New criminal code: what will change for entrepreneurs?
Blog
12 May 2026
It will no longer be limited (mainly) to a fine
Today, many entrepreneurs assume that in criminal proceedings the company will merely face a financial fine. Under the new Criminal Code, judges will have a much broader range of sanctions at their disposal, including:
- A financial penalty (distinct from the traditional criminal fine)
- A probation sentence
- A community service sentence
- A prohibition on carrying out certain activities
- Confiscation
- Closure of the establishment
- A conviction by declaration of guilt.
The judge may also order the dissolution of the legal entity as a security measure when the company was intentionally established or used to commit criminal activities.
In short: the new Criminal Code gives judges more tools.
Some sanctions directly affect the company
Certain sanctions may directly impact how a company operates. The following examples clearly illustrate this:
- The community service sentence is new for legal entities and is the equivalent of community service for natural persons. The company may be required to allocate a certain budget to services benefiting the community. The consent of the legal entity is required.
- A probation sentence may require a company to comply with certain conditions for a specific period, such as implementing additional safety measures or organising extra training for staff.
In other words: criminal courts will no longer merely punish companies, but may also require them to adapt the way they are organised.
Our expert Rik Vanreusel explains: “For many entrepreneurs, this is the biggest shift in mindset. Criminal courts will no longer simply impose fines, but may now directly determine how your company must be organised.”
The company is not a shield for directors
The criminal liability of legal entities remains in place. A company remains liable for offences connected to its purpose or interests, or offences committed on its behalf.
However, the liability of the legal entity does not exclude the liability of natural persons. Directors and executives therefore cannot simply hide behind the company.
Attempt and participation become broader
Attempting to commit an intentional offence becomes punishable under the new Criminal Code. This means criminal law may intervene at an earlier stage, including in cases involving attempted breach of trust or misuse of corporate assets. In principle, an attempted offence will be punished one penalty level lower than the completed offence.
Participation is also interpreted more broadly. Not only those who directly commit the acts, but also those who facilitate them, encourage them, consciously fail to intervene, or provide pre-arranged assistance afterwards, may come under the scrutiny of the courts.
In addition, the distinction between co-perpetrators and accomplices becomes less relevant: all participants may now be punished as perpetrators.
The financial impact may be substantial
One of the most significant changes is the introduction of financial penalties based on the obtained or expected financial gain. These penalties may amount to up to three times that gain. As a result, the final sanction may be extremely severe.
In certain cases, legal entities may even receive a criminal fine both as a principal penalty and as an additional penalty.
This also applies to the misuse of corporate assets, which will now be extended to all legal entities.
What should entrepreneurs remember?
Companies remain criminally liable, and judges will have broader and heavier sanctions at their disposal.
Compliance, internal control and good governance will therefore become even more important.
The new Criminal Code is currently expected to enter into force on 1 September 2026.
Do you have questions about the impact of the new Criminal Code on your company? Feel free to contact our Criminal Law team.
