Active regret

Active regret is a legal institution in the Polish legal system which makes it possible to avoid criminal or administrative liability for committing a criminal or fiscal offence. A person who voluntarily and prior to the commencement of proceedings discloses to law enforcement authorities information about the committed act and repairs the damage caused may be released from criminal liability. Active regret is intended to encourage offenders to cooperate with law enforcement and to make reparation for the damage caused. Several conditions must be met for active regret to be recognised. These include: voluntariness - the perpetrator himself reports his act to law enforcement, disclosure of the relevant circumstances of the committed offence, reparation for the damage caused or taking action to repair it.

The filing of an active regret must take place prior to the initiation of criminal or administrative proceedings. In practice, active regret is often used in the context of fiscal offences such as tax fraud. It is also used in situations where a taxpayer pays tax debts late or makes required notifications. Active regret does not protect against liability if the perpetrator of the offence acted in an organised criminal group or held a leadership position in such a group.In Polish criminal law, the basis for active regret is Articles 16 and 16a of the Fiscal Penal Code.