jurisdiction

Poland
Source of law 

The Criminal Code

The Act on Liability of Organisational Entities for Acts Forbidden by Law, 28 October 

2002 

Offence 

Corruption (public sector offence) 

Giving or promising to provide a financial or other benefit to a person performing public 

functions in connection with those functions; receiving a financial or personal benefit of the 

promise of such benefit by a person performing public functions in connection with those functions. 

Corruption (private sector offence) 

Demanding or accepting a financial or personal benefit or the promise of such benefit in 

connection with performing managerial functions for an abuse of that person’s powers or 

negligence of duties, which could result in a loss, an act of unfair competition or preferential treatment. 

The bribe  
Is there a presumption that the advantage was given/received corruptly? No
Would facilitation payments be caught? Yes 
Would corporate hospitality be caught? Yes  
Is there any de minimis? No 
Does the bribe have to be monetary? No
Public officials  
Does the offence only apply to bribing public officials? No
Acts performed outside Poland  
Can bribery performed outside Poland be caught? Yes  
Does the act also need to be illegal in the foreign country of performance? Yes 
Who can be liable?  
Polish nationals? Yes  
Polish company? Yes  
Polish partnership (including limited liability partnerships) incorporated? Yes  
Director of Polish company? Yes  
Polish company if the bribe is committed abroad by its foreign subsidiary? Yes 
Foreign subsidiary of a Polish company if the bribe is committed abroad? No
Foreign national/company/partnership if bribe is committed in Poland? Yes  
Foreign national domiciled or “ordinarily resident” in Poland if bribe is committed outside Poland? Yes 
Foreign company/partnership if bribe is committed abroad? No 
Penalties  
Penalties include: 

Individuals 

  • Imprisonment of up to 20   years and / or fines of up to PLN 1.08m (approx. EUR 250,000) 

Companies 

  • Fines of up to PLN 5m (approx. EUR 1.14m), in some cases these are dependent on a person acting on behalf of the corporate having been convicted of an offence
Defences  
Are there any defences available? Informing a prosecution body and revealing all details about the offence before it is detected or if the benefit is permitted under other legal provisions (such as pharmaceutical law)