New criminal offences for the breach of sanctions are to be added to the Finnish Criminal Code (39/1889, as amended, “Criminal Code”) following the implementation of the Directive 2024/1226 of the European Parliament and of the Council of 24 April 2024 on the definition of criminal offences and penalties for the violation of Union restrictive measures and amending Directive (EU) 2018/1673 (“Directive”). Until the amendments enter into force, violations of sanctions in Finland are punishable as regulation offences (Fi: säännöstelyrikos) under Chapter 46 of the Criminal Code. The amendments will lead to an increase in the level of penalties in some cases.

According to the government proposal (HE 202/2024 vp), the new criminal offences of sanctions violations would in the future include the offences of violation of sanctions (Fi: pakoterikkomus), sanctions offence (Fi: pakoterikos), aggravated sanctions offence (Fi: törkeä pakoterikos) and negligent sanctions offence (Fi: tuottamuksellinen pakoterikos) that entail a number of significant changes to the penalties for breaching sanctions. Let’s look at some of the major changes below:

• Criminal liability of a legal person would apply to a sanctions offence, an aggravated sanctions offence and a negligent sanctions offence for which the maximum corporate fine would amount to 5% of the legal entity’s turnover, but not less than EUR 850,000 and not more than EUR 40 million, whereas currently only a corporate fine of not less than of EUR 850 and not more than EUR 850,000 may be imposed.
• In the future, sanctions offences caused negligently will also be punishable in certain cases. The current regulation offences are only punishable if committed intentionally. The negligent sanctions offence, including the sale, export or other exchange of military equipment and dual-use goods and services related to such goods in violation of EU sanctions, would be punishable by up to one year and six months of imprisonment in cases of gross negligence.
• For natural persons, the most significant change in addition to the new negligent sanctions offence mentioned above, is that aggravated sanctions offences will in the future be punishable by up to five years’ imprisonment instead of the previous four years’ imprisonment. 
• The double criminality requirement (Fi: kaksoisrangaistavuuden vaatimus) will be abolished in the Criminal Code for sanctions offences. Accordingly, the proposed provisions on sanctions offences would apply to crimes committed by a Finnish citizen and by a person treated as such outside Finland, even if the act is not punishable under the law of the place where it was committed. The proposed amendment would mean that such a person could be convicted of a sanction offence even if he or she committed the offence in a foreign state, for example in a sanctioned state, or in a territory that does not belong to any state. Normally, when the double criminality requirement applies, only offences that are also punishable in the jurisdiction where the offence was committed can be punished.

The government proposal on the implementation of the Directive was submitted to the Finnish Parliament on 12 December 2024, but the proposal has not yet been adopted by the Parliament. The new amendment to the Criminal Code is due to enter into force on 20 May 2025, which is the deadline for implementation of the Directive.

Please do not hesitate to contact any of our professionals in case of any questions regarding the EU sanctions or related amendments to the Criminal Code.