EU Directive 2026 – Anti-Corruption

EU Directive (EU) 2026/1021 on combating corruption is the European Union’s first common anti-corruption directive in over two decades and marks a fundamental shift in Europe’s fight against corruption. Its goal is to harmonize and strengthen the criminal offenses related to corruption across all EU member states—with binding minimum requirements that must be transposed into national law by June 1, 2028. For compliance officers in companies and government agencies, this means that existing German anti-corruption standards will undergo significant changes—including new criminal offenses, stricter sanctions against legal entities, and new requirements for compliance management systems. Those who stay informed now can identify the need for adjustments early on and tailor their CMS specifically to the upcoming requirements—rather than having to react under time pressure once national implementation takes effect.

The EU Directive defines a comprehensive list of corruption offenses that goes far beyond the existing German criminal offenses. In the public sector, these include bribery (Art. 3), embezzlement (Art. 5, para. 1), improper influence (Art. 6), unlawful exercise of public office (Art. 7), obstruction of justice (Art. 8), and enrichment through corruption offenses (Art. 9) are defined as separate criminal offenses. In the private sector, bribery (Art. 4) and embezzlement (Art. 5(2)) are regulated—with a clear distinction from permissible business transactions and the granting of benefits. The “ training ” explicitly addresses these new definitions and highlights the differences from previous German law—enabling compliance officers to specifically assess the implications for their internal policies and preventive measures. Those familiar with these changes can strategically adapt their Code of Conduct, gift and hospitality policies, and third-party due diligence processes—before the national implementation takes effect.

The new sanction provisions of the EU Directive mark a paradigm shift in Europe’s fight against corruption: For the first time, binding minimum requirements for sanctions against legal entities (Art. 14) have been established—a clear signal that companies will bear greater responsibility for corruption offenses. For natural persons, Article 12 provides for new criminal penalties as well as additional criminal and non-criminal sanctions. Of particular relevance to compliance officers is the issue of the liability and organizational duties of executives, as well as the requirements for oversight and monitoring within the organization: The directive explicitly sets forth the obligations that executives have to prevent corruption—and under what conditions they can be held personally liable. Those who are familiar with these requirements can protect their company in a targeted manner and ensure that executives are not held personally liable for failures that could have been prevented by an effective CMS.

Article 16 of the EU Directive is of exceptional practical importance for compliance officers: It addresses mitigating circumstances—including for legal entities—and expressly provides that evidence of effective compliance systems may be taken into account as a mitigating factor. Specifically recognized in this context are voluntary disclosure and cooperation with law enforcement authorities, as well as corrective measures taken after a violation has been uncovered. The “ training ” demonstrates how an effective CMS can be demonstrated in accordance with the new requirements—from conducting effectiveness reviews and internal audits to certification options under ISO 37001, ISO 37301, and IDW PS 980. Those who understand these interrelationships can transform their CMS from a compliance obligation into a strategic shield—and can convincingly argue to management and the supervisory board why investing in an effective CMS also makes economic sense.

The EU Directive addresses corruption risks in the private sector with particular rigor—and the areas of procurement, sales, and third-party and supplier management are among the high-risk areas where the new criminal offenses are particularly relevant. The “ training ” explicitly addresses these risks and demonstrates how the distinction between permissible business transactions and the granting of benefits, on the one hand, and criminal acts of bribery, on the other, is drawn in practice. It also explains what changes are needed to internal anti-corruption policies—particularly gift and hospitality policies, third-party due diligence processes, and supplier contracts. Those who are aware of these risks and address them in their CMS protect their company from the significant criminal and reputational consequences that a violation of the new criminal offenses entails.