgery – are your documents safe?

Documents are fundamental to everyday life, acting as proof of identity, transaction records, and educational certifications. They are vital for the efficient functioning of legal, economic, and administrative systems. In an increasingly globalized and digitalized world, the authenticity of documents has become even more critical, highlighting the importance of protection against forgery. Document forgery, as […]

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economic offences

Extended confiscation

Pending criminal proceedings involve risks not only for the potential perpetrator, but also for their counterparties. This is due, on the one hand, to the possibility of questioning them, demanding the release of documents and, on the other, to the risk of losing money. How is this possible? The basis in such cases are the […]

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economic offences

Will a minority shareholder of a company be able to sabotage its actions through the criminal law?

The amendment to the Criminal Code, which came into force in October 2023, introduced a change in the criminal liability of corporate managers. In its effect, the circle of persons who may demand the prosecution of persons who, in their opinion, improperly manage a collective entity has been expanded. This can now be done in […]

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economic offences

Improper business record-keeping and criminal liability

This article describes the crime of improper business record-keeping. The offence criminalises the infliction of property damage through the aforementioned unreliable or improper record-keeping. Pursuant to Article 303 § 1 of the Criminal Code, such damage must arise as a result of the failure to keep records at all or in a manner that does […]

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economic offences

Restructuring of a company and criminal liability for acting to the detriment of creditors

Restructuring proceedings are an opportunity for many companies to get out of a difficult situation. Its aim is to improve the company’s situation and avoid the need to declare bankruptcy. In principle, restructuring is also supposed to be more beneficial for creditors, but sometimes creditors react badly to its initiation. It is increasingly common to […]

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economic offences

Criminal liability of a manager for disposing of property during a period of insolvency risk

The article focuses on the criminal liability of managers of entities operating in Poland at risk of insolvency or bankruptcy. With regard to such a person, the legislator criminalizes two types of behavior: – frustrating or limitating the satisfaction of a creditor by removing, concealing, disposing of, donating, destroying or by actually or apparently encumbering […]

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economic offences

Company theft

Company theft appears to be an abstract concept, as it might seem that a company cannot be stolen. However, company thefts often occur. It consists, among other things, in removing certain persons from the company’s bodies or from the list of shareholders. That is of course without their knowledge. This is most often done by […]

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economic offences

Bankruptcy offences

This article focuses on bankruptcy offences in Poland. Bankruptcy proceedings are initiated in the event of the debtor’s insolvency. Its main aim is the assertion of claims by all creditors. The offences related to bankruptcy proceedings form are designed to protect each of the stages of the bankruptcy procedure.

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economic offences

New draft amendment to the Liability of Collective Entities

In November this year, the Polish Ministry of Justice decided to amend the draft amendment to the Liability of Collective Entities for Acts Prohibited under Punishment Act. After many negative comments from theoreticians and legal practitioners, the drafters decided to drop the most controversial of the planned changes.  

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