ESBU initiates public discussion on pre-trial settlement mechanism for economic crimes

 The Economic Security Bureau of Ukraine is launching a public discussion on the initiative to implement a mechanism for the pre-trial settlement of economic offenses.

All stakeholders are invited to participate, including legislators, business representatives, legal professionals, academics, international experts, and law enforcement officials.

The goal is to develop a transparent and clear pre-trial settlement model and to identify the necessary legislative amendments.

The initiative was presented by Oleksandr Tsyvinskyi, Director of the ESBU, in an op-ed for Censor.NET.

The proposed approach suggests moving away from a purely punitive logic in economic investigations toward a model of swift, fair, and predictable resolutions.

The Current Situation:

Based on the results of 2025, ESBU detectives, in cooperation with prosecutors, referred 187 criminal cases to court under Part 4 of Article 212 of the Criminal Code of Ukraine (exemption from criminal liability following full payment of taxes and compensation for damage to the state)/

• detection of the tax offense;
• pre-trial investigation;
• acknowledgment of the violation by the subject of the crime and compensation for damages caused;
• service of the notice of suspicion;
• filing of the motion for exemption from criminal liability;
• court hearing and resolution of the issue regarding the closure of proceedings by the court on the basis of Part 4 of Article 212 of the Criminal Code of Ukraine.

The core of the ESBU initiative is to conclude the process at the third stage, provided that the business entity acknowledges the fact and the amount of damages caused to the state budget and voluntarily compensates them. Additionally, the proposal includes a mandatory contribution to the budget (e.g., 50% of the damage amount), with the funds earmarked for the Armed Forces of Ukraine, and a legal mechanism to close the criminal proceedings without issuing a notice of suspicion.

This approach is based on international best practices, specifically European models for settling economic offenses, and is neither an amnesty nor a softening of liability. Instead, it offers a legal and transparent alternative to years of litigation and shadow deals.

The key principle is the "first mistake" rule: this procedure can be utilized only once. Repeated violations will automatically trigger full and more severe criminal liability, without exception.

At the same time, if a business disagrees with the position of the pre-trial investigation body or the prosecutor, the case will proceed under the standard procedure, within an adversarial process where both parties must fully prove their positions in court.

The implementation of this approach will provide significant benefits to all participants in the process:

for the state: rapid recovery of funds to the budget, conservation of resources for investigators, prosecutors, and judges, and the ability to refocus the law enforcement system on other crimes;

for business: preservation of business reputation and access to legal, fast, and transparent mechanisms for settling criminally punishable economic offenses;

for society: tangible results and increased public trust in the justice system.

The ESBU invites all stakeholders to join the discussion. Please send your proposals to the following email address: press@esbu.gov.ua