CMS Expert Guide To Mandatory Reporting Of Criminal Offences For Companies And Their Responsible Persons in Slovenia

Under Slovenian law, individuals are legally required to report:

• Preparation of a crime punishable by three or more years of imprisonment, if it can still be prevented. Failing to report may result in up to one year in prison. 
• Preparation of a crime punishable by 15 or more years of imprisonment or life imprisonment, if it can still be prevented. Failing to report may result in up to three years in prison. 
• Completed or attempted crimes punishable by 15 or more years of imprisonment or life imprisonment, if reporting is necessary to identify the perpetrator or uncover the crime in time. Failing to report may result in up to three years in prison.

These reporting obligations do not apply if the person is the offender’s spouse, partner (including same-sex or common-law), direct relative, sibling, adoptive parent, or adopted child. Lawyers, doctors, and priests are also exempt when informed in the course of their duties.

Additionally, public officials are obliged to report crimes punishable by three or more years if discovered in the course of their work. Failure to do so may result in up to three years in prison.

Anyone in the company can report the offence internally. In Slovenia, companies with 50 or more employees are required under the 2023 Reporting Persons Protection Act to establish internal whistleblowing systems. A designated, trustworthy individual within the company must manage these reports and oversee follow-up actions.

While there is no general obligation for companies to report every offence externally, management is responsible for addressing misconduct reported internally and may need to initiate an internal review. Clear internal policies are essential for handling such cases effectively.

Please see response under question 1 above.

Under Slovenian law, whistleblowers are protected from retaliation. Employers are prohibited from taking adverse actions such as dismissal, demotion, or disciplinary measures against individuals who report wrongdoing in good faith.

Whistleblowers are also shielded from liability for disclosing confidential information, provided the disclosure was necessary to expose a violation and not based on false claims. Even accessing such information for reporting purposes is protected, unless it involved a separate criminal act.

If retaliation occurs, the law presumes it was linked to the report, and the burden shifts to the employer to prove otherwise. Threats or attempted retaliation may also trigger sanctions or criminal liability.

Yes, under Slovenian law, both companies and individuals—particularly members of management and supervisory boards—can face criminal liability if they knowingly enable, ignore, or fail to act on serious misconduct.

While negligence alone usually is not enough to trigger criminal liability, intentional omissions (e.g. turning a blind eye to unlawful activity) may lead to prosecution, especially in cases involving serious harm such as injury or death.

Companies themselves can also be held criminally liable if:

• The offence was committed with their approval or for their benefit,
• Management failed to prevent or detect it, or
• The company profited from the offence.

Liability is not automatic—it requires at least some degree of awareness or involvement. However, both individuals and the legal entity may be prosecuted separately for the same offence.

Voluntary disclosure, cooperation, or restitution can reduce or even eliminate penalties, though such leniency is applied on a case-by-case basis. To mitigate risk, companies are encouraged to maintain effective compliance systems and ensure management responds promptly to potential legal breaches.