Bankruptcy refers to criminal acts related to an economic crisis, particularly in cases of over-indebtedness or insolvency. These include, for example, asset transfers, grossly uneconomical business transactions, or significant violations of accounting obligations.
No. Insolvency itself is not a criminal offense, but economic crises often present criminal risks. Conduct only becomes criminally relevant when it involves breaches of duty deemed punishable by law. Mere economic difficulties are not sufficient.
Insolvency exists when due payment obligations can no longer be met. A mere payment delay is insufficient. The assessment is based on a liquidity statement and regularly requires a business analysis.
Over-indebtedness exists when assets do not cover existing liabilities and there is no positive going concern forecast. The assessment is complex and depends on valuation issues as well as future projections.
Yes. The law also provides for negligent forms of commission. In these cases, it must be examined, among other things, whether the required care was disregarded.
Pre-trial detention requires not only a strong suspicion of a crime, but also grounds for detention, in particular a risk of flight or obstruction of justice, and the proportionality of the detention. Pre-trial detention can also be ordered in white-collar crime proceedings if these conditions are met. The circumstances of the specific individual case are decisive.
Insolvency administrators often forward indications of insolvency-related crimes to the public prosecutor's office. Their reports and findings can initiate investigations. At the same time, they can be important witnesses in the proceedings.
The standard limitation period is five years. The start of the period and any possible grounds for interruption must be carefully examined in each individual case.
Comprehensive restitution can be considered a mitigating factor in sentencing. However, it does not automatically lead to immunity from prosecution. Whether and to what extent restitution is taken into account depends on the specific circumstances.
As a suspect, you are generally not obligated to comply with a police summons. You should not make a statement without first consulting a lawyer. Early legal representation can be crucial for the further course of the proceedings.