Criminalisation of Sanctions Offences on EU Level: Directive (EU) 2024/1226

Directive (EU) 2024/1226 on the definition of criminal offences and penalties for the violation of Union restrictive measures was published in the Official Journal on 29 April 2024. It establishes common minimum rules on the criminalisation of violations of EU restrictive measures and the penalties that Member States must make available. 

However, it does not fully harmonise the applicable criminal offences and penalties across the EU. Member States remain responsible for implementing the Directive in their national laws, meaning that differences may still arise in how violations are criminalised and, ultimately, in the penalties that apply in each Member State.

Before the Directive, the criminal consequences of a sanctions violation varied significantly between Member States, including as to whether particular conduct constituted a criminal offence and what penalties could apply.

What the Directive Criminalises

Article 3 covers a range of conduct that directly violates EU restrictive measures: intentionally making funds available to a listed person, failing to freeze funds that should be frozen, helping a listed person breach a travel ban, and trading in goods or services whose import, export, sale, purchase, transfer, transit or transport is prohibited. The provision also covers certain cases in which prohibited goods are routed through a third country.

It also reaches conduct several steps removed from the transaction itself. Providing technical assistance, brokering services, insurance, or any other service connected to those goods can therefore give rise to criminal liability even where the person concerned does not physically handle or move the goods. 

The Directive also criminalises certain forms of circumvention, including concealing frozen assets or misrepresenting their ownership.

Serious Negligence

Intent is not required in every case. Where the conduct involves items on the EU’s Common Military List or dual-use goods, Article 3 also provides for criminal liability in cases of “serious negligence.” The Directive does not itself provide a definition of “serious negligence,” leaving its precise application to national law and interpretation.

Penalties for Individuals and Companies

For individuals, Member States need to provide for maximum terms of imprisonment of at least one, three or five years, depending on the offence and, in specified cases, whether the value involved reaches €100,000. Where military or dual-use goods are involved, the five-year maximum applies regardless of value. Courts can add fines, withdraw permits, or disqualify someone from a leadership position.

For companies, fines may be linked either to worldwide turnover or to a fixed monetary amount. Beyond fines, other sanctions may include exclusion from public funding, judicial supervision, or judicial winding-up.

Implementation Across Member States

The transposition deadline of 20 May 2025 has passed, but implementation remains uneven. Germany’s implementing act took effect on 6 February 2026, amending Sections 18 and 19 AWG and Section 82 AWV. Belgium’s law, with main provisions in force since 1 September 2026, goes further with a uniform five-year criminal maximum and fines of up to €150 million for legal persons.

In July 2025, the Commission opened infringement procedures against 18 Member States. On 4 June 2026, it sent reasoned opinions to Spain (INFR(2025)0217), France (INFR(2025)0221) and Austria (INFR(2025)0194) for failing to notify measures fully transposing the Directive.