{"id":141513,"date":"2026-08-07T16:20:14","date_gmt":"2026-08-07T14:20:14","guid":{"rendered":"https:\/\/www.lcalex.it\/?p=141513"},"modified":"2026-08-10T12:48:44","modified_gmt":"2026-08-10T10:48:44","slug":"231-liability-what-changes-under-the-reform-bill","status":"publish","type":"post","link":"https:\/\/www.lcalex.it\/en\/231-liability-what-changes-under-the-reform-bill\/","title":{"rendered":"231 Liability: What Changes Under the Reform Bill"},"content":{"rendered":"

The key changes to the reform of administrative liability for corporate crime<\/strong><\/h4>\n

The reform process for administrative liability of entities for crimes, governed by Legislative Decree 8 June 2001, no. 231, is moving forward.<\/p>\n

The bill has passed approval by the Council of Ministers and is about to enter the most significant stages of the legislative process. If passed, it would introduce important changes to the current regime.<\/p>\n

Given the significance of this subject, this alert summarizes the main changes envisaged by the bill.<\/p>\n

The amendments<\/strong> could affect the grounds for an entity’s liability, the requirements for organizational models, and procedural and sanctioning tools. For businesses, it will therefore be important to monitor the legislative process and assess in good time its impact on their prevention and control systems.<\/p>\n

Interest and advantage in negligence-based offenses<\/strong><\/h4>\n

With regard to negligence-based predicate offenses, the reform aims to define the notion of interest or advantage for the entity, a requirement necessary to establish administrative liability.<\/p>\n

In line with case law on the matter, Article 5 of Legislative Decree 231\/2001 is amended to provide that, in negligence-based offenses, the entity’s interest or advantage exists “when there is a pursuit or achievement, to an appreciable extent, of a cost saving or an increase in output resulting from non-compliance with the provisions governing the conduct of the activity.”<\/p>\n

Organizational fault<\/strong><\/h4>\n

The reform proposal would fully replace Article 6 of the Decree and would define the founding criterion of administrative liability: so-called organizational fault.<\/p>\n

The new provision establishes that the entity will be liable for offenses committed in its interest or to its advantage by persons deemed relevant under the law when “their commission was caused or facilitated by the failure to adopt, or the ineffective implementation of, the organization and management model referred to in Article 7.”<\/p>\n

The reform would also introduce mandatory confiscation of the profit derived from the predicate offense in cases where the entity’s liability is excluded solely “due to a lack of organizational fault.”<\/p>\n

Requirements of the organizational model<\/h4>\n

The new Article 7 of Legislative Decree 231\/2001 would redefine the requirements of the organizational model.<\/p>\n

An organizational model suitable for excluding organizational fault with respect to predicate offenses must:<\/p>\n

    \n
  • identify activities at risk of offenses being committed and determine their level of risk;<\/li>\n
  • provide for specific protocols governing the entity’s decisions and activities, including through segregation of duties and the establishment of safeguards and controls aimed at preventing offenses;<\/li>\n
  • identify methods for managing financial resources suitable for preventing offenses;<\/li>\n
  • provide for the establishment of the so-called supervisory body, composed of members with professional qualifications, endowed with autonomous powers of initiative and control and adequate financial resources;<\/li>\n
  • provide for reporting obligations of the entity’s corporate bodies and structures toward the supervisory body;<\/li>\n
  • provide for training obligations for individuals whose conduct could give rise to the entity’s liability;<\/li>\n
  • describe the internal control system;<\/li>\n
  • identify internal reporting channels and provide for a prohibition on retaliation in accordance with Legislative Decree no. 24 of 10 March 2023;<\/li>\n
  • introduce a disciplinary system suitable for sanctioning failure to comply with the measures provided for by the model.<\/li>\n<\/ul>\n

    The model must also be periodically reviewed and revised in the event of significant violations, regulatory changes, or organizational changes.<\/p>\n

    Finally, trade associations representing entities will develop guidelines and protocols for drafting organizational models. The Ministry of Justice will also draft simplified procedures for the “adoption and effective implementation” of models “in small and medium-sized enterprises.”<\/p>\n

    Criteria for assessing the adequacy of models<\/strong><\/h4>\n

    The bill introduces guiding criteria for the judicial assessment of the effectiveness of the organizational model.<\/p>\n

    The new Article 7-bis of the Decree would require the judge to assess the model’s effectiveness in relation to the offense charged, taking into account “compliance with the guidelines drawn up by trade associations representing entities or with the simplified procedures, with standards accredited by the technical-scientific community, as well as with good practices, provided that these are adequate to prevent the offense.”<\/p>\n

    The rules on guiding criteria also provide that:<\/p>\n

    models drawn up in compliance with the guidelines of trade associations representing entities “are presumed to comply with the requirements set out in Article 7, paragraph 1”;
    \nfor entities with their principal place of business outside Italy, the judge must also take into account “the regulations provided by the foreign State in order to verify in practice their equivalence to the requirements set out in Article 7.”<\/p>\n

    Autonomy of the entity’s liability<\/h3>\n

    The reform would also supplement the rules on the autonomy of an entity’s liability, already provided for under Article 8 of the Decree.<\/p>\n

    In addition to cases where the accused individual cannot be identified or is not criminally liable, the entity would have to answer independently for the offense committed in its interest or to its advantage even when the individual “is not punishable due to a lack of culpability arising from the entity’s organizational shortcomings.”<\/p>\n

    The reform would also expand the grounds for extinguishment of the offense applicable to entities, including, in addition to amnesty, the withdrawal of a criminal complaint, limited to predicate offenses subject to that procedural condition.<\/p>\n

    Finally, the reform would introduce a ground for excluding an entity’s liability when the perpetrator of the predicate offense is not punished due to the offense’s minor significance under Article 131-bis of the Criminal Code. In such cases, the entity might not be sanctioned if “the resulting administrative offense proves to be an isolated occurrence.”<\/p>\n

    “Probation” for entities<\/h4>\n

    The reform would introduce a procedure for extinguishing administrative offenses arising from crimes, subject to remedial mechanisms.<\/p>\n

    An entity that had already adopted an organizational model prior to the commission of the predicate offense could request suspension of proceedings against it. Within ninety days of notice of the conclusion of preliminary investigations \u2014 or upon objection to a criminal decree \u2014 it would have to submit a proposal to update its model, indicate measures suitable for eliminating the harmful or dangerous consequences of the offense, and make available for confiscation any profit obtained.<\/p>\n

    If it duly carries out the proposed measures during the suspension period, the entity could obtain a ruling extinguishing the administrative offense charged. Confiscation of the profit obtained would remain unaffected.<\/p>\n

    For predicate offenses classified as felonies, the procedure could be used a maximum of two times.<\/p>\n

    Substantial overlap between the entity and the perpetrator of the predicate offense<\/h4>\n

    The bill would introduce a sanction-reduction mechanism (also available through enforcement proceedings) for cases where, due to its size or structure, the entity “cannot in practice be distinguished from the person who committed the offense,” provided that person holds a senior position with control over the entity.<\/p>\n

    In such cases, the judge could decline to apply, or could reduce, the monetary penalty provided for the administrative offense, taking into account any penalty already imposed on the individual by the conviction.<\/p>\n

    In any case, any disqualification sanctions provided for, as well as confiscation under Article 19 of the Decree, would continue to apply.<\/p>\n

    Procedural provisions<\/h4>\n

    The reform also affects the procedure for establishing an entity’s liability.<\/p>\n

    Among the most significant changes is the unified regime for preventive seizure aimed at confiscation.<\/p>\n

    The amended text of Article 53 of Legislative Decree 231\/2001 makes seizure conditional on the presence of “serious indications of the entity’s liability” in relation to the predicate offense. It also provides for revocation of the measure when “the entity offers suitable security to guarantee enforcement of the confiscation.”<\/p>\n

    Provisions on the formal charge of the administrative offense are also relevant. Both after preliminary investigations and in the case of a decree ordering trial, the charge must account for, in addition to the elements already required, the “organizational shortcomings that caused or facilitated the commission of the offense, the interest pursued, and any advantage obtained by the entity.”<\/p>\n

    Plea bargaining and criminal decree<\/h4>\n

    The reform fully revises the rules on applying a sanction at the entity’s request under Article 63 of the Decree (so-called plea bargaining).<\/p>\n

    The new rules would make plea bargaining applicable to all administrative offenses, except those arising from predicate offenses potentially covered by Article 444, paragraph 1-bis of the Code of Criminal Procedure (particularly serious offenses, such as those of a sexual nature) and those for which a final disqualification sanction must be applied.<\/p>\n

    The agreement could cover not only the monetary and disqualification sanctions, but also confiscation of the price or profit of the offense.<\/p>\n

    Finally, the reform would provide for the extinguishment of offenses subject to plea bargaining, as already occurs for individuals, if no further offenses of the same nature are committed:<\/p>\n

      \n
    • within five years, in the case of a disqualification sanction not exceeding one year;<\/li>\n
    • within two years, in the case of a monetary sanction only.<\/li>\n<\/ul>\n

      The reform extends the same extinguishment clause to criminal decree proceedings, if the entity has paid the imposed monetary sanction and two years have passed without the commission of an offense of the same nature.<\/p>\n

      Special cases of extinguishment of the offense<\/p>\n

      Through an amendment to Legislative Decree 152\/2006 (the so-called Environmental Code), the reform extends to entities the procedure for extinguishing environmental violations provided for under Articles 318-bis et seq. of that law.<\/p>\n

      As with individuals, an entity will be able to extinguish the offense connected to an environmental violation by complying with the specific requirements imposed by the inspecting authority. Compliance will result in admission to payment of a reduced administrative monetary sanction.<\/p>\n

      The reform also extends to entities the special grounds for extinguishment available to individuals in relation to tax offenses, tied to timely payment of the tax debt.<\/p>\n

      What to do<\/p>\n

      In light of these proposed changes, businesses should monitor the legislative process and verify in good time the adequacy of their organizational models, protocols, and internal control systems, scheduling any necessary updates.<\/p>\n","protected":false},"excerpt":{"rendered":"

      The key changes to the reform of administrative liability for corporate crime The reform process for administrative liability of entities for crimes, governed by Legislative Decree 8 June 2001, no. 231, is moving forward. The bill has passed approval by the Council of Ministers and is about to enter the most significant stages of the […]<\/p>\n","protected":false},"author":39,"featured_media":141506,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1372],"tags":[],"industry":[],"desk":[],"tipologia":[],"persone":[2981,3002,3044],"practice":[2900],"your_legal_counsel":[],"class_list":["post-141513","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insight-en","persone-morgese-giovanni-en","persone-bertoni-lorenzo-en","persone-liedholm-paolo-erik-en","practice-criminal-law"],"acf":[],"yoast_head":"\n231 Liability: What Changes Under the Reform Bill | LCA Studio Legale<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lcalex.it\/en\/231-liability-what-changes-under-the-reform-bill\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"231 Liability: What Changes Under the Reform Bill | LCA Studio Legale\" \/>\n<meta property=\"og:description\" content=\"The key changes to the reform of administrative liability for corporate crime The reform process for administrative liability of entities for crimes, governed by Legislative Decree 8 June 2001, no. 231, is moving forward. 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