POLAND Law and Practice Contributed by: Tomasz Konopka, Katarzyna Randzio-Sajkowska, Katarzyna Stradomska-Balcerzyk and Michał Zieliński, Sołtysiński Kawecki & Szlęzak
violations of environmental protection regulations. Companies and their officers can face criminal liability for serious environmental breaches. • Greenwashing and misrepresentation – false or misleading statements regarding a company’s environmental credentials or ESG compliance may constitute fraud or unfair competition under Polish law, particularly where such misrepresentations affect investors or consumers. • Labour and social standards – violations of labour rights, including exploitation of workers or failure to maintain safe working conditions, can result in criminal liability under the Labour Code and Crimi - nal Code provisions. The Polish authorities are increasingly scrutinising ESG-related compliance, particularly in light of EU regulatory developments such as the Corporate Sus - tainability Reporting Directive (CSRD) and the EU Tax - onomy Regulation. 3.15 Artificial Intelligence and Automation Misuse The misuse of artificial intelligence and automation technologies presents novel challenges for Polish criminal law, which is gradually adapting to address these emerging threats. • Fraud and deception – AI-powered tools used to commit fraud, such as deepfake technology for identity theft or automated systems for market manipulation, fall within existing fraud provisions of the Criminal Code, though prosecution may face evidentiary challenges. • Data protection violations – automated processing of personal data in violation of GDPR requirements can result in both administrative penalties and, in serious cases, criminal liability under provisions protecting personal data and privacy. • Algorithmic manipulation the use of AI systems to manipulate financial markets, engage in bid- rigging, or facilitate anti-competitive practices may constitute criminal offences under competition law and market abuse regulations. • Cybercrime facilitation – AI tools that automate cyberattacks, including phishing campaigns, ran - somware deployment, or unauthorised access to
computer systems, are prosecuted under existing cybercrime provisions. Courts and prosecutors have very limited experience in the application of AI tools. In addition to financial constraints, the legal framework for the use of AI in the justice system is too narrow and restrictive. These tools are, however, fully implemented and utilised in law firms in compliance with the law, though legisla - tive reform may be necessary to address gaps in the current framework for judicial and prosecutorial use. 3.16 Crypto-Assets and Digital Currency Crimes Money Laundering Cryptocurrency exchanges and wallet providers are subject to anti-money laundering obligations under Polish law implementing the EU’s Fifth and Sixth Anti- Money Laundering Directives. Poland has implement - ed the Markets in Crypto-Assets Regulation (MiCA) (EU) 2023/1114 and the Transfer of Funds Regulation (TFR) (EU) 2023/1113 through the Act of 26 Septem - ber 2025 on the Crypto-Assets Market. The Act was enacted by the Sejm on 26 September 2025 and sent to the Senate for further legislative works. Crypto- asset service providers (CASPs) – with the exception of advisory services specified in Article 3 (1)(16)(h) of MiCA – have become obliged institutions under the Anti-Money Laundering and Counter-Terrorist Financ - ing Act. Fraud and Investment Schemes Fraudulent cryptocurrency investment schemes, including Ponzi schemes and fake initial coin offer - ings (ICOs), are prosecuted under general fraud pro - visions. Illegal public offering of crypto-assets (with - out required documents or authorisations) is subject to a fine of up to PLN10 million or imprisonment of up to two years, or both penalties jointly. Preparing false or incomplete information documents is subject to imprisonment of up to five years or a fine, with a privileged penalty providing for lighter sanctions. The Polish authorities have pursued numerous cases involving crypto-related investment fraud. Tax Evasion Failure to declare cryptocurrency holdings or gains constitutes tax evasion under Polish law. Tax offenc -
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