Important changes in the area of criminal liability of legal entities will take effect in 2026. The amendment to the Act on Criminal Liability of Legal Entities (ZTOPO) strengthens the importance of implementing and maintaining a compliance programme (both an existing one and one introduced subsequently as a remedial measure), the existence of which courts will now take into account when determining penalties.

A monetary penalty will newly become universally applicable (it may be imposed for any criminal offence), and courts will now determine its amount with regard to the net turnover of the sanctioned legal entity.

An important procedural instrument introduced in the ZTOPO is a new form of diversion (conditional discontinuance of criminal prosecution), which will not require a declaration of guilt by the prosecuted legal entity as a condition.

Under the amendment to the ZTOPO, legal entities will also be able to commit the newly introduced criminal offence under the Criminal Code targeting so-called deepfake pornography.

These and other significant amendments to the ZTOPO will enter into force partly on 1 January 2026 and partly on 1 July 2026.

Author: Helena Hailichová