POLAND Law and Practice Contributed by: Tomasz Konopka, Katarzyna Randzio-Sajkowska, Katarzyna Stradomska-Balcerzyk and Michał Zieliński, Sołtysiński Kawecki & Szlęzak
• the internal market of the European Union, includ - ing public law rules of competition and state aid and taxation of legal persons; and • constitutional freedoms and rights of humans and citizens. However, the companies may additionally provide the possibility of reporting other information about viola - tions of internal regulations or ethical standards appli - cable in the company as part of the internal reporting procedure. A company that does not establish an internal report - ing channel in accordance with the Act, or establishes it in a way that significantly breaches the Act, may be subject to a fine of up to PLN5,000, ie, approxi - mately EUR1,200. Moreover, the Act penalises the prevention or serious hindering of the whistle-blower’s report, which may result in a fine ranging from PLN500 (approximately EUR120) to PLN1,080,000 (approxi - mately EUR260,000), restriction of liberty, or imprison - ment, depending on the severity of the violation. The first year of the enactment of the Whistleblower Protection Act has shown that many reports have been filed, and this law is useful for the market. Inter - nal reporting channels established in accordance with the Whistleblower Protection Act are commonly in usage, and they are assessed as a useful tool, par - ticularly among private entities. Properly established internal channels allow entities to conduct internal investigations without reporting to the state authori - ties or making public disclosures. This protects the entities from PR and organisational problems. Also, these reporting channels have been recognised as an effective tool to mitigate the risk of criminal, tax, and competition law violations. Practical experience in providing legal assistance also demonstrates that engaging external advisors signifi - cantly enhances the integrity of internal investigations by increasing stakeholder trust, ensuring confidential - ity, and establishing credible fact-finding processes. Certain entities require comprehensive external legal support when confronting complex compliance issues that cannot be adequately addressed through internal resources alone, particularly where such matters affect the organisation’s fundamental operations or govern -
ance structures. In these circumstances, independent legal advisors are essential to ensure thorough, impar - tial, and professionally conducted investigations that meet regulatory standards and stakeholder expecta - tions. Moreover, according to the Polish Anti-Money Laun - dering Act, banks or other financial entities are obliged to create an anonymous whistle-blowing procedure for reporting irregularities within the scope of money laundering. 4.5 Cross-Border Defence Strategies White-collar crime investigations and prosecutions in Poland increasingly involve cross-border ele - ments, requiring sophisticated defence strategies that account for multiple jurisdictions and international cooperation mechanisms. European Arrest Warrant (EAW) Challenges Poland participates in the European Arrest Warrant system, which facilitates extradition between EU member states. Defence counsel must carefully scru - tinise EAW requests for compliance with procedural requirements and fundamental rights protections, including the principle of double criminality and pro - portionality. Grounds for refusing execution of an EAW include violations of ne bis in idem (double jeopardy), risks to fundamental rights, and procedural defects in the war - rant itself. Defence strategies should include thorough analysis of the issuing state’s criminal procedure and potential human rights concerns. European Public Prosecutor’s Office (EPPO) Poland’s participation in the EPPO creates new chal - lenges for cross-border defence. The EPPO has jurisdiction over offences affecting the EU’s financial interests, including fraud, corruption, and money laun - dering involving EU funds. Defence counsel must navigate the EPPO’s unique procedural framework, which allows the European Delegated Prosecutor to conduct investigations across multiple member states. Strategies include challenging jurisdictional determinations, coordinating
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