New EU Anti-Corruption Directive

With the new EU Anti-Corruption Directive, the EU’s next major reform initiative is drawing closer. Reason enough to show why an effective compliance system pays off, particularly when facing criminal investigations.

New EU Anti-Corruption Directive published

On May 11th, 2026, Directive (EU) 2026/1021 on combating corruption was published in the Official Journal of the European Union (EU Anti-Corruption Directive). Its objective is the EU-wide harmonization of criminal offenses in the area of corruption and enabling more effective cross-border cooperation between authorities.

Familiar offences, but significantly harsher sanctions

The directive’s catalog of corruption offenses largely aligns with already existing Austrian criminal offenses: Bribery and the acceptance of bribes in both the public and private sectors [bribery under section 307 of the Austrian Criminal Code (StGB), granting of an unlawful advantage under sections 307a and 307b, acceptance of bribes under section 304, acceptance of an unlawful advantage under sections 305 and 306, acceptance of gifts and bribery of employees or agents under section 309 StGB) are covered by the Austrian Criminal Code, as are illegal intervention (prohibited intervention under section 308 StGB) or the unlawful exercise of public office (abuse of public power under section 302). With the corruption offenses of the StGB and the Corporate Criminal Liability Act (VbVG), Austria therefore already has relevant regulations for natural and legal persons in place; the extent to which specific adjustments are necessary will become clear during the national implementation process. However, a fundamental overhaul of Austria’s anti-corruption criminal law is not expected to be necessary.

What is new, however, are significantly harsher sanctions. The directive provides for minimum maximum penalties for natural and legal persons. Depending on the severity of the offense, penalties range from three to five years of imprisonment. For legal persons committing serious offenses – such as bribery – fines of at least 5% of worldwide annual turnover or up to EUR 40 million must be provided for; for less serious offenses, at least 3% or up to EUR 24 million. Added to this are personal liabilities for the responsible decision-makers as well as long-term reputational damage.

Transposition deadline: June 1st, 2028

In principle, member states must transpose the directive into national law by June 1st, 2028.

However, companies should not misunderstand these deadlines as a distant horizon: The significantly stricter sanctions, in particular, already require a review and adaptation of existing compliance structures.

This is because the directive stipulates that effective internal control and compliance programs, as well as ethics awareness programs, can be considered as a mitigating circumstance when determining sanctions against legal persons [Art. 16(c) EU Anti-Corruption Directive]. However, this is only intended to apply to measures that are effective and appropriate.

Compliance therefore pays off, especially in criminal law

A functioning compliance system is thus not a mere formality, but a crucial protective factor – especially when criminal allegations carrying severe sanctions are on the table and investigations have been initiated.

Courts and public prosecutors already take into account – as required by the EU Anti-Corruption Directive – whether and to what extent appropriate and effective compliance measures have been implemented. Our experience shows that companies which demonstrably implement efficient compliance measures benefit in criminal proceedings on several levels:

• Exemption from liability: An effective compliance system can demonstrate that the necessary due diligence was exercised to prevent criminal offenses, thereby ruling out liability. This may lead to the dismissal of a preliminary investigation or to an acquittal in the main trial.
• Mitigating effect on sentencing: Even if a conviction is handed down, compliance measures have a positive impact on the determination of the amount of fines or other sanctions.

Conclusion

Compliance pays off – not only as a preventive measure, but also as a crucial safeguard when matters become serious. Taking early action not only reduces financial risks, but also protects reputation, operational capability, and the personal standing of decision-makers. Effective compliance does not just determine whether criminal proceedings are initiated, but also how they turn out.

As an experienced law firm in business and criminal law, we are happy to assist you in:

• developing tailored compliance structures,
• targeted optimization of existing systems, and
• effectively defending your company should criminal investigations or proceedings arise.

 

23. June 2026

 

---

Go back to News