New Rules On Confiscation To Fight Crime

On 27 April 2017, an amendment to the Polish Criminal Code and the Criminal Procedure Code implementing Directive 2014/42/EU of the European Parliament and of the Council of 3 April 2014 on the freezing and confiscation of instrumentalities and proceeds of crime in the European Union came into force (the "Amendment"). The Amendment introduced the institution of confiscation of an enterprise into Polish law and updated other provisions on extended confiscation (especially confiscation of benefits). The new rules also apply to offences committed before April 2017.

Aiming mainly at serious offences such as fraud, tax evasion or money laundering, the goal of the Polish legislator was to increase the efficiency of asset confiscation and deprive offenders of resources (meaning an enterprise) for further criminal activity.