POLAND Law and Practice Contributed by: Tomasz Konopka, Katarzyna Randzio-Sajkowska and Jakub Kocuba, Sołtysiński Kawecki & Szlęzak
mitted) before the authorities have knowledge of the offence is not subject to a fiscal crime or fiscal petty offence. This rule is applicable only if the public debt has been fully paid. 4.4 Exempt Sectors/Industries There are no sectors or industries that are exempt from the offences noted in this chapter. 4.5 Safe Harbour or Amnesty Programme In general, no special “credit” is granted for the voluntary disclosure of any offence or adequate compliance procedures. However, for some offences, such as active bribery or bid-rigging, the disclosure of all the substantive circum - stances of an offence can result in a lack of punishment. As described in 1.3 Guidelines for the Interpretation and Enforcement of National Legislation and 4.3 De Minimis Exceptions , the court should take into account the perpetrator’s remediation efforts when imposing a penalty. With respect to fiscal crimes, it is only possible for the person responsible for committing the act to avoid criminal fiscal liability by present - ing the “active repentance”, described in 4.3 De Minimis Exceptions , or adjusting a tax return. The FCC stipulates a number of specific require - ments for acts of “repentance” that need to be met in order to avoid liability.
years. On the other hand, if the bribery or corrup - tion relates to an activity constituting a violation of a legal provision, the penalty is deprivation of liberty for between one and ten years. In a case where the bribe is of substantial value (ie, exceeding PLN200,000), the penalty is the dep - rivation of liberty for between two and 15 years. Moreover, according to the above-mentioned new amendment to the CC (see 1.4 Recent Key Amendments to National Legislation ), the most severe penalty is imprisonment from three to 20 years – if the bribe exceeds PLN1 million. In such cases, the offence is treated as a crime. Influence-Peddling The offences related to influence-peddling are penalised in Poland by deprivation of liberty for between six months and eight years. Similarly, as above, in a case of lesser gravity, the perpe - trator is subject to a fine, the penalty of limitation of liberty, or the penalty of deprivation of liberty Business corruption, both active and passive, is punishable by deprivation of liberty between three months and five years. If the actions taken by a corrupt manager or employee demanding or accepting a financial or personal benefit, or the promise of such a benefit, cause damage exceeding PLN200,000, the CC provides for a more severe penalty, ie, between six months and eight years. Since the amendment to the CC, which entered into force on 1 October 2023 (see 1.4 Recent Key Amendments to National Legislation ), if the perpetrator of passive busi - ness corruption demands or accepts a financial or personal advantage or the promise of such an advantage, the value of which exceeds PLN5 million, or if his/her conduct causes damage of a value exceeding PLN5 million, the penalty is imprisonment for three to 20 years. If the value for up to two years. Business Corruption
5. Penalties for Violations 5.1 Penalties on Conviction Bribery and Corruption
Currently, the offences of bribery and corrup - tion are penalised by deprivation of liberty for between six months and eight years. However, in a case of lesser gravity, the perpetrator is subject to a fine, the penalty of limitation of liberty, or the penalty of deprivation of liberty for up to two
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