Legal entities

Even a legal entity can be criminally liable  

Act No. 418/2011 Coll., on the criminal liability of legal entities and proceedings against them, is effective from 1 January 2012. Based on this act, not only natural persons, but also legal entities are criminally liable. A legal entity can commit the vast majority of crimes that are regulated in the Criminal Code. The only exceptions are some explicitly listed crimes, such as murder or fighting.

The perpetrator of the crime is a legal entity that can be attributed to the commission of the crime by a person connected to it in a certain way (statutory body, employee, etc.). Its criminal liability arises alongside the criminal liability of the relevant natural person. The legal entity is also criminally responsible for situations where the specific perpetrator could not be identified. That is, for example, in a situation where it is clear that a criminal offense was committed by one of the company's employees, but it is not clear which of them.

However, the Law on the Criminal Liability of Legal Entities defines, among other things, the ways in which a legal entity can avoid its criminal liability and thus avoid a sanction, even if one of its employees commits a criminal offense in a relevant manner.