This journal presents the findings of research and analysis regarding the issue of corporate criminal liability. The study addresses the observation that law enforcement officials tend to focus their attention solely on natural persons (*natuurlijke personen*) as legal subjects, while legal entities (*rechtspersonen*)—despite being perpetrators of corruption—are rarely held accountable. The research demonstrates that applicable laws allow for corporations to be held criminally liable for corruption, identifying three models of criminal liability: (1) prosecution and liability imposed solely on the corporation; (2) prosecution and liability imposed solely on corporate management; or (3) prosecution and liability imposed on both the corporation and its management. Law enforcement officials should shift their approach regarding the prosecution and imposition of criminal liability on corporate management by pursuing cases against both the management and the corporation itself; this not only creates a deterrent effect but also generates additional state revenue through fines levied against the corporation. However, care must be taken to ensure that such measures do not harm innocent third parties, such as shareholders, employees, and others.