White-Collar Crime 2024 Comparisons

In Ukraine, criminal offences are categorised into two primary groups: crimes and misdemeanours.

Crimes are further classified based on their severity into minor, serious and particularly serious crimes. This classification is determined by the severity of the punishment prescribed for the offence.

Each crime must possess certain mandatory elements, including:

• subject;
• object;
• objective aspect (whether an action or omission); and
• subjective aspect (intent and culpability).

However, having a specific purpose or motive as part of the subjective aspect is not required for an act to qualify as a crime.

Additionally, it is important to note that criminal liability extends beyond completed offences. Attempts to commit a crime (whether or not the attempt is successful) as well as preparations for committing a crime (in certain circumstances) are also subject to legal penalties.

In all criminal proceedings, including those involving white-collar crime, the burden of proof lies solely with the prosecution.

This principle is enshrined in Article 62 of the Constitution of Ukraine, which states that a person is presumed innocent until proven guilty in a court of law. An individual cannot be subjected to criminal penalties unless their guilt is established through legal proceedings. There is no obligation for the accused to demonstrate their innocence.

It is important to note that Ukrainian criminal procedural legislation does not explicitly define the standard of proof required in criminal cases. Nevertheless, established judicial practice has adopted the standard of “beyond a reasonable doubt”. This standard implies that the evidence presented must exclude all reasonable explanations other than the commission of the alleged crime by the accused, thereby affirming their guilt.

Ukrainian legislation allows for the prosecution of individuals for criminal offences, and provides for the application of criminal law measures to legal entities.

The Criminal Code of Ukraine outlines statutes of limitations both for individuals (Article 49) and for legal entities regarding criminal liability.

Statute of Limitations for Prosecution of Individuals

The statute of limitations varies according to the severity of the offence:

• two years for a misdemeanour where the punishment is less severe than restriction of liberty;
• three years for a misdemeanour where restriction of liberty is prescribed;
• three years for a minor crime punishable by no more than two years of imprisonment;
• five years for a minor crime, except for the above exception;
• ten years for a serious crime; and
• 15 years for an especially serious crime.

The statute of limitations begins from the date the offence is completed and continues until a court sentence enters into force. Notably, there are no special provisions regarding ongoing offences in relation to the statute of limitations.

Additionally, certain offences are exempt from the statute of limitations entirely. These include the following.

• Crimes against national security.
• Acts of torture.
• Certain crimes against peace and humanity – eg:
1. planning and waging aggressive war;
2. violations of the laws of war;
3. use of weapons of mass destruction; and
4. genocide.

Statute of Limitations for Applying Criminal Law Measures to Legal Entities

The statute of limitations for legal entities also depends on the gravity of the offence, as follows:

• three years for a misdemeanour;
• five years for a minor crime;
• ten years for a serious crime; and
• 15 years for an especially serious crime.

This period begins from the date the authorised person committed the offence that serves as the basis for applying measures to the legal entity.

Extraterritorial Reach

In addition to its domestic applicability, Ukrainian criminal legislation extends to actions committed outside Ukraine under the following conditions:

• crimes committed abroad by Ukrainian citizens or stateless persons permanently residing in Ukraine are subject to prosecution under the Criminal Code of Ukraine, unless international treaties specify otherwise;
• foreigners or stateless persons who do not permanently reside in Ukraine may be held criminally liable in Ukraine for serious or especially serious crimes committed outside Ukraine, if these crimes are against Ukrainian citizens’ rights and freedoms or against Ukraine’s interests;
• foreigners or stateless persons who do not permanently reside in Ukraine and who commit crimes abroad are subject to Ukrainian jurisdiction if such jurisdiction is stipulated by international treaties; and
• if foreigners or stateless persons outside Ukraine commit offences related to abuse of influence, or offer, promise or provide unlawful benefits to Ukrainian officials or accept such benefits, they may be prosecuted under Ukrainian law.

Cross-Border Co-operation

Ukraine participates in approximately 100 bilateral and multilateral treaties that address mutual legal assistance in criminal matters and extradition. Key multilateral treaties include:

• the UN Convention against Transnational Organized Crime (2000);
• the UN Convention against Corruption (2003);
• the European Convention on Mutual Assistance in Criminal Matters (1959);
• the European Convention on the Extradition of Offenders (1957);
• the European Convention on Combating Terrorism (1977);
• the Council of Europe Convention on Laundering, Search, Seizure and Confiscation of Proceeds of Crime (1990);
• the Inter-American Convention on Mutual Assistance in Criminal Matters (1992); and
• the Convention on Extradition (1933).

These treaties facilitate co-operation and mutual legal assistance in criminal investigations and proceedings, enhancing Ukraine’s ability to address cross-border crime effectively.

Criminal Law Measures

Ukrainian legislation employs the term “criminal law measures” rather than “criminal liability” in relation to legal entities. This distinction arises because legal entities are not defined as subjects of crime per se; however, certain measures can be applied to them in specific circumstances.

The criminal law measures applicable to legal entities include:

• fines – as of 2024, the maximum fine is UAH151.4 million (EUR33.1 million);
• confiscation of property; and
• liquidation.

These measures may be imposed under the following conditions.

Criminal acts committed by authorised persons

When committed by authorised persons on behalf of and in the interests of a legal entity, these include crimes such as:

• money laundering;
• use of funds from illegal narcotics;
• bribery of officials (regardless of ownership type);
• bribery of public service providers; and
• abuse of influence.

Failure to prevent corruption

This occurs where authorised persons fail to fulfil their duties regarding corruption prevention, resulting in the commission of any of the aforementioned crimes.

Crimes against national and public security

These include certain crimes committed by authorised persons on behalf of a legal entity that affect national security, public security or international legal order, or that involve terrorist activities.

Crimes against sexual integrity and public morality

These include crimes committed by authorised persons related to a minor, concerning sexual freedom, public order and morality, when done in the interests of the legal entity.

Crimes are deemed to be committed in the interests of a legal entity if they:

• result in an unlawful benefit to the entity;
• create conditions for such a benefit; or
• aim to evade legal liability.

Importantly, the imposition of criminal law measures does not preclude the direct criminal liability of the authorised persons within the legal entity.

In cases of reorganisation, criminal law measures may also be applied to the legal successors who inherit the property, rights and obligations related to the criminal offences.

In Ukraine, there are no distinct sentencing guidelines specifically for white-collar crimes. Judges follow general sentencing principles as outlined in the Criminal Code of Ukraine.

Under Ukrainian law, the court imposes sentences within the range established by the legal provisions applicable to the offence committed. The court considers several factors when determining the appropriate sentence, including:

• the severity of the offence;
• the offender’s identity; and
• any mitigating or aggravating circumstances.

Legislation allows both for less severe and for more severe sentences than those prescribed by the standard sanction for a crime:

• less severe sentences – these may be imposed if there are significant mitigating circumstances and a substantial reduction in the crime’s gravity; and
• more severe sentences – these may be applied in cases involving multiple offences or cumulative sentencing.

Additionally, if the court approves a reconciliation agreement (between the accused and the victim) or a plea agreement (between the accused and the prosecutor), it will impose a sentence that reflects the terms agreed upon by the parties involved.

In Ukraine, a civil claim for damages resulting from a crime can be filed in one of two forums:

• the civil court – a claim can be pursued through the civil court system; and
• the criminal court – a claim can also be filed with the criminal court handling the criminal case, provided that the claim is submitted before the trial begins.

If a civil claim is dismissed by a civil court, the claimant cannot subsequently pursue the same claim within the criminal proceedings. Conversely, if a criminal court rejects the claim, the claimant forfeits the right to seek compensation in civil proceedings.

However, if a claimant does not file a civil claim during criminal proceedings, or if their claim remains unresolved, they retain the right to file a claim in the civil court.

In cases where multiple individuals suffer damage from the same crime, each affected person must file a separate civil claim. Ukrainian legislation does not provide for collective claims in such circumstances.

Ukrainian legislation does not specifically categorise crimes as “white-collar”. Instead, such offences are generally classified under economic crimes, corruption offences and crimes committed by officials.

Corruption Crimes

Corruption crimes and those related to corruption hold a significant position within this category. Ukraine has established a specialised anti-corruption framework to address these crimes.

The National Anti-Corruption Bureau (NABU) is responsible for investigating corruption offences and related crimes. NABU detectives investigate cases involving:

• embezzlement;
• unlawful seizure of property;
• money laundering;
• misappropriation of budget funds;
• issuance of illegal regulatory acts; and
• bribery of employees within public legal entities.

They also handle crimes associated with the provision of public services.

The Specialised Anti-Corruption Prosecutor’s Office (SAPO) works alongside NABU in prosecuting corruption-related cases.

The High Anti-Corruption Court handles first-instance trials for corruption crimes. The Appellate Chamber of the High Anti-Corruption Court addresses appeals in corruption cases.

Other Law Enforcement Agencies

The Economic Security Bureau (ESB) investigates economic crimes including embezzlement and misuse of budget funds, particularly when involving budgetary compensation or regulatory acts that unlawfully affect budget revenues or expenditures. The ESB also handles bribery of employees in non-public legal entities and abuse of power in specific cases.

The State Bureau of Investigation (SBI) investigates crimes committed by high-ranking officials, including former Presidents, Prime Ministers, government members, people’s deputies and high-ranking prosecutors. The SBI also addresses crimes against the military service order, except for State secrets-related disclosures.

The National Police of Ukraine investigates crimes not under the jurisdiction of NABU, the ESB, the SBI or the Security Service of Ukraine.

Procedural Oversight

Prosecutors of the Prosecutor General’s Office oversee pretrial investigations and public indictments for cases handled by the ESB, SBI and National Police.

Prosecutors of the Specialised Anti-Corruption Prosecutor’s Office manage cases investigated by NABU.

Court Proceedings

The High Anti-Corruption Court prosecutes corruption and related crimes.

Courts of general jurisdiction handle other white-collar crimes not specifically related to corruption.

Ukrainian criminal procedural legislation outlines several grounds for initiating an investigation.

• Victim or informant requests – typically, investigations are initiated upon request from a victim or any individual who becomes aware of a crime.
• Independent discovery – criminal proceedings can also be initiated if the prosecution independently discovers evidence suggesting the commission of a criminal offence. This often occurs through reports, acts or official documents from regulatory bodies that reveal violations (eg, tax irregularities, banking operations) leading to financial losses for the State or other entities.

All information indicating the potential commission of a crime must be entered into the Unified State Register of Pretrial Investigations within 24 hours of receiving the application or discovering the evidence.

Law enforcement agencies, operating under the procedural oversight of the Prosecutor General’s Office or the Specialised Anti-Corruption Prosecutor’s Office, are authorised to undertake a range of actions necessary for crime investigation. Their powers include the following.

Demanding Evidence

Agencies can request documents and items essential for the investigation from individuals, legal entities, State authorities and other entities. Such requests (made by detectives) do not require prior approval from a prosecutor or investigating judge.

Interrogating Witnesses

Agencies are empowered to interrogate witnesses, with legal limitations on the duration of interrogation (no more than two hours at a time and eight hours per day). There is no limit on the number of times a person can be interrogated. Witnesses have the right to refuse to testify against themselves, their close relatives or family members, and the right to withhold legally protected secrets (eg, confessions, medical records, notarial and lawyer-client communications). Providing false testimony may result in criminal liability.

Conducting Searches

Searches of individuals or legal entities require a permit from an investigating judge. The judge’s order must specify the investigators authorised to conduct the search and the items or documents that can be seized. The prosecution must demonstrate that the items or documents are crucial for the investigation and are located at the premises, and that the search is the most effective course of action. Search permits are valid for up to one month and can be used only once. A new permit is required for any subsequent searches.

Performing Secret Investigative Actions

These actions may include monitoring private communications, overseeing criminal activities and real-time surveillance of bank accounts. Such measures are carried out based on decisions made by investigators, prosecutors or investigating judges, depending on the type of action.

The practice of conducting internal investigations is evolving in Ukraine. Currently, there is no specific legislative framework governing internal investigations within private companies. However, it is increasingly common for companies, particularly international ones operating in Ukraine, to establish their own internal policies and procedures for managing these investigations.

These internal policies typically address the protocols and procedures for conducting investigations, reflecting a growing trend towards formalising investigative practices within the corporate sector.

The pretrial investigation concludes with the investigator preparing an indictment, which must be approved by the prosecutor before being submitted to the court. In exceptional cases, the prosecutor may prepare the indictment if they disagree with the version submitted by the investigator.

Once the indictment is filed, the prosecutor represents the public prosecution in court. For corruption-related crimes, the prosecution is led by a prosecutor from the Specialised Anti-Corruption Prosecutor’s Office. For other white-collar crimes not involving corruption, the Prosecutor General’s Office handles the prosecution. The role of the prosecutor is to present and substantiate the charges in court to secure the criminal liability of the accused.

If, during the trial, the prosecutor determines that the evidence does not support the indictment, they are obligated (in consultation with a higher-level prosecutor) to withdraw the indictment.

The court is responsible for deciding whether an individual will be held criminally liable or whether criminal law measures will be applied to a legal entity, based on the merits of the case.

Deferred prosecution agreements do not currently exist under Ukrainian law, and their introduction into Ukraine in the near future seems unlikely.

Ukrainian legislation does not specifically address corporate fraud offences separately from general criminal law. However, within the corporate context, the following general offences are commonly encountered.

Fraud (Article 190 of the Criminal Code of Ukraine)

Fraud involves deceitfully taking someone else’s property or acquiring property rights through deception or breach of trust.

Aggravating circumstances include:

• commission by a group of individuals or an organised group;
• during a state of war or emergency;
• in large or especially large amounts; and
• using electronic computing equipment unlawfully.

Depending on the presence of aggravating factors, the penalty for fraud is three to 12 years of imprisonment or a fine of between UAH3.028 million (EUR66,400) and UAH12.112 million (EUR265,800).

Misappropriation, Embezzlement or Seizure of Property (Article 191 of the Criminal Code of Ukraine)

Misappropriation

This involves illegally retaining or withholding property that was lawfully possessed by another, intending to use it for personal gain or the benefit of others.

Embezzlement

This involves unlawfully spending or transferring property entrusted to or managed by the offender.

Appropriation

This involves illegally transferring property for personal use that was not originally entrusted to the offender but that was managed owing to their official position.

Aggravating factors include:

• repeated offences;
• commission by a group of persons or an organised group;
• during a state of war or emergency;
• in large or especially large amounts; and
• abuse of official position.

Penalties for these offences are three to 12 years of imprisonment or fines from UAH3.028 million (EUR66,400) to UAH7.570 million (EUR166,000).

Forgery (Article 366 of the Criminal Code of Ukraine)

Forgery involves:

• the issuance of false official documents;
• entering false information into official documents; or
• otherwise falsifying documents.

Aggravating circumstances include grave consequences resulting from the forgery.

Penalties for forgery include a fine of up to UAH6.056 million (EUR133,000) or imprisonment for up to five years, with an additional ban on certain activities for up to three years and a fine of up to UAH1,135,500 (EUR25,000).

Ukrainian criminal procedural legislation addresses active and passive bribery, applicable in both the public and private sectors.

Public Sector Bribery

Bribery in the public sector involves:

• offering or promising an unlawful benefit to an official or a third party;
• providing such a benefit; or
• requesting that an official accept such an offer or demand in exchange for performing or refraining from certain actions in favour of the person making the offer or a third party.

This applies to officials of State or local self-government bodies in Ukraine, as well as to officials of foreign states, international organisations and foreign judges.

The offence also involves offering or promising an unlawful benefit to auditors, notaries, appraisers or other professionals engaged in public services, including:

• experts;
• arbitration managers;
• private executors;
• independent mediators;
• labour arbitration members; or
• arbitrators during their official functions.

Criminal liability arises for offering, promising or providing such benefits, or for the acceptance of such offers or benefits by these professionals.

Private Sector Bribery

In the private sector, criminal liability arises for:

• offering or promising an unlawful benefit to an official of a private legal entity;
• providing such a benefit; or
• requesting or accepting such a benefit in return for performing or refraining from specific actions.

Abuse of Influence

Criminal liability extends to both active and passive forms of abuse of influence. This includes offering, promising or providing an improper benefit to a person with the intent to influence decisions made by individuals authorised to perform State or local self-government functions. Acceptance of such offers or benefits also constitutes grounds for criminal liability.

In summary, Ukrainian legislation criminalises both the act of offering or promising unlawful benefits and the acceptance of such benefits, encompassing both public and private sectors and extending to various forms of influence abuse.

The Law of Ukraine “On Prevention of Corruption” mandates that certain entities establish and implement anti-corruption programmes. These programmes consist of rules, standards and procedures designed to detect, counter and prevent corruption within the entity.

Mandatory anti-corruption programmes apply to the following.

• State authorities – this includes key governmental bodies such as:
1. the administration of the President of Ukraine;
2. the apparatus of parliament;
3. the secretariat of the government;
4. the Prosecutor General’s Office;
5. the Security Service of Ukraine;
6. the National Bank of Ukraine;
7. ministries; and
8. State trust funds.
• State and communal enterprises – specifically, those:
1. with a State or communal share exceeding 50%;
2. where the average number of employees in the past year surpasses 50; and
3. where gross income exceeds UAH70 million (EUR1.5 million).

Entities involved in public procurement – legal entities participating in public procurement processes where the value of such procurement is UAH20 million (EUR439,000) or more.

Requirements for anti-corruption programmes in State authorities include:

• establishing principles for departmental policy on corruption prevention and counteraction;
• assessing corruption risks, identifying causes and contributing conditions;
• implementing measures to mitigate identified risks, assigning responsible persons and allocating necessary resources;
• conducting training and disseminating information on anti-corruption efforts;
• monitoring, evaluating and periodically reviewing the effectiveness of the programme; and
• implementing other measures aimed at preventing corruption and related offences.

Recommendations for Private Entities

While Ukrainian legislation does not impose specific requirements regarding anti-corruption programmes for private entities, it does offer recommendations. These programmes should ideally include:

• a detailed list of anti-corruption measures, standards and procedures, and their implementation;
• rights and obligations of employees and founders regarding corruption prevention;
• procedures for monitoring compliance with the anti-corruption programme;
• protection measures for employees who report corruption;
• regular training for employees on anti-corruption practices; and
• disciplinary measures for violations of the anti-corruption programme.

Failure to implement anti-corruption programmes is not classified as an administrative or criminal offence under Ukrainian law.

Insider Dealing

Under Article 232-1 of the Criminal Code of Ukraine, criminal liability for insider dealing arises in the following cases.

• Unlawful use of insider information. The misuse of insider information results in:
1. unjust profit – receipt of undue profit by the individual or a third party;
2. avoidance of losses – evading significant financial losses; and
3. harm to interests – substantial damage to individuals, legal entities or public interests.
• Transactions based on insider information. Engaging in transactions using insider information leads to:
1. significant unjust profit – acquisition of substantial undue profit;
2. avoidance of losses – preventing significant losses by market participants or others; and
3. damage to interests – notable harm to individuals, legal entities or public interests.

The maximum penalty for such actions is a fine of up to UAH15.140 million (EUR332,000), along with a prohibition on holding specific positions or engaging in certain activities for up to three years.

Market Abuse

Articles 222-1 and 222-2 of the Criminal Code of Ukraine address criminal liability for market manipulation:

For manipulation on organised markets, criminal liability arises if manipulative actions result in:

• significant profits – receipt of considerable profits by the individual or others;
• avoidance of losses – preventing significant financial losses; and
• damage to interests – significant harm to individuals, legal entities or public interests.

The maximum penalty for manipulation on organised markets includes a fine of up to UAH15.14 million (EUR332,000), and a ban on holding certain positions or engaging in specified activities for up to three years.

For manipulation on the energy market, the penalty is more severe, with a maximum fine of up to UAH121.12 million (EUR2.6 million).

Criminal Banking Law

Criminal offences related to banking activities include:

• insolvency of banks – bringing a bank to insolvency (Article 218-1);
• misuse of bank secrecy – unlawful use of confidential banking information (Article 231);
• disclosure of banking secrets – intentional disclosure of banking secrets on capital and commodity markets (Article 232);
• database and reporting violations – violations related to maintaining depositor databases or forming reports (Article 220-1); and
• falsification and concealment – falsification of financial documents and reports, or concealing insolvency or grounds for revoking a licence (Article 220-2).

These offences carry significant legal consequences aimed at maintaining the integrity of banking and financial systems in Ukraine.

Article 212 of the Criminal Code of Ukraine addresses criminal liability for intentional tax evasion, specifically for evading taxes, fees or mandatory payments within the taxation system. Criminal liability applies if these actions result in significant non-payment to State budgets or special purpose funds, defined as amounts exceeding UAH4.5 million (EUR100,000).

Aggravating circumstances include:

• group conspiracy – where the crime is committed by a group of individuals conspiring together; and
• amount of evasion – where the non-payment involves large amounts (UAH7.5 million (EUR166,000)) or exceptionally large amounts (UAH10.5 million (EUR232,000)).

The maximum penalty includes a fine of up to UAH37.8 million (EUR829,000), and deprivation of the right to hold certain positions or engage in specific activities for up to three years. Confiscation of property is also possible. Imprisonment is not a sanction for this offence.

Regarding relief from liability, a person can be exempted from criminal liability if they pay the outstanding taxes and compensate for any damages caused to the State before being formally notified of the suspicion.

In Ukraine, companies are obligated to maintain accurate accounting records and financial statements that reflect their financial condition and operational results. However, direct criminal liability for improper accounting or incorrect financial statements is not generally established.

Exceptions for Financial Institutions

Falsification of financial documents

For financial institutions, criminal liability applies under Article 220-2 of the Criminal Code of Ukraine for:

• falsifying financial documents;
• concealing insolvency; or
• misrepresenting grounds for revocation of a financial institution’s licence.

Sanctions

The maximum penalty is restriction of freedom for up to four years, along with deprivation of the right to hold certain positions or engage in specific activities for up to three years.

Liability for Non-financial Entities

Officials of non-financial legal entities may face criminal charges for the following.

Official negligence (Article 367 of the Criminal Code of Ukraine)

Liability arises for non-performance or improper performance of official duties owing to dishonesty, resulting in significant damage to protected rights, freedoms, public interests or the interests of legal entities.

The maximum penalty is imprisonment for up to eight years, with deprivation of the right to hold certain positions or engage in specific activities for up to three years.

Official forgery (Article 366 of the Criminal Code of Ukraine)

This includes preparing and issuing knowingly false official documents or entering false information into official records.

The maximum penalty is imprisonment for up to five years, with deprivation of the right to hold certain positions or engage in specific activities for up to three years.

In Ukraine, criminal liability is not established specifically for violations of economic competition laws. However, the Law of Ukraine “On Protection of Economic Competition” outlines various penalties for non-compliance, including the following.

• Anti-competitive concerted actions – these include:
1. setting prices or other conditions for buying or selling goods;
2. distorting auction results; or
3. significantly limiting competition.
• Abuse of monopoly position – engaging in practices that exploit a dominant market position.
• Non-compliance with Antimonopoly Committee decisions – failure to implement or partially implementing decisions made by the Antimonopoly Committee of Ukraine (AMCU).
• Unauthorised concentration – mergers or acquisitions requiring AMCU approval but conducted without it.
• Submission of false information – providing incorrect or misleading information to the AMCU and other authorities.

Sanctions for Violations

Fines

The maximum fine is 10% of the revenue from product sales in the year preceding the fine’s imposition. If the unlawful profit exceeds 10% of this revenue, the fine can be up to three times the amount of the illicit profit.

Forced division

This sanction is applied in cases of monopoly abuse, requiring the division of the business entity. However, it is not applicable if organisational or territorial separation is impossible, or if there are significant technological interconnections between the enterprises or their divisions.

Damage compensation

Individuals or entities harmed by violations of competition laws can seek compensation through commercial courts.

These measures aim to enforce compliance and address anti-competitive practices effectively.

Ukrainian criminal legislation prescribes penalties for various offences related to consumer rights protection. These include the following.

Introduction of Dangerous Products

This involves the intentional release of products into the Ukrainian market that do not meet established safety standards. Such products may be either food or non-food items.

Criminal liability arises if the total value of the dangerous products exceeds UAH757,000 (EUR16,500).

The penalty for this offence can include a fine of up to UAH12.1 million (EUR265,400), along with a prohibition on holding certain positions or engaging in specific activities for up to three years.

Sale of Radioactively Contaminated Products

This offence covers the procurement, processing or sale of food or other products that are radioactively contaminated beyond permissible levels, which pose a risk of death or health harm, or which have actually caused death or injury.

The maximum penalty for this crime is imprisonment for up to five years.

Falsification of Medicinal Products

This includes the manufacture or distribution of counterfeit medicinal products.

The maximum sanction for this crime is imprisonment ranging from ten to 15 years, or life imprisonment if the falsified products result in death or serious consequences or involve especially large quantities.

Ukrainian criminal law addresses various offences related to cybersecurity, including the following.

Unauthorised Interference in Computers and Networks (Article 361 of the Criminal Code)

This crime involves unauthorised actions affecting computers, computer systems and telecommunications networks.

Aggravating factors include:

• repeated offences;
• actions by a group in conspiracy;
• information leakage, loss, forgery or distortion;
• significant damage or risk of serious technological accidents, environmental disasters or mass harm; and
• commission during martial law.

The maximum penalty is 15 years of imprisonment, with an additional ban on holding certain positions or engaging in specific activities for up to three years.

Creation and Distribution of Malicious Software (Article 361-1 of the Criminal Code)

This covers the development, distribution or sale of malware and other harmful technical means.

Aggravating factors include:

• repeated offences;
• actions by a group in conspiracy; and
• significant damage caused.

The maximum penalty is five years of imprisonment.

Unlawful Sale or Distribution of Restricted-Access Information (Article 361-2 of the Criminal Code)

This involves the unauthorised sale or distribution of restricted information stored in computers or other media.

Aggravating factors include:

• repeated offences;
• actions by a group in conspiracy; and
• significant damage caused.

The maximum penalty is five years of imprisonment.

Unlawful Actions With Information (Article 362 of the Criminal Code)

This includes unauthorised alteration, blocking, destruction, interception or copying of information processed or stored in computers and networks.

Aggravating factors include:

• repeated offences;
• actions by a group in conspiracy; and
• significant damage caused.

The maximum penalty is six years of imprisonment, with an additional ban on holding certain positions or engaging in specific activities for up to three years.

Violation of Computer Operation Rules (Article 363 of the Criminal Code)

This covers violations of rules for operating computers, systems and networks, or for protecting information processed by them.

Mandatory conditions include causing significant damage and the perpetrator being responsible for the exploitation of the systems.

The maximum penalty is three years of restriction of freedom, with an additional ban on holding certain positions or engaging in specific activities for the same period.

Intentional Mass Distribution of Unsolicited Messages (Article 363-1 of the Criminal Code)

This involves sending mass unsolicited messages that disrupt or terminate the operation of computers, networks or telecommunications systems.

Aggravating factors include:

• repeated offences;
• actions by a group in conspiracy; and
• significant damage caused.

The maximum penalty is five years of imprisonment, with an additional ban on holding certain positions or engaging in specific activities for up to three years.

Ukrainian legislation does not provide for any liability (either administrative or criminal) for violation and/or circumvention of sanctions.

Under Ukrainian law, criminal liability is established for the concealment of serious or especially serious crimes that were not prearranged (Article 396 of the Criminal Code).

Such concealment includes:

• hiding the perpetrator, traces of the crime, or the means and tools used in the crime;
• concealing the fact of acquiring or selling property obtained through criminal activity; and
• legalising (laundering) money or other assets obtained from crime.

The maximum penalty for such concealment is three years of imprisonment.

If an individual has pre-emptively agreed to conceal a crime – regardless of its severity – they are considered an accomplice. In this case, the penalty will be determined based on the nature of the underlying crime.

In Ukrainian criminal law, liability extends beyond the direct perpetrator of an offence to include individuals who “direct” or “facilitate” the commission of a crime. These individuals are considered accomplices and are subject to the same penalties as the primary perpetrator or instigator of the crime. This principle also applies to offences that can result in criminal liability for legal entities.

Under Article 209 of the Criminal Code of Ukraine, the legalisation of property obtained through criminal means is classified as a criminal offence. This includes the following.

• Acquisition, possession, use or disposal of property when circumstances indicate it was obtained through criminal activities. This encompasses financial transactions involving such property, as well as its movement or alteration.
• Actions aimed at concealing or disguising the origin, ownership, rights, sources or location of such property.

A key requirement is that the individual knew or should have known that the property was obtained directly or indirectly through criminal means.

The maximum penalty for this offence is imprisonment for up to 12 years, along with deprivation of the right to hold certain positions or engage in specific activities for up to three years and confiscation of the property.

Additionally, intentional violations of anti-money laundering regulations (such as regards failure to submit, late submission, or submission of false information about financial transactions subject to monitoring) are also criminalised. Penalties for such violations include:

• fines of up to UAH3.1 million (approximately EUR69,000);
• probation supervision for up to three years; and
• deprivation of the right to hold certain positions or engage in specific activities for up to three years.

In Ukraine, there are no specific defences tailored for white-collar offences. As a result, the standard defence strategy typically involves arguing that the essential elements of the alleged offence have not been established.

The Criminal Code of Ukraine provides that an act or omission may – despite formally meeting the criteria for a crime or misdemeanor – not constitute a criminal offence if it does not present a significant public danger. This means that if the act causes no substantial harm or risk to individuals, legal entities, society or the State, it is considered insignificant and therefore not punishable. This principle applies universally, without restrictions to specific industries or sectors.

Under Ukrainian criminal procedural legislation, suspects and accused individuals have the option to enter into a plea bargain with the investigation. The plea bargain typically includes:

• the obligations of the suspect or accused to co-operate in uncovering crimes committed by others (if applicable);
• the agreed-upon punishment;
• conditions for potential partial relief from civil liability, such as compensation for damages to the State; and
• terms regarding special confiscation and other relevant conditions.

For a plea bargain to be valid, the following criteria must be met:

• an unconditional admission of guilt;
• if the plea bargain involves a particularly serious crime investigated by NABU, the suspect must provide evidence implicating another individual in the crime;
• disclosure of the criminal actions of accomplices or other crimes committed by a criminal group, if the bargain involves a non-organiser of such a group; and
• consent from all victims, if any.

Under the Law of Ukraine “On Prevention of Corruption”, whistle-blowers and their relatives are entitled to State protection. This protection includes the following.

• Safety measures – if there is a threat to the life, health, property or housing of whistle-blowers or their close relatives owing to the disclosure of corruption-related information, law enforcement agencies are required to ensure their safety.
• Anonymity – whistle-blowers can report corruption anonymously. If personal details are disclosed, confidentiality and anonymity are guaranteed.
• Legal assistance – whistle-blowers are entitled to free legal assistance for protecting their rights or to reimbursement of attorney’s fees.
• Employment protection – whistle-blowers and their close relatives cannot be dismissed, disciplined or subjected to negative employment actions (such as suspension, demotion or salary reduction) owing to their reporting. If such actions occur, whistle-blowers are entitled to reinstatement and compensation for lost income.
• No legal liability – whistle-blowers are not legally liable for reporting corruption, even if their report violates their official, civil, labour or other obligations.

Regarding incentives, whistle-blowers may receive a financial reward if the value of the reported corruption crime or the related damage exceeds UAH15.1 million (EUR331,800). The reward is 10% of the crime’s monetary value or the damage caused, up to a maximum of UAH24 million (EUR526,000), as of 2024.