The article examines the issue of collective entity liability following the legislative changes introduced in 2022. It has examined the culpability for prohibited acts committed by a collective entity, distinguishing between general liability and special liability, specifically connected with environmental crimes. The article has also explored the scope of private law succession within the specific elements of the legal structure of a collective entity’s liability. It has been established that the legal system includes a special capacity for non-physical persons to bear personal liability for environmental crimes. Consequently, it recognizes the inherently limited nature of private law succession, as this liability is non-transferable (personal and expiring). De lege lata, the legal framework provides for alternative mechanisms designed to ensure accountability, some of which may effectively prevent or restrict succession.