EU Directive 2026 – Anti-Corruption

Since the new EU directive must be implemented by all EU member states within two years as a set of minimum requirements, all companies and government agencies should prepare for the new criminal provisions.

Objectives of the new EU directive on combating corruption

• The main objectives of the new directive.
• Minimum requirements for combating corruption within the EU.
• What do Member States now need to implement?
• The main recitals.
• Definitions – Differences from Previous German Law.
• Expected impacts on businesses, government agencies, and public institutions.

Corruption offenses in the public sector

• Bribery in the public sector (Art. 3).
• Embezzlement (Art. 5, para. 1).
• Undue influence (Art. 6).
• Unlawful exercise of public office (Art. 7).
• Obstruction of justice (Art. 8).
• Enrichment through acts of corruption (Art. 9).

Corruption offenses in the private sector

• Bribery in the private sector (Art. 4).
• Embezzlement (Art. 5, para. 2).
• Distinction from permissible business transactions and benefits.
• Risks in procurement, sales, third-party management, and supplier management.

General Provisions Governing Criminal Offenses

• Concealment (Art. 10).
• Statutes of limitations (Art. 19).
• Seizure and forfeiture (Art. 27).
• Protection of whistleblowers.
• Rights of victims (Art. 29).

Sanctions and measures against individuals

• The new penalties (Art. 12, paras. 1 and 2).
• Additional criminal and non-criminal sanctions and measures (Art. 12, para. 4).
• Liability and Organizational Responsibilities of Executives.
• Requirements for oversight and monitoring within the organization.

Liability of Legal Entities, Sanctions, and Measures Against Legal Entities

• Criminal liability of legal entities (Art. 13).
• Sanctions and Measures Against Legal Entities (Art. 14) – Trends Toward Greater Corporate Accountability for Corruption Offenses.

Aggravating and mitigating circumstances

• Provisions regarding aggravating circumstances (Art. 15).
• Provisions regarding mitigating circumstances (Art. 16), particularly with regard to legal entities.
• Demonstration of effective compliance systems.
• Voluntary disclosure and corrective measures.
• Cooperation with government agencies and the importance of preventive measures.

Other General Provisions

• Regulations for anti-corruption agencies.
• Corruption Prevention and National Strategies.

Implementation requirements for businesses and government agencies

• What does this mean for compliance practices in companies and government agencies?
• What changes are needed to internal anti-corruption policies?
• Implementation of effectiveness checks.
• How can I demonstrate that I have an “effective” compliance management system?
• Conducting internal audits.
• What certification options are available (ISO 37001, ISO 37301, IdW PS 980)?
• Preparing for certification.
• Requirements of ISO 37001.
• Requirements for the procedural rules governing internal investigations.
• Development of a practical action plan for implementing the new requirements.