Admissibility of account lockout by the bank in case of suspected offenses

Penalizacja uchylania się od obowiązku podatkowego czyli nabycie statusu podatnika podatku akcyzowego w wyniku czynności nielegalnych
17 lutego 2014
Zakres podmiotowy odpowiedzialności karnej z tytułu braku złożenia wniosku o upadłość spółki
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When bank’s activity is being used in order to conceal criminal actions or for purposes connected with tax offences or offences other than Financing terrorist activity or Money laundering – the bank notifies the public prosecutor, the police and the competent authority authorised to conduct preparatory proceedings of the suspicion.

Moreover, in the event of a justified suspicion that any part of the resources in the bank account originates  from or is connected with an offence other than the offence referred to in Article 165a of the Criminal Code ( Financing terrorist activity) or Article 299 of the Criminal Code (Money laundering), then the bank is authorised to block the resources in the bank account. The block may only concern the amount of suspicious resources in the account.

The resources cannot be blocked in the account under the above circumstances for more than 72 hours.

Banks are not liable for damage resulting from performing the duties referred above. In such an event if the circumstances were not in connection with an offence or concealing criminal activities, liability for damage resulting from blocking resources in a bank account is borne by the State Treasury.