1. Which criminal offences are legally required to be reported?
  2. Who in the company is responsible for reporting the offence, and to whom should the offence be reported?
  3. What are the risks of failing to report a criminal offence or its perpetrator?
  4. What are the risks of reporting a criminal offence?
  5. Is there a risk of accessory criminal liability for the company/individuals within the company?

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Slovakia
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1. Which criminal offences are legally required to be reported?

Under Slovak law, there is no specific list of offences that companies or their responsible persons must report. Individuals are required to report crimes carrying a minimum ten-year sentence or corruption offences if they have credible information, unless doing so would endanger themselves or others, or lead to self-incrimination. Exceptions also exist for attorneys and clergy due to professional confidentiality. These obligations are detailed in Section 340 of Act No. 300/2005 Coll. (Criminal Code). The offence of failing to report a crime does not apply to legal persons, as specified in Act No. 91/2016 Coll. on the criminal liability of legal persons (Act on CLLE).

2. Who in the company is responsible for reporting the offence, and to whom should the offence be reported?

Slovak law does not explicitly impose an obligation on a legal entity or a specific person within the company to report a criminal offence. A criminal offence may be reported by any person who has knowledge of it.

The offence is reported by submitting a criminal notification to the public prosecutor’s office or the police.

As legal persons cannot be prosecuted for failing to report a crime, the attribution principle (Section 4 of the Act on CLLE) will also not be applicable. 

Therefore, liability for breach of the obligation to report a criminal offence applies exclusively to natural persons, regardless of their role within the organisation.

3. What are the risks of failing to report a criminal offence or its perpetrator?

A person who fails to report a criminal offence may be prosecuted and, if convicted, sentenced to imprisonment of up to three years.

4. What are the risks of reporting a criminal offence?

Notifications must be made without delay, meaning as soon as circumstances allow.  Failing to report a criminal offence promptly is itself a criminal offence, while providing false information when reporting may constitute perjury under Section 345 of the Criminal Code.

5. Is there a risk of accessory criminal liability for the company/individuals within the company?

Generally, legal entities cannot be held criminally liable, including as accessories, for failing to report a criminal offence; however, both legal entities and individuals within them may be held criminally liable as accessories if a crime listed in Section 3 of the Act on CLLE is committed. Individuals may be held liable for their own actions, while companies are liable if the offence is committed for their benefit, in their name, within the scope of their activities, or through them by executives, supervisors, employees, or authorised representatives. Joint actions involving a legal entity result in each perpetrator being liable as if acting alone. The criminal liability of a legal person does not depend on establishing liability for a specific individual or any natural person within the company.