POLAND Law and Practice Contributed by: Tomasz Konopka, Katarzyna Randzio-Sajkowska, Katarzyna Stradomska-Balcerzyk and Michał Zieliński, Sołtysiński Kawecki & Szlęzak
3.13 Money Laundering The CC provides that anyone who receives, trans - fers or transports abroad, or assists in the transfer of title or possession of legal tender, securities or other foreign currency valuables, property rights or real or movable property obtained from the profits of offenc - es committed by other people, or takes any action that may prevent or significantly hinder the determination of their criminal origin or place of location, or their detection or forfeiture, is liable to imprisonment for between six months and eight years. If the perpetrator gains material benefit which exceeds PLN5 million, the penalty increases to up to 20 years’ imprisonment; when the material benefit exceeds PLN10 million the penalty increases to up to 25 years’ imprisonment. The anti-money laundering act provides for new obli - gations on banks, payment institutions and other obligated institutions (including lawyers). As a result, failure to fulfil particular obligations may constitute a criminal offence. For instance, whoever, acting in the name of or on behalf of an obliged institution, fails to comply with the obligation to provide the general inspector with a notification of any circumstances that may indicate a suspicion that the criminal offence of money laundering or terrorist financing has been com - mitted, shall be subject to imprisonment for a period from three months to five years. The same penalty shall apply to whoever fails to provide the general inspector with a notification of a reasonable suspi - cion that a given transaction, or the assets that are the object of that transaction, may be linked to money laundering or terrorist financing. The Act also penal - ises preventing or inhibiting the performance of pub - lic control over the fulfilment of obligations related to ESG-related offences are an emerging area of concern in Poland, though specific criminal provisions directly addressing environmental, social, and governance violations in the corporate context remain limited. • Environmental crimes the Criminal Code contains provisions penalising environmental damage, including illegal waste disposal, pollution, and counteracting money laundering. 3.14 ESG-Related Offences
imprisonment) or even burglaries (subject to a penalty of imprisonment for a period of one to ten years). Pol - ish regulation of payment services does not contain any particular provisions criminalising such violations of cybersecurity. 3.10 Financial/Trade/Customs Sanctions Financial, trade and customs sanctions are described, in particular, under the FCC. The main offences in relation to the aforementioned sanctions are tax fraud, unreliable books and records, the import or export of goods without presentation to customs or without customs declaration, misrepre - sentation of the customs control authority, a change in the purpose of the goods or another condition to exempt the goods from customs duty. 3.11 Concealment Pursuant to the CC, whoever obstructs or frustrates criminal proceedings by assisting the perpetrator of a crime or a fiscal crime in evading criminal liability, especially by concealing the perpetrator, is subject to a penalty of deprivation of liberty for between three months and five years. Moreover, whoever assists in concealment of an item obtained by means of a pro - hibited act is subject to the penalty of deprivation of liberty for between three months and five years (up to two years if the perpetrator acts unintentionally). Concealment of financial instruments, securities, for - eign exchange, property rights or other movable or immovable property may also be the subject of mon - ey laundering and penalised by deprivation of liberty for between six months and eight years. A person who merely conceals cannot be liable for a predicate offence and concealment within one act. 3.12 Aiding and Abetting As a general rule, not only the offender, but also any - one who induces or orders the offender to commit a crime, or (intending another person to commit a crime) facilitates the commission of the act, and/or organises a prohibited act to be carried out, is liable for their actions, and the penalty will be imposed within the limits of the penalty provided for the liability provided for the offence itself. Nonetheless, in the case of aid - ing, the court may apply extraordinary mitigation of the penalty.
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