ABSTRACT
Business entities may be criminally prosecuted in Belgium for violation of the Penal Code. The criminal liability of legal persons was established under the Belgian legal system with the introduction of the Act of 4 May 1999, which amends the Criminal Code. Of particular relevance are Article 5 defining liability, and Articles 7bis, 35-37bis, and 41bis on the applicable penalties. The same Act also amends other legal provisions, such as the Code of Criminal Procedure and the Code of Criminal Investigation.1
