32026L1021#rec_27Directive (EU) 2026/1021 of the European Parliament and of the Council

Recital (27)

Legal persons should not be able to avoid responsibility by using intermediaries, including related legal persons, to offer, promise or give a bribe to a public official on its behalf. Moreover, fines for legal persons should be calculated considering their worldwide turnover or based on fixed maximum amounts. Non-trial resolutions are being applied in the context of corruption offences and often viewed as a pragmatic and efficient way to resolve cases that would otherwise require a significant amount of time and resources to investigate and prosecute before reaching a court. However, non-trial resolutions might also present some challenges, and Member States are encouraged to take such challenges into account.

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