Internal Investigation in Poland – How Does It Work?

Last updated: 03.02.2026

Conducting Internal Investigations – key aspects

In an era marked by heightened regulatory scrutiny and evolving workplace dynamics, internal investigations have become an indispensable component of effective corporate governance. In Poland, organizations are increasingly recognizing the value of such investigations-not only as a means to address criminal behavior or white collar crime, but also as proactive tools to reinforce ethical standards and compliance with legal obligations.

When executed diligently, internal investigations serve to uncover and rectify issues ranging from accounting fraud and insider trading to violations of employee rights, thereby safeguarding the organization’s integrity and reputation. In our experience, these investigative activities often require a skilled investigation team, familiar with internal regulations, company policies, and cooperation with public authorities or even law enforcement when necessary.

When are internal investigations initiated?

Internal investigations are typically launched in response to credible indications of serious misconduct regulatory violations, or crimes committed within an organization.

Organizations may initiate an internal inquiry in response to:

• Workplace bullying (mobbing) and harassment: Persistent and prolonged negative behaviors-such as intimidation, humiliation, or social exclusion-directed at an employee by colleagues or superiors. Under Polish law, employers are obligated to prevent mobbing and may be held liable if they fail to address such issues appropriately. In some cases, employees suspected of misconduct may face disciplinary sanctions or civil proceedings.
• Discrimination and unequal treatment: Allegations of unfair treatment based on gender, age, race, or other protected characteristics necessitate prompt investigation to ensure compliance with labour law and to maintain a fair workplace environment. These cases may also involve in house counsel to ensure legal alignment and protection of all parties involved.
• Financial misconduct and fraud: Suspicions of embezzlement, bribery, foreign corrupt practices or other financial improprieties require thorough examination to protect the organization’s assets and legal standing.
• Breach of confidentiality and data protection violations: Unauthorized disclosure of sensitive information or non-compliance with data protection regulations, such as the General Data Protection Regulation (RODO), can have severe legal and reputational consequences. Gathering digital evidence and extracting data from mobile phones may be critical to the investigation.
• Conflicts of interest and non-compliance with internal policies: Situations where employees engage in activities that conflict with the organization’s interests or violate established policies can be investigated to uphold corporate integrity. These are typically carefully evaluated to determine intent, scope, and the need for corrective measures.

Legal framework governing internal investigations

Although Poland does not have legally regulated procedures for Poland’s internal investigations, these processes must adhere to a range of legal requirements, including:

• The Labour Code, which outlines the rights and obligations of employers and employees, particularly in the context of disciplinary sanctions and proceedings.
• The Criminal Code, which defines liability for economic crimes, corruption, and financial misconduct.Any investigation related to potential criminal law violations must be handled with due diligence and care, especially when evidence may be later submitted in court.
• General Data Protection Act (RODO), which govern the lawful processing and safeguarding of personal data-including during investigations.Organizations must also preserve evidence in a manner that protects its integrity and admissibility.
• The Whistleblower Protection Act, implementing the EU Directive that requires companies with more than 50 employees to establish secure channels for reporting wrongdoing.

Prior to initiating an investigation, it is essential to design a clear and lawful process that protects the rights of all parties involved (including other employees) and minimizes both legal and reputational risks.

How to conduct an internal investigation?

A structured approach is essential for the credibility and effectiveness of such an investigation. Key phases include:

1. Initiation: Upon receiving a credible report of misconduct-whether from a whistleblower, employee, or external party-the organization must promptly assess the allegation’s validity and determine the need for an investigation.
2. Planning: Define the investigation’s scope, objectives, and methodology. Assemble a competent team, potentially including legal counsel or in house lawyers, HR professionals, compliance specialists, IT experts and external investigators.
3. Evidence collection: Gather relevant key documents, perform internal audit procedures, conduct witness interviews and secure electronic evidence. The evidence collected must be lawfully obtained and carefully preserved to ensure its integrity and admissibility.
4. Analysis: Evaluate the evidence to ascertain the facts, identify any policy or legal violations, and determine the underlying causes of the misconduct.
5. Reporting: Compile a comprehensive written report detailing the findings, conclusions, and recommended corrective actions.
6. Remediation: Organizations should implement appropriate preventive measures, which may include disciplinary action, policy revisions, training programs, or legal proceedings, to address the issues identified and prevent recurrence. Since internal inquiries are often time consuming, organizations should also build mechanisms to remain flexible throughout the process to adapt to emerging facts.

Challenges and best practices

Conducting internal investigations presents several challenges:

• Maintaining confidentiality: Protecting the privacy of all parties involved is crucial to preserve trust and prevent potential legal repercussions.
• Ensuring objectivity: Investigations must be impartial and free from conflicts of interest to ensure fairness and credibility.
• Legal compliance: Navigating complex legal requirements, particularly concerning data protection and labor laws, necessitates careful planning and execution.
• Timeliness: Delays can exacerbate issues and undermine the investigation’s effectiveness. Prompt action is essential.

To mitigate these challenges, organizations should establish clear policies and procedures for internal investigations, provide training to relevant personnel, and, when necessary, engage external experts to ensure thoroughness and impartiality.

Conclusion

Internal investigations are a vital mechanism for organizations to detect, address, and prevent misconduct. By fostering a culture of accountability and transparency, and by adhering to legal and ethical standards, organizations not only protect themselves from potential liabilities but also enhance their reputation and operational integrity.

Need Assistance from a Law Firm?

If your organization is facing the challenges of conducting investigations, responding to government investigations, or ensuring alignment with internal procedures and applicable laws – our law firm offers the legal expertise and discretion needed to navigate complex matters.

With extensive experience supporting clients and helping assist clients through internal investigations in Poland and abroad, we help gather evidence, preserve attorney-client privilege, and implement effective compliance programs.

Contact us today – let us assist you in protecting your company’s interests with integrity and diligence.