Criminal law for business

Regulatory risk, or already personal liability?

The liability of board members, CFOs, financial directors, and compliance officers is increasingly becoming a real business risk. Tax audits, actions by fiscal and customs authorities, and proceedings conducted by law enforcement agencies can lead not only to consequences for the organization, but also to the personal liability of those managing it. The line between regulatory risk and personal liability is becoming increasingly blurred. Our team helps clients navigate this environment effectively, combining litigation, tax, and regulatory experience.

ALTO supports entrepreneurs and management staff in matters concerning fiscal penal law, white-collar crime, and the personal liability associated with running a business. We help limit risks at the prevention stage and act effectively in situations requiring an immediate response.

How can you limit the risk of criminal liability before proceedings even begin?

Effective protection doesn’t start when proceedings are initiated. That’s why we help organizations build solutions that limit the risk of personal liability and strengthen the security of decision-making processes.

We support clients through:

• audits of fiscal penal code (KKS) and white-collar crime risks,
• reviews of the liability of board members and finance functions,
• implementation of compliance and due diligence procedures,
• preparing organizations for audits and procedural actions,
• training for management boards, CFOs, finance departments, and compliance teams,
• support in crisis situations.

We work closely with ALTO’s brokerage team, which helps select and implement the appropriate insurance package to protect individuals in management positions from personal financial consequences.

Who needs criminal and fiscal-penal protection?
Our services are addressed to:

• companies and capital groups,
• members of management and supervisory boards,
• CFOs and financial directors,
• chief accountants,
• tax directors,
• compliance, risk, and HR teams,
• entrepreneurs and family business owners.

How does ALTO protect boards and managers? Detailed scope of our services

1. Fiscal penal law (KKS)
   We support clients in matters concerning fiscal penal liability related to tax settlements, reporting obligations, audits, and actions by tax and fiscal-customs authorities.
2. White-collar crime
   We advise on matters of economic criminal law, covering risks related to organizational management, finances, documentation, information flow, and business decision-making.
3. Protection of board members
   We provide support to members of management boards, supervisory boards, and individuals in managerial positions in situations where business risk may translate into personal liability.
4. Managerial liability
   We help CFOs, financial directors, chief accountants, tax directors, and compliance officers identify and limit the risks arising from their roles.
5. Procedural actions and preparatory proceedings
   We support clients in dealings with law enforcement authorities, during interviews, providing explanations, searches, asset seizures, and other procedural actions, and we protect our clients’ interests throughout the entire preparatory and judicial proceedings, acting as legal representatives.
6. Internal investigations
   We conduct internal investigations, helping organizations establish the facts, secure information, and prepare a strategy for further action.
7. Compliance and due diligence
   We design and implement procedures to limit the risk of criminal, fiscal-penal, and personal liability, including due diligence mechanisms and oversight of decision-making processes.
8. Crisis management
   We help prepare a strategy for action and communication in situations requiring a rapid response, particularly when actions by authorities may affect the security of the organization or its leaders.
9. When is it worth seeking support?
   In many cases, an early response, before formal proceedings are initiated, is critical. The sooner risks are identified, the greater the opportunity to limit potential consequences for the organization and for those responsible for decision-making.

We most often support clients when:

• a risk of fiscal-penal or economic criminal liability arises,
• board members or employees receive summonses to provide explanations or attend interviews,
• searches, asset seizures, or other procedural actions are planned,
• a board member or manager has been charged with a criminal or fiscal-penal offense,
• it is necessary to prepare an action and crisis communication strategy,
• the organization is conducting an internal investigation,
• there is a need to protect individuals responsible for finance, tax, or compliance.

Need support?
Contact ALTO’s experts to discuss your organization’s situation or to get support with a specific matter.