Corporate fines for aggravated accounting offences
Act amending Chapter 30, Section 13 of the Criminal Code
Companies and other entities can be sentenced to a penalty for aggravated accounting offences committed in their operations. The change will make combating economic crime and corruption more effective.
- Status
- Passed
- Submitted
- 15 Dec 2016
- Latest event
- 24 Mar 2017
- Votes
- 0
- Speeches
- 3
- Confirmed
- 7 Apr 2017
- Statute
- 213/2017
- Source
- eduskunta.fi ↗
What is proposed
Corporate criminal liability will be extended to cover aggravated accounting offences. Other accounting or auditing offences and accounting infractions will remain excluded from corporate liability.
What it means
The change applies to companies and other legal entities in whose operations serious and systematic falsification of accounts or destruction of accounting material is committed. In addition to penalties imposed on individuals who committed the offence, a corporate fine may be imposed on the company. The reform will also protect the position of creditors and tax recipients as well as combat the shadow economy and unfair competition.
How Parliament voted
The bill passed without a vote – no MP proposed rejecting or amending it in plenary.
Debate in the chamber
What was argued and where each group stood, followed by MPs' speeches verbatim from the parliamentary record. Speeches are shown in their original language.
3 speeches · 2 speakers · 2 debates
Key points of the debate
The debate addressed extending corporate criminal liability to aggravated accounting offences to enhance the fight against economic crime and corruption. The amendment was considered a necessary means to promote fair competition and implement international recommendations. The proposal received unanimous support in the plenary session.
- Finns PartyIn favour
The Finns Party supported the proposal and considered that it would make combating corruption more effective. The group only wondered why the necessary legislative amendment had not already been implemented under previous governments.
”Tämä rikoslain muutosesitys oikeushenkilön rangaistusvastuun ulottamisesta törkeään kirjanpitorikokseen on mielestäni hyvä.”
— Jani Mäkelä - Blue ReformIn favour
Extending criminal liability was considered a fair and effective way to tackle serious economic crime and bribery offences. The proposal was also seen as promoting healthy competition and fulfilling international recommendations.
”Rangaistusvastuun kohdistumista törkeässä kirjanpitorikoksessa myös oikeushenkilöön voidaan pitää oikeudenmukaisena.”
— Jari Lindström
This digest was generated by AI from 3 speeches 13 Sep 2026. Group positions are read from the speeches, not from votes; quotations were checked verbatim against the record.
Keskustelu päättyi. Asia lähetettiin lakivaliokuntaan.
Yleiskeskustelu päättyi. Eduskunta hyväksyi hallituksen esitykseen HE 258/2016 vp sisältyvän lakiehdotuksen sisällön mietinnön mukaisena. Lakiehdotuksen ensimmäinen käsittely päättyi.
Stages of consideration
The bill's path from the preliminary debate to the decision, as recorded by Parliament.
- 15 Dec 2016Eduskuntakäsittelyn vireilletulo · Oikeusministeriö
- 7 Feb 2017Lähetekeskustelu · Täysistunto
- 10 Mar 2017Valiokunnan mietintö tai lausunto · lakivaliokunta
- 16 Mar 2017Ensimmäinen käsittely · Täysistunto
- 21 Mar 2017Toinen käsittely · Täysistunto
- 24 Mar 2017Eduskunnan vastaus ja kirjelmä
Decisions by law proposal1
- 1Laki rikoslain 30 luvun 13 §:n muuttamisestaHyväksytty · 213/2017 · 7 Apr 2017
Proposed law text
The law proposals in the bill as the Government presented them. The final act may differ after committee consideration.
The law text is shown in Finnish or Swedish from Parliament's official documents; it is not translated into English.
Laki rikoslain 30 luvun 13 §:n muuttamisesta
Eduskunnan päätöksen mukaisesti muutetaan rikoslain (39/1889) 30 luvun 13 §, sellaisena kuin se on laissa 637/2011, seuraavasti:
30 luku – Elinkeinorikoksista
13 §Oikeushenkilön rangaistusvastuu
Markkinointirikokseen, alkoholijuoman markkinointirikokseen, kilpailumenettelyrikokseen, yritysvakoiluun, yrityssalaisuuden väärinkäyttöön, lahjomiseen elinkeinotoiminnassa, törkeään lahjomiseen elinkeinotoiminnassa, lahjuksen ottamiseen elinkeinotoiminnassa, törkeään lahjuksen ottamiseen elinkeinotoiminnassa ja törkeään kirjanpitorikokseen sovelletaan, mitä oikeushenkilön rangaistusvastuusta säädetään.
§
Tämä laki tulee voimaan päivänä kuuta 20 .
Main content of the bill (official)
The summary and title were produced with AI on 13 Sep 2026. They are not official documents – check the details in the original bill. The title and summaries are machine translations of the Finnish AI summaries. Speeches and quotations are always shown in their original language.