Tax evasion in Poland

Does tax evasion constitute a predicate offence for ML in Poland?

ML in Poland is criminalised by Article 299 of the Penal Code and is based on an ‘’all-crimes’’ approach with designated categories of predicate offences for ML offences that include all offences generating proceeds. In Poland, tax evasion does not constitute a predicate offence for ML under the Penal Code. Instead, it is an offence according to Article 53 § 2 of the Polish Fiscal Penal Code and is defined as an illegal act of evading taxes. The crime of ML under Article 299 of the Penal Code can be committed only if acted advertently, according to Article 8 of the Penal Code. While the intentional element is considered implicit, there is no express reference to this element in the ML legal definition in the Polish Penal Code or the tax evasion definition in the Polish Fiscal Penal Code. In general, Polish jurisprudence judges criminal intent based on objective factual circumstances, applying the principle of free evaluation of evidence.

Nonetheless, according to the Polish AML Act, FIs must apply proper due diligence when transferring assets and execute an appropriate reporting process to GIIF in case of suspicion of being used to transfer the proceeds of illegal activity.